The  New Zealand Taxation Office suspected a fishing boat
owner wasn't paying  proper wages to his help and sent an agent to
investigate  him.

             NZ TAX AGENT TO BOAT OWNER: "I need a list of your employees
and how much you pay them".

             Boat Owner: "Well,  there's  Clarence, my hired hand, he's
been with me for 3  years. I pay him $1,000 a week plus free room and board.

Then there's the mentally challenged guy. He works about 18 hours  every day
and does about 90% of the work around here. He makes  about $10 per week,
pays his own room and board, and I buy him a  bottle of Coruba rum and a
dozen Lagers every Saturday night so he  can cope with life. He also gets to
sleep with my wife  occasionally".

             NZ TO AUDITOR: "That's the guy I want  to talk to - the
mentally challenged one".

             Boat  Owner: "That'll be me. What'd you want to know"?


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