The chairman of the board received a 'Second Notice' from the Inland Revenue warning him that his tax was overdue for payment and that immediate payment was required. He rang the Collector of Taxes and promised that he was putting a cheque in the post that day. 'I would have paid you sooner,' he explained, 'but I never received your First Notice.'
'Oh, we've run out of First Notices,' said the clerk. 'And besides, we find that Second Notices are a lot more effective.'
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