Grim Reaper

Man: " ...this is for you, tax office!, and for you, retirement-age delaying, and also for you, public health cutting!"
Death: " This job becomes more and more demotivating..."

Practical Problem for a Ghost

" Cosa ti cruccia, o anima in pena ? "
" TARMEEEEEEEEEEEEE !! "

First of all: Happy 2010 to everybody! ... this is the first cartoon of the new year.

Salty Dog and Chips