Sunan an-Nasa'i, Volume 3, Book 23, Hadith 2452 (DarusSalam) ⓘ

It was narrated from Muadh: That the Messenger of Allah sent him to Yemen, and he commanded him to take a Dinar, or its equivalent in Maafr,[1] from each person who had reached the age of puberty. And with regard to cattle, from every thirty a male or female Tabi '(two-year-old). And from every forty a Musinnah (three-year-old). (Daif)

أَخْبَرَنَا مُحَمَّدُ بْنُ رَافِعٍ، قَالَ حَدَّثَنَا يَحْيَى بْنُ آدَمَ، قَالَ حَدَّثَنَا مُفَضَّلٌ، - وَهُوَ ابْنُ مُهَلْهَلٍ - عَنِ الأَعْمَشِ، عَنْ شَقِيقٍ، عَنْ مَسْرُوقٍ، عَنْ مُعَاذٍ، ‏.‏ أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم بَعَثَهُ إِلَى الْيَمَنِ وَأَمَرَهُ أَنْ يَأْخُذَ مِنْ كُلِّ حَالِمٍ دِينَارًا أَوْ عِدْلَهُ مَعَافِرَ وَمِنَ الْبَقَرِ مِنْ ثَلاَثِينَ تَبِيعًا أَوْ تَبِيعَةً وَمِنْ كُلِّ أَرْبَعِينَ مُسِنَّةً ‏"‏ ‏.‏