An American was golfing at the Old Course in St.  Andrews, Scotland.  He slices his opening drive out of bounds onto the beach, so he tees another one up and smacks it right down the middle.

The golfer turns to his old Scottish caddy and tells him that in America that is called a "Mulligan" and asks him if there is a name for it in Scotland.

The caddy replies, "AYE, we call it a three."