A man owned a small farm in Ireland . The Irish Internal Revenue Service determined he was not paying proper wages to his staff and sent an investigator out from Dublin to interview him.

"I need a list of your employees and how much you pay them each!", demanded the investigator.

"Aye," replied the farmer, "there's my farm hand who's been with me now for three years. I pay him 200 Euros a week plus free room and board, I do."

"Me cook has been here with me now for 18 months, and I pay her 150 Euros per week, and she also gets free room and board, she does."

"Aye, and then there's the halfwit. He works about 18 hours every day and does about 90% of all the work on me farm, he does. He makes about 10 Euros a week. He pays his own room and board, and I buy him a bottle of Irish whiskey every Saturday night, I do. And then he also sleeps with me wife occasionally, he does."

"That's the guy I want to talk to...the halfwit!" said the IRS agent.

"That would be me," replied the farmer.