An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."

Can I take his place?
An attorney telephoned the governor just after midnight, insisting that he talk to him regarding a matter of utmost urgency.

An aide eventually agreed to wake up the governor.

"So, what is it?" grumbled the governor.

"Judge Garber has just died" said the attorney, "and I want to take his place."

The governor replied: "Well, it's OK with me if it's OK with the undertaker."