Question 844151
1 cow = 1 tail
1 cow = 2 eyes
1 horse = 1 tail
1 horse = 2 eyes


The problem you give does not have distinct enough given information. Both the cow and the horse each have one tail and two eyes.  Something is wrong.  The 38 tails mean that the rancher has 38 animals of any combination of types.  This disagrees with the needed number of eyes.  Each tail must match two eyes, so 2*38=76, MUST BE 76 eyes; but the given information is 96 eyes.  


Recheck your question and post again since what you posted is faulty.