"On 26 August 1970, A. P. Herbert was presented with a cheque for five pounds (GBP) written on a cow, drawn by the Editor and Chairman of Punch magazine. The cow was a pregnant golden Guernsey called Elba (full name Pettings Regent Alna) which was lead into a bank and cashed..."
[Herbert himself had written cheques on napkins, a brandy bottle, and an egg.]
[In another classic case, Albert Haddock attempted thus to pay his taxes: "On the 31st of May the Collector was diverted from his respectable labours by the apparition of a noisy crowd outside his windows. The crowd, Sir Basil, had been attracted by Mr. Haddock, who was leading a large white cow of malevolent aspect. On the back and sides of the cow were clearly stenciled in red ink the following words: 'TO THE LONDON AND LITERARY BANK, Ltd.: Pay the Collector of Taxes, who is no gentleman, or Order, the sum of fifty-seven pounds (and may he rot!). -- 57/l0/0 ALBERT HADDOCK' Mr. Haddock conducted the cow into the Collector's office, tendered it to the Collector in payment of income-tax and demanded a receipt... noting that the Collector could endorse the cow to any third party to whom he owed money, adding that there must be many persons in that position. The Collector then endeavored to endorse the cheque... on the abdomen of the cow. The cow, however, appeared to resent endorsement and adopted a menacing posture. The Collector, abandoning the attempt, declined finally to take the cheque. Mr. Haddock led the cow away and was arrested in Trafalgar Square for causing an obstruction. He has also been summoned by the Board of Inland Revenue for non-payment of income-tax."]