Let's assume that HM = Human and
                           HR = Horse

HM + HR = 74
2HM + 4HR = 196
(2HM + 4HR) - (2 HM + 2HR) = 196 - 148
2HR = 48
HR = 24
HM + (24) = 74
HM = 74 - 24
HM = 50

So, the solution is 24 horses and 50 humans.

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