Heads: humans + horses = 74
Legs: 2*humans + 4*horses = 196
Multiply the Heads equation by 2: 2*humans + 2*horses = 148
Subtract this from the Legs equation term by term: 2*horses = 48 Hence horses = 24
Put this back into the original Heads equation: humans + 24 = 74 Hence humans = 50