Since Granny can't plant crops in their yard, Jed thinks the solution is to buy her a plot a land somewhere else. He figures a place called Happy Acres is the best spot to buy land, not realizing it's a cemetery.
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Jethro looks up the phone number for Happy Acres and turns to the middle of the phone book, where the H's are, but he's looking in the Yellow Pages, instead of the white pages. To have found it in the YP he would have had to have already known it was a cemetery, thus ruining the joke from the start. See more