I can't speak for the rest of the cows in the country, but the cattle at
Cal Poly (several hundred) are indeed vaccinated for rabies. Partially
because we do have rabid skunks, etc in this area, partially because a
rabid cow does not act like a rabid dog or skunk would and so may not be
spotted as being rabid, and partially because there are alot of students
who handle the cattle on a regular basis.
Just my .02 of course.
Susan