Irish - IRC. I believe it was attributed to Winston Churchill with a slightly different wording. He was in the habit of drinking a bottle of champaigne a night and one night a woman guest told him he weas drunk to which he gave the immortal reply "Madam I may be drunk, but you are ugly and I shall be sober in the morning"

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What is life?
If not an excuse for death,
and what is death,
if not an escape from life?