DARTMOUTH (AP) — Police say they have located the remaining cows that went missing from a southeastern Massachusetts farm and have also identified a suspect and a motive.

The 49 dairy cows worth about $50,000 disappeared from Dartmouth on Saturday night.

Their owner, Ahmed Mahoud, acting on a tip, located 39 at a cattle auction hundreds of miles away in New Holland, Pa. the next day.

The other 10 were found about 40 miles away in Medway.

Chief Timothy Lee says Mahoud and the person suspected of taking them know each other and the disappearance apparently stemmed from a financial dispute between them.

He said there was never an agreement to take the cows.

Lee did not disclose the person’s name, saying the investigation is ongoing and no charges have been filed.

Copyright 2012 The Associated Press.