Kautilya's Arthashastra 2.29.8

2.29.8

vatsā vatsatarā damyā vahino vṛṣā ukṣāṇaś ca puṃgavāḥ, yugavāhanaśakaṭavahā vṛṣabhāḥ sūnāmahiṣāḥ pṛṣṭaskandhavāhinaś ca mahiṣāḥ, vatsikā vatsatarī paṣṭahuhī garbhiṇī dhenuś cāprajātā vandhyāś ca gāvo mahiṣyaś ca, māsadvimāsajātās tāsām upajā vatsā vatsikāś ca //

(5) When the superintendent classifies cattle as calves, steers, tameable ones, draught oxen, bulls that are to be trained to yoke, bulls kept for crossing cows, cattle that are fit only for the supply of flesh, buffaloes and draught buffaloes; female calves, female steer, heifer, pregnant cows, milch cattle, barren cattle---either cows or buffaloes; calves that are a month or two old as well as those which are still younger; and when, as he ought to, he brands them all inclusive of their calves of one or two months old along with those stray cattle which have remained unclaimed in the herds for a month or two; and when he registers the branded marks, natural marks, colour and the distance from one horn to another of each of the cattle, that system is known as ‘class of herds.’