Reference for Bava Metzia 146:10

אמר אמימר אמריתא לשמעתא קמיה דרב זביד מנהרדעא אמר כי קאמר רב חמא הני מילי ביין סתם אבל ביין זה לא מי יימר דמזבני ליה ניהליה

R. Papa said to Raba: See, there are some scholars who advance money for people's poll tax and then put them to much service! — He replied: I might have died, without telling you this thing. Thus said R. Shesheth: The surety<span class="x" onmousemove="('comment',' So Jast. Rashi: the service-warrant. ');">¹⁸</span> of these people lies in the king's archives, and the king has decreed that he who does not pay his poll tax is made the servant of him who pays it [on his behalf].

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