Sayyiduna al-Sa'ib bin Yazid (may Allah be pleased with him) said: I was an official, together with Sayyiduna Abdullah bin Utbah (may Allah be pleased with him), over the market of Madinah in the time of Sayyiduna Umar (may Allah be pleased with him), and he used to collect a tenth from the people of the Nabat region.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18767