A waitress walks up to one of her tables in a New York City

restaurant and notices that the three Japanese businessmen seated

there are furiously masturbating.

She yells, "What the ###### do you guys think you are doing?" One of

the Japanese men explains, "Can't you see? We are all berry

hungry."

The waitress begs the question, "So, how is whacking-off in the

middle of the restaurant going to help that situation?"

One of the other Japanese men replies,

"The menu say, FIRST COME, FIRST SERVED!"

What does Mr Kiplin do in his spare time ?

Fills his tarts with cream!