Scottish Cows

One day, an Englishman, an Irishman, and a Scottish man, were
standing on a bridge. As they were standing on the bridge
chatting, a herd of cows crossed the bridge.

“Those have got to be English cows,” the Englishman commented.
“They’re black and white.”

“No,” the Irishmen argued. “They’ve got to be Irish cows, they
got spots.”

“I beg to differ,” the Scottish man said. “Those are Scottish
cows. They got the wee bagpipes hanging down!