there are 53 cows... and 4 men who milk the cow each day...does each person milk the same number of cows?

assuming all the men take the same amount of time to milk each cow,

53 cows / 4 men = 13.25 cows each
since you can't milk a fraction of a cow
three men would milk 13 cows each and one man would milk 14

so the answer would be no, each man does not milk the same number of cows