A nervous taxpayer was unhappily conversing with the IRS Tax auditor who had come to review his records.

At one point the auditor exclaimed, ''Mr. Carelton, we feel it is a great privilege to be allowed to live and work in the USA. As a citizen you have an obligation to pay taxes, and we expect you to eagerly pay them with a smile.''

''Thank goodness,'' returned Mr. Carelton, with a giant grin on his face, ''I thought you were going to want me to pay with cash.''