In Meleches Hasofer from R' Moshe N' Zabra z"l he writes that he had a book of Tagim that was taken from the 12 stones that Yehoshua bin nun placed and was passed down all the way to the navi Shmuel etc until Rabenu Hakadosh (who wrote down the Mishna). In you find tagin on Alef, Lamed, Mem and Reish (that don't usually have tagin) ... many Feh's had four tagin, two above and two below and some Shins had 9, whereas the Rambam's Shins only go up to seven...

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