In the cartoon world, dogs and cats are natural enemies. In that two-dimensional universe, cats are smarter than dogs. And the humans all have three fingers and a thumb.
You can't use the cartoon world to determine which are smarter, cats or dogs. In my house, which is inhabited by two cats and a dog, I would have to say that the dog is the smarter creature.
Even though she sometimes tries to walk through doors that are only open a crack, therefore shutting them on her head, my dog clearly demonstrates her superior intelligence by following me everywhere I go and generally making me feel like the center of the universe. That's a smart thing to do because it guarantees many treats and lots of affection.
The cats pretty much ignore me except when they're hungry. The male cat has, however, trained my husband to let him out every morning at the brutal hour of 5 AM, which means the cat--at least in some ways--is smarter than my husband.