Four men were bragging about how smart their dogs are. The first man was an Engineer, the second man was an Accountant, the third man was a Chemist, the fourth was a Government Worker.

To show off, the Engineer called to his dog. "T-Square, do your stuff." T-Square trotted over to the desk, took out some paper and a pen and promptly drew a circle, a square and a triangle. Everyone agreed that was pretty smart.

But the Accountant said his dog could do better. He called his dog and said, "Ledger, do your stuff." Ledger went out into the kitchen and returned with a dozen cookies. He divided them into 4 equal piles of 3 cookies each.

Everyone agreed that was very good.

But the Chemist said his dog could do better. He called his dog and said, "Measure, do your stuff." Measure got up, walked over to the fridge, took out a quart of milk, got a 10 ounce glass from the cupboard and poured exactly 8 ounces of milk without spilling a drop.

Everyone agreed that was excellent.

The three men turned to the Government Worker and said, "What can your dog do?"

The Government Worker called to his dog and said, "Coffee Break, do your stuff." Coffee Break jumped to his feet, ate the cookies, drank the milk, dumped on the paper, sexually assaulted the other three dogs, claimed he injured his back while doing so, filed a grievance report for unsafe working conditions, put in for Worker's Compensation and went home on a six week paid sick leave.

They all agreed that dog was the smartest.

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