Actually, it's an old Vaudeville routine known as "The Niagara Falls Bit" and was on both Vaudeville and Burlesque circuits for many years. With film, radio, and television, the NFB became associated most closely with two acts and it kinda' depends on your age and taste as to which one you recall or credit it too. It was made famous by both "Abbott and Costello" and also "The Three Stooges." Neither can claim it as original because it was probably used by a generation or two on stages from New York to Peoria.

Take your pick Mrrzy.....I'm a Bud and Lou man myself. (but their famous "Who's on First" routine was also equally aged)

Spaw