BT BQ 113b(43) var. :הני מילי בבולרא וכרגא דשתא
: these words refer to the b-tax and poll tax of this year
See the entire entry for bwlr#2 n.m. a tax
BT BQ 113b(43) :ובגזיתא ^וכרגא^ דשתא
: the capitation tax of the (current) year
See the entire entry for gzī, gzīṯā n.f. tax, tribute
BT BQ 113b(43) :בר מתא אבר מתא מיעבט
: (the property of) one citizen can be seized (for payment of taxes of) another citizen
See the entire entry for ˁbṭ#2 vb. D to tie up