The farmer goes to town one day and happens to run into his old pal the tractor salesman.

"How’s business?" asks the farmer.

"Not very good. I'm not feeling like much of a salesman, to be honest. I used to be able to convince anyone of anything, but I haven't sold a tractor in months," said the salesman, "How are things on the farm?"

"Well, I tell ya, I ain't feeling like much of a farmer either. It used to be so easy," the farmer said.

The farmer continued, "Get this, the other day I went out to the barn to milk that old cow I have. I started milking and she swatted me with her tail, so I tied her tail to the ceiling. I started milking again and she kicked me with her left leg so I tied that to the left side of the stall. I started milking again and she kicked me with her right leg so I tied that one to the right side of the stall."

"That's rough," the salesman said.

"That ain't the half of it," the farmer replied, "About that time my wife walked in the barn. Now I tell ya, if you can convince her that I was just trying to milk that damn cow, I'll buy a tractor from you!"