A born-and-bred New Yorker was in the country when he saw an animal out in the field. He turned to the farmer and said, “What a strange looking cow. Why doesn’t it have horns?”
“Well, there are several reasons,” the farmer replied. “Some cows get their horns late, while others have their horns cut off, and still others never even grow horns.”
“And this cow?” the city man asked.
“Well, the reason this cow doesn’t have any horns is because it’s a horse.”