Englishman, Irishman, Scotsman get captured by pirates. The pirate captain tells them,
"I'm going to give you all 40 lashes with the cat-o-nine-tails, but it's my birthday today so I shall allow you to wear one item on your back".
The Irishman is tied to the mast and the captain asks what he'd like to wear,
"I'll keep my donkey jacket on", the first few lashes cut through his jacket and after 40 he needs to be carried away.
The Scotsman is brought forward and tied to the mast. When the captain asks what he wants to wear the Scotsman spits on the deck and replies,
"Nothing". He stands firm through the 40 lashes and when they untie him he laughs at the captain and walks away.
The Englishman is brought forward and the captain asks,
"And what do you want to cover your back?" The Englishman thinks for a moment and replies,
" The Scotsman ".