Dead mule
A Texas boy moved to Louisiana and bought a mule from an old farmer. The farmer agreed to deliver the mule the next day. The next day, the farmer drove up and said, 'Sorry, but I have some bad news. The mule died.'

'Well, then, just give me my money back.'

'Can't do that. I went and spent it already.'

'OK, then. Just unload the mule.'

'What ya gonna do with him?'

'I'm going to raffle him off.'

'You can't raffle off a dead mule!'

'Sure I can. Watch me. I just won't tell anybody he's dead.'

A month later the farmer met up with the Texan and asked, 'Whatever happened with that dead mule?'

'I raffled him off. I sold fifty tickets at two dollars apiece and made a ninety-eight dollar profit.

'Didn't anyone complain?'

'Just the guy who won. So I gave him his two dollars back.'