Is it permissible to impose a tax or a tithe on intoxicants, swine, and carrion that are utilized by the People of the Book, or should their trade be prohibited for them?

The meaning of 'ushur (tithes) is what is taken from infidel merchants when they enter Muslim lands. There are no 'ushur on Muslims; rather, zakat is taken from them, which is one-quarter of a tenth. When Umar (may Allah be pleased with him) said that he imposed one-quarter of a tenth on the people of Islam, what he meant was zakat. If a dhimmi enters with wine or pork, one-tenth of their price is taken from them after they sell them among themselves, according to some jurists, and this is a narration from Umar (may Allah be pleased with him). Wine and pork are among the possessions of the dhimmis that they trade among themselves, and one-tenth of their price is taken from them, in addition to kharaj (land tax) and jizya (tribute). 'Ushur are taken from the people of war, and half a tenth is taken from the dhimmi. The tenth is taken when a merchant moves from one country to another.