The Stolen Donkey Cart

An Englishman, an Irishman and a Scotsman were in court charged with stealing a horse, a donkey cart and a cow, respectively.
The Englishman said 'I've had that horse since he was a foal,' and his case was dismissed.
The Scotsman said 'I've had that cow since she was a calf,' and his case was dismissed.
The Irishman said, 'I've had that donkey cart since it was a wheelbarrow.'