“A very similar riddle about cow legs was also circulated by Edward Josiah Stearns' Notes on Uncle Tom's Cabin (1853), p. 46: '"Father," said one of the rising generation to his paternal progenitor, "if I should call this cow's tail a leg, how many legs would she have?" "Why five, to be sure." "Why, no, father; would calling it a leg make it one?”

Source: Wikiquote