The policeman says, “If that’s what you call them, yes, they are somewhat annoying.”
The farmer says, “Yeah, we call them that because we see them circling around the rear ends of horses.”
The policeman says, “Hmmm. Did you just call me a horse’s ass?”
The farmer says, “Oh, no sir, officer. I have way too much respect for those who serve in law enforcement to ever say such a thing.”
The policeman says, “Well, that’s a good thing, then.”
The farmer adds, “But… it’s hard to fool those circle flies.”
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