Father O'Malley got up one fine spring day and walked to the window of his bedroom to get a deep breath of the beautiful day outside and noticed there was a jackass lying dead in the middle of his front lawn. He promptly called the local police station.
The conversation went like this: "Top o' the day to ye. This is Sgt. Flaherty. How might I help ye?" "And the rest of the day te yerself. This is Father O'Malley at St. Brigid's. There's a jackass lying dead in me front lawn. Would ye be after sending a couple o' yer lads to take care of the matter?"
Sgt. Flaherty considered himself to be quite a wit and the rest of the conversation proceeded: "Well now, Father, it was always my impression that you people took care of last rites!"
There was dead silence on the line for a moment and then Father O'Malley replied: "Aye, that's certainly true, but we are also obliged to notify the next of kin!"