Nafi' narrates from Aslam, and he from Sayyiduna Umar bin al-Khattab (may Allah be pleased with him), that he wrote to the officials collecting the jizyah that the jizyah should be taken from adults, but do not collect jizyah from children and women.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18700