A wealthy man left legacies to three of his friends on condition that when he was buried, they each placed five pounds in his coffin.

When he died, the first of his friends, who was an Englishman, dutifully placed a five pound note in his coffin.

The second friend, an Irishman, added five pounds in pennies when he had saved up for the occasion.

The third friend, a Scotsman, removed all the money from the coffin and replaced it wth a cheque for 15 pounds made 'payable to bearer'.

Unfortunately for Sandy, one of the bearers turned out to be a Welshman and he promptly cashed it.