Duke, a rancher in Texas, …

wordplay

Duke, a rancher in Texas, was left 33 bulls when his Pa died. Soon after he bought 33 cows from a neighbour and put them in a field with the bulls. A little while later they each of them produced a calf. By his calculations he thought that he now had 99 head of cattle.
However he discovered that he had a hundred….when he rounded them up…

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