An engineer died and went to hell. After a while, he was bored, so he decided to improve things. He installed air conditioning, developed a beach for relaxing, and put in plumbing to pipe in cold water.
One day God was talking to the Devil and asked how things were going. The Devil replied that things were much better since the engineer made all the improvements. God said, "That's a mistake, the engineer was supposed to go to heaven. Send him back".
The Devil refused, and God said, "If you don't send him right now, I'll sue you!".
The Devil said, "Oh yeah? Where are you going to get a lawyer?"
Alcohol,Tobacco, and Firearms. Should not be a government bureau. Should be a department store.