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The " cow " derivation depends most immediately on the Old Irish legal term for " outsider :" amboue, from proto-Celtic * ambouios, " not a cattle owner.
" In a reference to the first known historical Boii, Polybius relates that their wealth consisted of cattle and gold, that they depended on agriculture and war, and that a man's status depended on the number of associates and assistants he had.
The latter were presumably the * ambouii, as opposed to the man of status, who was * bouvios, a cattle owner, and the * bouii were originally a class, " the cattle owners.

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