Take notes, because this will be on the test. Revenuers are on the lookout for our still. How can we deceive them about our movements? Strap these wooden blocks on our shoes. They'll leave cow prints behind us.
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Kottke | Photo: Library of Congress
IIRC one use of cow shoes was among cattle thieves. Anybody looking for the missing cows it would find only cow's prints.
Border reivers (who also stole cattle among other things) were also alleged to have used them. That would be back in the 12th century, some time before prohibition.