Forty Lashes

An Englishman, an Irishman and a Scotsman were captured by pirates and were each condemned to forty lashes. However, as a concession, each was allowed to have something on his back.
'Just rub a little palm oil on my back,' said The Englishman, 'and I'll take The forty lashes like a man.'
'Just rub some Scotch whisky on my back,' said The Scotsman, 'and I won't feel a thing.'
Said The Irishman. 'Just put The Englishman and The Scotsman across my back and I'll take The forty lashes like a man and I won't feel a thing either.'