A man who just died is delivered to a Glasgow mortuary wearing an
expensive, expertly tailored black suit. Big Tam the mortician asks the
deceased's wife how she would like the body dressed. He points out that
the man does look very good in the black suit he is already wearing.

The widow, however, says that she always thought her husband looked his
best in blue. She gives Tam a blank cheque and says, "I don't care what
it costs, but please have my husband in a blue suit for the viewing."

The woman returns the next day. To her delight she finds her husband
dressed in a gorgeous blue suit with a subtle chalk stripe; the suit
fits him perfectly. She says to Tam, "Whatever the cost, I'm very
satisfied. You did an excellent job and I'm very grateful. How much did
you spend?" To her astonishment, Tam presents her with the blank cheque.
"Nae charge", he says.

"No, really, I must pay you for the cost of that exquisite blue suit!"
she says. "Honestly, hen", Tam says, "it didnae cost nothin. You see, a
deid gentleman of about your husband's size was brought in shortly after
you left yesterday, and he was wearing an attractive blue suit. I asked
his missus if she minded him going to his grave wearing a black suit
insteed, and she said it made nae difference as long as he looked nice."

Wait for it........................

. . . . . . . "So, I just switched their heids."