Barnum & Bailey was transferring the circus from one town to another. The elephants were connected trunk to tail. They came along a railroad crossing and as the elephants were halfway across the tracks, a train came along and killed two of them.

Shortly thereafter, B&M Railroad received an invoice from Barnum and Bailey for $10,000. B&M immediately called Barnum & Bailey and requested an explanation for the charge, writing, "What is the cost of a new elephant?"

Barnum & Bailey responded, "$1,000 each."

B&M responded, "But, we only killed two of them!"

Barnum & Bailey said, "Yes, but you pulled the assholes out of eight others."