Responsa for Bava Batra 109:6

א"ל אי הכי אפילו טסקא נמי אלא מה אית לך למימר דיהיב טסקא ומית הכא נמי דיהיב כרגא ומית

and a firstborn does not receive a double portion in 'prospective' as in 'actual' assets. He [R. Ashi] remarked: The same reasoning would apply to the land tax also.<span class="x" onmousemove="('comment',' This also renders all assets 'prospective' instead of 'actual', and therefore there would seem to be no ground for the distinction between the land tax and the poll tax made above, which Amemar also accepts. ');">⁹</span> But how then do you get over the difficulty [in the case of the land tax]? [By supposing that] the father pays the land tax of the year before he dies. Similarly with the poll tax; [we suppose that] the father pays it [for the year] before he dies.<span class="x" onmousemove="('comment',' And therefore the property he leaves is 'actual' and not 'prospective'. ');">¹⁰</span>

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