Emailed to me from another humor list (Marty's Joke of the Day)
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A taxpayer received a strongly worded "second notice" that his taxes were overdue. Hastening to the collector's office, he paid his bill, saying apologetically that he had overlooked the first notice.
"Oh," confided the collector with a smile, "we don't send out first notices. We have found that the second notices are more effective."