As has been remarked before, I do not include the values of the ox or cow in the ancient Laws of Wales or Ireland, since from the insular position of Britain and Ireland the principle that we must have unbroken touch between the various peoples in order to have a constant unit does not apply. There could be no free flow of trade in cattle between Britain and the continent until the development of steam navigation.
It is worth noting that the value of a buffalo at the present day among the Bahnars of Annam is almost the same as that of the ancient ox. The buffalo is reckoned at 280 hoes39, that is 28 francs = £1. 2s. 4d. Taking gold at the rate of twopence per grain, the value of the buffalo in gold is 134 grs. Troy.