A man owned a small ranch in New Mexico. The New Mexico Revenue Dept. claimed he was not paying proper wages to his help and sent an agent out o interview him. "I need a list of your employees and how much you pay them," demanded the agent.

"Well," replied the rancher, "There's my ranch hand who's been with me for 3 years. I pay him $600 a week plus free room and board. The cook has been here for 18 months, and I pay her $500 per week plus free room and board. Then there's the half-wit who works about 18 hours every day and does about 90% of all the work around here. He makes about $10 per
week, pays his own room and board and I buy him a bottle of bourbon every Saturday night."
"That's the guy I want to talk to, the half-wit," says the agent.

"That would be me," replied the rancher.