In the August 1969 issue of Word Ways, J. A. Lindon introduced the concept of a homophone -- a sentence whose sound is such that it can be written down and interpreted as regards meaning in two distinct ways. The following French homophones were proposed by Alphonse Allais.
Word Ways: Vol. 3
, Article 11.
Available at: http://digitalcommons.butler.edu/wordways/vol3/iss2/11