The two men stood on the lonely lighthouse. Through the fog they could see a small boat making its way toward them, with a lonely occupant. Suddenly a squall lifted the craft and tossed the man into the water.

The two men on shore sprang into action. Hurriedly they launched their own craft and fought their way through perilous and treacherous waters to reach the man. At last they got him aboard their boat.

"It's a good thing you rescued me," the dripping man said gratefully. "I was coming out to see you about your income tax."