Reference for Bava Metzia 146:9

אמר רב חמא האי מאן דיהיב זוזי לחבריה למיזבן ליה חמרא ופשע ולא זבין ליה משלם ליה כדקא אזיל אפרוותא דזולשפט

But, said he, the land is not theirs!<span class="x" onmousemove="('comment',' By paying the land tax on behalf of the original owners, who, being unable to pay it, had fled, they had become possessed thereof, and it is questionable whether they have the right to dispose of the wine. ');">¹⁷</span> — The land is pledged for the land tax, he replied, and the king has decreed: He who pays the land tax is entitled to the usufruct.

Jastrow