NEW ORLEANS — I hereby am going to restate what you already know: Toby the Puppy is the smartest pooch I’ve ever seen.

However, he hasn’t learned every task there is to learn. Just today my wife and witnessed a pooch about Toby’s size doing something I’ve never seen. I do believe, though, that Toby can be taught to do what this little doggie was doing.

We were walking along the Mississippi River front when we noticed a young man playing a guitar and singing for onlookers. He was crooning a nice version of Bill Withers’ “Lean on Me.” The young man was entertaining a gaggle of listeners across the street from the Jax Brewery. He finished the song and then his little four-legged companion began fetching money from the clapping audience members and bringing it to her daddy.

The young man gave his pooch a treat when she returned with the loot. He would put the money aside. Then he would dispatch the doggie to get more of it from those who were holding out the tips in their hands.

But get this. The fellow didn’t put all of is stash of cash away. The puppy would grab the money off the pile next to the street crooner and then deliver it to him in anticipation of getting another treat.

The young man told his little puppy to “Go out there and get the money from all those nice people . . . like that lady over there!” His puppy complied dutifully.

I am convinced beyond a doubt that Toby — who just turned 5 — could learn to do that. Our puppy is far from being too old to learn a new task.