“For instance, on the planet Earth, man had always assumed that he was more intelligent than dolphins because he had achieved so much—the wheel, New York, wars and so on—whilst all the dolphins had ever done was muck about in the water having a good time. But conversely, the dolphins had always believed that they were far more intelligent than man—for precisely the same reasons.” - Douglas Adams

I remember that seals and dolphins were / are trained to patrol navy bases and vessels, so they are effectively employed by the state. I suppose their employer (e.g. DoD) pays 100% of the taxes for them though.