Al-Hakam (may Allah have mercy on him) says that the Messenger of Allah (peace and blessings be upon him) wrote to Mu'adh bin Jabal (may Allah be pleased with him) in Yemen: "Upon every adult man and woman is one dinar or its value, and no Jew is to be put to trial because of his Judaism."
This is munqati' (broken). Abu Shaybah Ibrahim bin Uthman narrated it from al-Hakam with a connected chain, and Abu Shaybah is da'if (weak).
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18670