משנה אויף שמות 30:12

On the fifteenth of [Adar] they would set up tables [of money changers] in the provinces. On the twenty-fifth they set them up in the Temple. When [the tables] were set up in the Temple, they began to exact pledges [from those who had not paid]. From whom did they exact pledges? From Levites and Israelites, converts and freed slaves, but not women or slaves or minors. Any minor on whose behalf his father has begun to pay the shekel, may not discontinue it again. But they did not exact pledges from the priests, because of the ways of peace.