In which we explore the distinctive character of American humour, marked by its blend of local, middle-class jests and a bold irreverence toward sacred subjects, and admire the subtlety and intellectual vigour of celebrated figures such as Mark Twain and Mr. Frank Stockton amidst this lively tradition. The essay reflects on the contrast between American and English tastes in comedy, the rich oral storytelling culture that nourishes the former, and the enduring legacy of literary wits like Oliver Wendell Holmes, whose wit combines scholarship with geniality.