Cow says...
 _______________________________________
/ Q: What do you call the money you pay \
| to the government when                |
|                                       |
| you ride into the country on the back |
\ of an elephant? A: A howdah duty.     /
 ---------------------------------------
        \   ^__^
         \  (oo)\_______
            (__)\       )\/\
                ||----w |
                ||     ||