Jesse David Fox in Vulture:
The oldest joke on record, a Sumerian proverb, was first told all the way back in 1900 B.C. Yes, it was a fart joke: “Something which has never occurred since time immemorial; a young woman did not fart in her husband's lap.” Don’t feel bad if you don’t get it — something was definitely lost in time and translation (you have to imagine it was the Mesopotamian equivalent of “Women be shopping”), but not before the joke helped pave the way for almost 4,000 years of toilet humor. It’s just a shame we’ll never know the name of the Sumerian genius to whom we owe Blazing Saddles. But with the rise of comedy as a commercial art form in the 20th century, and with advances in modern bookkeeping, it’s now much easier to assign credit for innovations in joke-telling, which is exactly what Vulture set out to do with this list of the 100 Jokes That Shaped Modern Comedy.
A few notes on our methodology: We’ve defined “joke” pretty broadly here. Yes, a joke can be a one-liner built from a setup and a punch line, but it can also be an act of physical comedy. Pretending to stick a needle in your eye, or pooping in the street while wearing a wedding dress: both jokes. A joke, as defined by this list, is a discrete moment of comedy, whether from stand-up, a sketch, an album, a movie, or a TV show.