Abu Wa'il narrates from Sayyiduna Mu'adh (may Allah be pleased with him) that when the Messenger of Allah (peace and blessings be upon him) sent him towards Yemen, he said: "From the owners of cattle, collect for every thirty a one-year-old male or female, and for every forty cattle one that has grown two teeth (musinnah), and from every adult one dinar or its equivalent in Ma'afiri cloth woven in Yemen."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجزية / 18665