Hadith.3565 - Al-Hasan ibn Mahbub narrated from Hisham ibn Salim, from Abu al-Ward, who said
I asked Abu Ja'far Imam Muhammad ibn Ali Al-Baqir (as) about a Christian slave owned by a Muslim man-does the slave have to pay jizyah (tribute tax)?
Imam (as) replied: "Yes, because his owner is the one responsible for redeeming him if he is taken, and he (the owner) must pay it on his behalf."