Tolkien's Funny Bone

[Bêthberry]

There is no joke that hath not its uttermost source in me

Well, no, Eru did not quite say this. In fact, it is hard to suss out much humour in The Silmarillion. Does the high and mighty and free of the dross exclude comedy? Greek classical theatre worked this way, keeping tragedy and comedy separate.

Yet The Hobbit and hobbits in general are often lovingly given a wide variety of comedic touches. And the minor works incorporate humour. Then too, Tolkien's Letters show the man with a very dry and droll sense of humour.

What sort of sense of humour did Tolkien have? Why is so little of it displayed in the Legendarium?

Did he leave it out so legions of fanfiction writers in later ages could supply it?

Just where did Tolkien use comedy? And what kinds? Estelyn and I have been considering this--I might even nod towards a certain parodic statement here as arising from her gentle sense of parody--but what say the rest of you?