The majority of people are able to experience humour, i.e., to be amused, to laugh or smile at something funny, and thus they are considered to have a sense of humour. The hypothetical person lacking a sense of humour would likely find the behaviour induced by humour to be inexplicable, strange, or even irrational. Though ultimately decided by personal taste, the extent to which a person will find something humourous depends upon a host of variables, including geographical location, culture, maturity, level of education, intelligence and context.
For example, young children's sense of humour may favour slapstick, such as Punch and Judy puppet shows or cartoons such as Tom and Jerry.
by Death Megatron 3000 April 16, 2013