The Tax Office suspected a fishing boat owner wasn't paying proper wages to his deckhands and sent an agent to investigate him. AGENT: I need a list of your employees and how much you pay them. Boat Owner: ""Well, there's Tom, my first-mate, he's been with me for 3 years. I pay him $400 a week plus 1/5 of the catch."" Boat Owner: And, there's Bob, the deckhand, he's been with me for a year. I pay him $300 a week plus 1/5 of the catch. Boat Owner: Then there's the mentally challenged guy. He works about 16 hours a day and does about 80% of the work. I can't pay him very much cause the boat expenses are high, and some times we don't catch anything. Every now and then I'll buy him a bottle of rum and he gets to sleep with my wife occasionally. 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?