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     that has a workshop full of elves making toys, he sure     doesn’t make many.  He only has one elf that seems to get     any work done, and his name is JC Penney.  And all he     seems to make is clothes.  The reason I know this is that for     as long as I can remember, there has always been a tag on     the clothes from Santa with that written on it.  I can’t read,     so I asked my dad what it said and what it was.  That is     when he told me it was the name of the elf that made them.     He said that elves often put tags with their name on things     they make.             I can tell you, I have about had it with him just     making clothes for me.  I have made up my mind that I am     going to write JC Penney next year when I write Santa, and     I am going to tell him to get with the program.            But there had been one exciting thing last Christmas.     I got a cowboy hat, cowboy boots, a cowboy shirt with lots     of fringe, and a scarf.            That’s what I was wearing as I headed outside into     the spring breeze.  Mom only let me wear them in the     house, saying I would get them dirty.  But winter had been     long, and I just had to show my new clothes to Tippy and     Nosey.  Besides, they made me feel kind of like Superman     and a cowboy at the same time.  That’s why I called myself     Super Cowboy.            But it’s pretty hard to be Super Cowboy with milking     clothes on.  I don’t think real cowboys even work with     cows - the milking kind, anyway.  Cowboys just sort of     chase them on horses and all.  In fact, I don’t think they     even chase milk cows at all.  It’s not exciting to chase     something with a big udder swinging side to side as it     walks.  I figure real cowboys only chase mean, tough,     ornery critters that have long horns and turn on a person if
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