Emergency personnel was called for extrication equipment just before 1 p.m. Tuesday after a cattle trailer overturned on Highway 32 near Prairie Road near Plato, authorities said.
Authorities said 92 cows were involved in the crash. An inventory was made to determine the extent of injuries and how many died. It showed 61 serviced; and 31 died.
Assisting at the scene from firefighters from Plato and Nebo.