Little Johnny was playing with his father's wallet when he accidentally swallowed a quarter. He went crying to his mom, choking on the quarter.
They took him to a doctor, who said that the quarter was impossible to remove without surgery, they consulted a specialist who was of the same opinion. Then came a man who said he could get the money out in a jiffy.
He turned little Johnny upside down and patted him with great precision on the back of neck and, sure enough, the quarter rolled out. Everyone was amazed, the father said, "You must be an expert!"
The man replied, "No sir, I'm just a tax collector."