A man owned a small farm in Scotland. The Inland Revenue claimed he was not paying proper wages to his staff and sent a Tax Inspector out to interview him.

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

"Well," replied the farmer, "there's my farm hand who's been with me for 3 years. I pay him £200 a week plus free room and board."

"The cook has been here for 18 months.  I pay her £150 per week plus free room and board."

"Then there's the other guy; he's not very bright. He 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 whiskey every Saturday night. ."

"That's the guy I want to talk to, the one who is being ridiculously exploited," says the Inspector. 

"That would be me," replied the farmer.