tolkiens legendarium - Were there any jokes in the Lord of the Rings?

I saw this Q&A from J.K. Rowling interview:

Q: Hello, I was wondering how much Tolkien inspired and influenced your writing?
J.K. Rowling responds: Hard to say. I didn't read The Hobbit until after the first Harry book was written, though I read Lord of the Rings when I was nineteen. I think, setting aside the obvious fact that we both use myth and legend, that the similarities are fairly superficial. Tolkien created a whole new mythology, which I would never claim to have done. On the other hand, I think I have better jokes.

... and it dawned on me - I re-read LOTR several times, and I don't remember even a single joke or pun (perhaps Eowyn's "I am no man!" could qualify as such?).

Were there any universally recognized humorous elements in LOTR (the book, not the dwarf-tossing movie)?

(I realize that humour is somewhat subjective, thus the "universally recognized" qualifier above. Something an average reader is likely to find humorous).

An ideal answer would contain one of the following (in order of preference):

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  A joke that was explicitly acknowledged as one by Tolkien himself

  
  


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  A reference to some research (joke compilation or essay on the topic)

  
  



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  At worst, if no such lists exists, a list of jokes - in other words, if someone posts an answer with a joke and you know of another one, please edit it into an existing answer.

  
  

Answer

The Hobbit contains more humorous elements than Lord of the Rings. The parts most obviously intended to be amusing come from the first few chapters, when the tone is similar to that of The Hobbit, e.g.

My dear Bagginses and Boffins, he began again; and my dear Tooks and Brandybucks, and Grubbs, and Chubbs, and Burrowses, and Hornblowers, and Bolgers, Bracegirdles, Goodbodies, Brockhouses and Proudfoots. ‘ProudFEET!’ shouted an elderly hobbit from the back of the pavilion. His name, of course, was Proudfoot, and well merited; his feet were large, exceptionally furry, and both were on the table.

Also, the pointed comments on some of Bilbo's guests:

For DORA BAGGINS in memory of a LONG correspondence, with love from Bilbo, on a large waste-paper basket. Dora was Drogo’s sister and the eldest surviving female relative of Bilbo and Frodo; she was ninety-nine, and had written reams of good advice for more than half a century.

For MILO BURROWS, hoping it will be useful, from B.B., on a gold pen and ink-bottle. Milo never answered letters.

For ANGELICA’S use, from Uncle Bilbo, on a round convex mirror. She was a young Baggins, and too obviously considered her face shapely.

For the collection of HUGO BRACEGIRDLE, from a contributor, on an (empty) book-case. Hugo was a great borrower of books, and worse than usual at returning them.

Tolkien did acknowledge that while he found the Hobbits themselves a joking race, they wouldn't be to everyone's tastes (from Letter #31) given their "fatuous" humour:

I am personally immensely amused by hobbits as such, and can contemplate them eating and making their rather fatuous jokes indefinitely;