Majma al-Zawaid — Hadith 4391

Nafi' narrates that he read the letter of Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) (in which it was written): "Nothing is due on fewer than five camels. When they reach five, then up to nine one goat is due. When they reach ten, then up to fourteen two goats are due. When they reach fifteen, three goats are due on them; this ruling applies up to nineteen. When they reach twenty, then up to twenty-four four goats are due. When they reach twenty-five, then up to thirty-five one bint makhad is due. When they increase, then up to forty-five one bint labun is due. When they increase, then up to sixty one hiqqah is due. When they increase, then up to ninety two bint labun are due. When they increase, then up to one hundred and twenty two hiqqahs are due. When they increase, then in every fifty one hiqqah is due, and in every forty one bint labun is due. Nothing is due on fewer than forty goats. When they reach forty, then up to one hundred and twenty one goat is due. When they increase, then up to two hundred two goats are due. When they exceed two hundred, then up to three hundred three goats are due. If they exceed even three hundred, then in every hundred one goat is due."
Abu Ya'la recorded it as a wijadah (a report taken from a found document), as you see it, and its narrators are thiqat (trustworthy).