Nafi' narrates from Aslam, the freed slave of Sayyiduna Umar (may Allah be pleased with him), that Sayyiduna Umar (may Allah be pleased with him) wrote to the governors collecting the jizyah that they should take jizyah only from adults and not collect jizyah from children and women; and Sayyiduna Umar (may Allah be pleased with him) used to put seals on the necks of those who paid the jizyah.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18701