Father O'Malley rose from his bed one morning It was a fine spring day in his new parish. 
He walked to the window of his bedroom to get a deep breath of the  beautiful day outside.

He then noticed there was . . . a donkey lying  dead in the middle of his front lawn. He promptly called the local  police station. 
The conversation went like this: 

"Good morning. This is Sergeant Jones. How might I help you?"

"And the best of the day te yerself. This is Father O'Malley at St. Ann's Catholic Church. There's a donkey lying dead in me front lawn and would ye be so kind as to send a couple o'yer lads to take care of the matter?" 
  
Sergeant Jones, considering himself to be quite a wit and recognizing  the Irish accent, thought he would have a little fun with the good father, so he replied: 

"Well now Father, it was always my impression that you people took care of the last rites!" 

There was a small silence on the line for a moment . ..

Father O'Malley then replied: 

"Aye, 'tis certainly true; but we are also obliged to notify the next of kin first, which is the reason for me call."