In attempting to bury his treasure, Sam has encroached on Bugs' domain, as Bugs happens to have his rabbit hole there on the beach. When Bugs asks him who he is, he responds in his typical way: "What's up, doc?! I ain't no doc! I'm a pirate! Sea-Goin' Sam, the blood-thirstiest, shoot-'em-first-iest, doggone worst-iest buccaneer has ever sailed the Spanish main!"
To protect the location of his treasure, Sam prepares to shoot Bugs, claiming "Dead rabbits tell no tales!" Bugs then temporarily tricks Sam into trying to shoot himself in the head by saying: "Now, just a minute, Red. Ain't you got that wrong? You mean dead men tell no tales." After realizing he's been tricked, Sam grounds his teeth together so hard they shatter before he fires at Bugs.