Masruq (may Allah have mercy on him) narrates from Sayyiduna Mu'adh bin Jabal (may Allah be pleased with him); he said: The Messenger of Allah (peace and blessings be upon him) sent him to Yemen, "and ordered him to take from every thirty cattle a one-year-old male or female calf (tabi' or tabi'ah), from every forty a musinnah (a two-year-old), and from every adult one dinar or its equivalent in Ma'afiri cloth."
Hadith Referenceالمعجم الكبير للطبراني / باب الميم / 17396