This is far and above the funniest short subject I have ever seen. It is funny from the inside, as a series of surreal ideas, as much as for what we see on the screen. The minimalist sets work perfectly, and Mr. Fields has never had better timing than he has here. As funny to think about as to experience, it might have been the main inspiration for Monty Python or Fawlty Towers in its use of attitudes and punctilios to score comedic points; and as a headlong assault on the Protestant work ethic, it is, like the aforementioned, priceless.