The madam opened the brothel door to see a rather dignified, well-dressed good looking man in his late 40s or early 50s. "May I help you?" she asked.

"I want to see Valerie," the man replied.

"Sir, Valerie is one of our most expensive ladies. Perhaps you would prefer someone else," said the madam. "No. I must see Valerie," was the man's reply.

Just then, Valerie appeared and announced to the man that she charged $1,000 a visit. Without hesitation, the man pulled out ten one-hundred dollar bills, gave them to Valerie, and they went upstairs. After an hour, the man calmly left.

The next night, the same man appeared again, demanding to see Valerie. Valerie explained that no one had ever come back two nights in a row, she was too expensive and there were no discounts. The price was still $1,000. Again the man pulled out the money, gave it to Valerie and they went upstairs. After an hour, he left.

The following night the man was there again. Everyone was astounded that he had come for the third consecutive night, but he paid Valerie and they went upstairs.

After their session, Valerie questioned the man. "No one has ever been with me three nights in a row. Where are you from?" she asked.

The man replied, "South Carolina."

"Really" she said. "I have family in South Carolina."

"I know," the man said. "Your father died, and I am your sister's attorney. She asked me to give you your $3,000 inheritance."

The moral of the story is that three things in life are certain:
Death
Taxes
Being screwed by a lawyer