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This tradition has also been transmitted by Mu’adh through a different chain of narrators to the same effect.
Sunan Abi Dawud Book 9, Hadith 22
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When the Prophet (ﷺ) sent him to the Yemen, he ordered him to take a male or a female calf a year old for every thirty cattle and a cow in its third year for every forty, and one dinar for every adult (unbeliever as a poll-tax) or cloths of equivalent value manufactured in the Yemen.
Sunan Abi Dawud Book 9, Hadith 21
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that the Prophet (ﷺ) sent him to Yemen. He then narrated the tradition something similar. He did not mention in this version cloths made in the Yemen nor did he refer to adult (unbelievers).
Abu Dawud said This tradition has been transmitted by Jarir, Ya’la, Ma’mar, Abu ‘Awanahand Yahya bin Sa’id from Al A’mash, from Abu Wa’il, on the authority of Masruq, and from Ya’la and Ma’mar on the authority of Mu’adh to the same effect.
Sunan Abi Dawud Book 9, Hadith 23