From the Western Jurist, November 1878:

Two cousins, each claiming that the other was indebted to him, were in court litigating the matter. During the trial, a member of the bar, possessing a somewhat poetical turn of mind, composed the following lines on the merits of the case:

If the strife in this case is extremely perverse,
‘Tis because ’tis between a couple of ‘Kerrs.’
Each Owen is owin’ — but here lies the bother;
To determine which Owen is owin’ the other.
Each Owen swears Owen to Owen is owin’,
And each alike certain, dog-matic, and knowin’;
But ’tis hoped that the jury will not be deterred
From finding which ‘Kerr’ the true debt has incurred;
Thus settling which Owen by owin’ has failed,
And that justice ‘twixt curs has not been curtailed.