A man owned a small farm in Maine. The IRS claimed he was not paying proper wages to his help and sent an agent out to interview him.
"I need a list of your employees and how much you pay them," demanded the agent.
"Well", replied the farmer, "There's my farm 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 here about 18 hours every day and does about 90% of all the work around here. He makes $10 per week, and I buy him a bottle of whiskey every Saturday night."
"That's the guy I want to talk to - the half-wit," says the agent.
"That would be me," replied the farmer.