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COW. In a penal statute which mentions both cows and beefer's, it was held that by the term cow, must be understood one that had a calf. 2 East, P. C. 616; 1 Leach, 105.

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Mid-March the calves are born to our 10 foundation cows.
Carling's dam Thrunton Janine was one of the foundation cows in Mr Owen's 25-cow herd.
Bred by Hamish Goldie, Ruthwell, Dumfries, he was by the 34,000gns Perth champion, Goldies Uppermost, and out of one of the restocked herd's foundation cows combining a blend of Dingle Hofmeister and Moelfre genetics.

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