Musannaf Ibn Abi Shayba 34:202

Qabisa narrated to us, Sufyan narrated to us, from Abu Ishaq, from Hammam, who said: The first *maks* (unjust tax/levy) that occurred on earth was an old woman who went out with flour of hers in a basket. A violent wind came and scattered it. Sulayman said: "Look to see who rode the sea with this wind," and they fined them.