In a hierarchy every employee tends to rise to his level of incompetence ... in time every post tends to be occupied by an employee who is incompetent to carry out its duties ... Work is accomplished by those employees who have not yet reached their level of incompetence.

A rut is a grave with the ends knocked out.

America is a land of taxation that was founded to avoid taxation.

The habitually punctual make all their mistakes right on time.

May your happiest days of the past be your saddest days of your future.

A pessimist is a man who looks both ways when he crosses the street.

As a matter of fact is an expression that precedes many an expression that isn't.