A new year joke. Don't all laugh at once

I found this in a magnificent book of old Punch Cartoons given to me by my ex-wife and friend Pam.

The book has convinced me that few things wear as badly as yesterday's jokes. But it does contain an enormous amount of fascinating social history - and some subjects seem funny to all generations.

There's a remarkable number of jokes about downtrodden husbands and other traditional subjects. This one from John Leech - which did make me smile slightly - dates back over 150 years. Since my son Nick has just got engaged to a beautiful girl from Dundee, and the new year is always associated with Scotland, it seems pretty timely, and has nothing to do with the fact that I have a Scots client who owes me a few thousand quid.

Having got that off my chest, a happy New Year to all of you.