Mr. Smeds and Mr. Spats Shel Silverstein

Mr. Spats
Had twenty-one hats
And none of them were the same.
And Mr. Smeds
Had twenty-one heads
And only one hat to his name.

Now, when Mr. Smeds
Met Mr. Spats
They talked of the
Buying and selling of hats.
And Mr. Spats
Bought Mr. Smeds' hat!
Did you ever hear anything
Crazier than that?