The Tax Man:
You just docked?

Popeye:
I has.

The Tax Man:
Ah ha, let's see here, that'll be 25¢ docking tax.

Popeye:
What for?

The Tax Man:
Where's your sea craft?

Popeye:
It ain't no sea craft, it's me dinghy and it's under the wharf.

The Tax Man:
Ah ha. ahh-ha. This your goods?

Popeye:
They is.

The Tax Man:
Yeah. You're new in town right?

Popeye:
If you call this a town, yes.

The Tax Man:
Well, first of all, there's 17¢ new-in-town tax, and there's 45¢ rowboat-under-the-wharf tax, and one dollar leaving-your-junk-lying-around-the-wharf tax, so all together, you owe the Commodore $1.87.

Popeye:
Uh, who's this Commodore?

The Tax Man:
Is that the nature of question? There's a nickel question tax.