In a letter to French scientist Jean-Baptiste Leroy on November 13, 1789, Benjamin Franklin wrote (translated from the original French) concerning the US Constitution “Our new Constitution is now established, everything seems to promise it will be durable; but, in this world, nothing is certain except death and taxes.”

Franklin wasn’t the first person to write something about the inevitability of death and taxes. For example, in 1726, Daniel Defoe wrote in his book The Political History of the Devil: “Things as certain as death and taxes can be more firmly believed.” However, Franklin’s formulation is clearly the best known.

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