"I told the Inland Revenue I didn't owe them a penny because I lived near the seaside"

This quote by Ken Dodd is an amusing way of revealing his viewpoint on taxation. He is indicating that he does not owe the Inland Revenue any cash since he lives near the beach. This might be analyzed as a joke about how the Inland Revenue must not be taxing individuals who live near the seaside, as they are currently paying for the advantage of living by the sea. Additionally, it could be interpreted as a method of expressing his viewpoint that taxation must be based upon capability to pay, rather than on where someone lives. In either case, the quote is a humorous method of revealing his viewpoint on taxation and the Inland Revenue.