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Leap Day – The Jenkins
(thejenkinscomic.files.wordpress.com)
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I didn't get the joke until it was explained, but I can explain this much.
In the fall, for daylight savings, you set the clock one hour back. Basically, you get an extra hour that is inserted into the night.
In leap years, you get an extra day, so the joke is that this extra day is inserted into the night.
The analogy doesn't account for the spring part of daylight savings.