More tax calculations. A Mexican newspaper reports that bored Royal Air Force pilots stationed on the Falkland Islands have devised what they consider a marvelous new game. Noting that the local penguins are fascinated by airplanes, the pilots search out a beach where the birds are gathered and fly slowly along it at the water's edge. Perhaps ten thousand penguins turn their heads in unison watching the planes go by, and when the pilots turn around and fly back, the birds turn their heads in the opposite direction, like spectators at a slow-motion tennis match.
Heads go up, up, up, and ten thousand penguins fall over gently onto their backs.
Coloured by Terrence Marks , creator of the online comic strips Unlike Minerva and HCF .