Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Abu Majliz that Hazrat Umar sent Hazrat Uthman bin Hunaif to measure the area of land. Hazrat Uthman bin Hunaif fixed ten dirhams per jarib for land with grapevines, eight dirhams per jarib for land with date palms, and two dirhams per jarib for land with barley. He fixed a tax of twenty-four dirhams per year on each person and suspended the tax for women and children.