Musannaf Ibn Abi Shayba 28:96

Waki' narrated to us, he said: Ma'qal ibn 'Ubayd Allah al-'Absi narrated to us, from 'Ata', he said: The Messenger of Allah (may Allah bless him and grant him peace) said: "There is no jalab (bringing horses or livestock to a place to sell them for a higher price) and no janab (the tax collector staying away from the owner's property to force them to bring the zakat to him) in Islam."