What are your thoughts who is smater a Cat or a dog?

As long as I can remember I have heard that dogs are smarter than cats.
I have a feeling that just because a dog to do tricks and most cats do not is not enough reason to say cats are not intelligent.
My theory has always been that cats are so smart that they are no tricks to learn, unless they want to.
This is not a thing to do.
Dogs are naturally social animals and their main purpose in life besides eating, rather than their people.
Cat on the other hand lacks the "gene" that makes it important to please everybody but themselves.
Why do I bring up this subject?
Well I read an article that discussed the intelligence Pussy Cat Watch, a magazine published by Cornell's School of Veterinary Medicine.
It went on to say, at Tufts University School of Veterinary Medicine, researchers found that the structure of the brains of a cat and a human brain is very similar.
I quote the article "the physical structure of our brains and those of cats are very similar: they have both lobes in the cerebral cortex (the seat of intelligence) as our brains function the same way, the data transferred via the same neurotransmitters ..
What that means is our cat to get data from the five senses and processing, as we do.
Hmmmmm, I think cats. Who would ever believe that?
But it is true, cats process things in a way similar to our way of thinking. They actually make decisions.
Animal Discovery.com says that cats are "incredibly resourceful and independent, the species has thousands of years in radically different environments and living conditions, even domestic cats have a crafty, strong-willed and versatile nature survive ..
There is so much about the cats that we take for granted or if the truth were known, we do not even think about.
When we have a cat sitting in a doorway or stare into space to see, we laugh, not realizing that the cat is really thinking about what it's going to do next.
cat is surveying the situation, using the five senses to determine if it is safe or not to move further.
We think of a cat as a somewhat anti-social animals, because the solitary by nature, but cats can adapt to the conditions as we do.
"The fact that a cat can adapt to different situations is a sign of intelligence that goes beyond conditioning or instinct," says Dr. Julia Albright of Cornell Veterinary School.
Cats interact with each other, if the situation warranted, as a meeting place to eat or drink (the barn, fishing pier, or where a person feeds stray cats.)
Did you know that domestic cats and lions are the only two species of cat to raise their young in a group with other mothers, if necessary?
Cats learn by observation.
Just because there's kitty is staring into space does not mean it's daydreaming. It can learn by looking at you, how your closet door.
Kittens that are raised without their mother or other cats to observe, do not do a lot of things that we are normal behavior for cats.
Cats also memory retention, they are smart enough to know that when they are insulted that behavior before you do it again. They will wait until your back is turned.
Dogs on the other hand, repeated bad behavior several times before it finally sinks in that they must act that way.
We are all agreed that the dogs are easier to train to do tricks than cats, but dogs tend to please and learning tricks is one way to please.
Cats can learn tricks, but it's harder for them to do things unless you have a reward that is very attractive.
There is also the idea that dogs selectively bred for specific behaviors, cats have always been cats.
There is not a time when a cat is selectively bred to hunt, catch birds or just playing ball of blue yarn.
I agree that special breeds of cats are kept as clean as possible, but have you ever heard of a cat species are bred to do a chore, such as mice completed. "
In fact I think it is impossible to say which species is smarter, dogs or cats, but I will provide you with this thought, "dogs have masters, cats have staff."