Two friends, Sullivan and O'Doule worked together at the Guiness Brewery in Dublin. They hadn't been working there very long when one day, with no warning, O'Doule falls into one of the vats. To make a long story short, Sullivan's lifelong pal drowns.
Sullivan, being O'Doule's best friend, feels obligated to go to the widow O'Doule and break the bad news to her.
He walks to the house and knocks on the door. When the widow O'Doule answered, he bowed his head respectfully and told her what had happened. "I'm sorry to be the one to tell ye," he said, "but I'm afraid Seamus has fallen into one of the vats at work and has drowned. He's off to meet his maker."
"Alas," cried the widow. "The poor man couldn't swim a stroke."
"The hell he couln't," replied Sullivan, "He got out three times to take a pee!"