A policeman goes to his colleague with 2 hats

A policeman goes to his colleague with 2 service hats in his hand and asks him a riddle

“Tell me Locascio, can you tell me why these 2 hats are 2 fish?”.
“2 fish? What are you talking about? No, I don’t know! Why?”.

“Because they are i-dentical!”.
Locascio bursts into laughter and then says

“How beautiful, I’m running to tell the marshal!”
He runs into his office

“Marshal, can you tell me why these 2 hats are 2 fish?”.
“No, I don’t know! Why?”.

“Because they are u-same!”.