I recently bought the "new" Josey Wales dvd (the one with the documentaries not included in it's initial release) and watched both doc's and the movie. Being a sick individual, I decided to count just how many times Josey spits...
1. camp (during Fletcher's speech)
2. camp
3. camp
4. before the ferry ride
5. on the salesman's jacket ("How's it with stains?")
6. shoots rope ("...the Missouri boat ride.")
7. dead man ("...buzzard gotta eat, same as worms.")
8. scorpion (Lone Watie's 'Endeavor to persevere' speech)
9. floor/trading post
10. dead man @ trading post
11. dog ("mangy redboned hound")
12. in town ("nasty habit young fella, you live in a barn?")
13. outside store ("you gonna pull those pistols or whistle dixie?")
14. bug ("how about the one on the right?")
15. atop hill ("those poor pilgrims from Kansas")
16. dog
17. before rescuing pilgrims ("now, spit")
18. spitoon in The Lost Lady saloon
19. dog (misses)
20. facing Ten Bears
*Josey almost spits inside the pilgrim's ranch, but swallows ("didn't figure you for a loafer")
I described each instance with a quote or location for reference. I'm pretty sure I've got them all. If I've missed any, let me know.

As far as the humour goes... well, it's not a comedy but I agree with Chessie that the elements of humour present does help to make it a very good film. There are spots where you can't help but giggle and one that comes to mind, perhaps the best example, is Ten Bear's response to Josey's proposal when he says, "Then so shall it be (life)." Josey then says, "I reckon so." It's a great scene in that these two men who have been living as warriors choose to live together instead of killing. I know when Josey responds with, "I reckon so." it's not meant to be funny but I can't help but chuckle.
Most likely it has to do with the day and age we live in where you don't hear people say that... except for me when I think of it because I love that expression!
I reckon so.
