Reference for Rosh Hashanah 14:7
באחד באלול ר"ה למעשר בהמה: מני רבי מאיר היא (דתניא) ר"מ אומר באחד באלול ראש השנה למעשר בהמה
ON THE FIRST OF ELUL IS NEW YEAR FOR THE TITHE OF CATTLE. Who is the authority for this? - It is R'Meir, as it has been taught: R'Meir says, On the first of Elul is New Year for the tithe of cattle'.
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