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Benjamin Franklin (1706-90) used the form we are currently more familiar with, in a letter to Jean-Baptiste Leroy, 1789, which was re-printed in The Works of Benjamin Franklin, 1817:
- "Things as certain as death and taxes, can be more firmly believed."
Another thought on the theme of death and taxes is Margaret Mitchell's line from her book Gone With the Wind, 1936:
- "'In this world nothing can be said to be certain, except death and taxes."
- "Death, taxes and childbirth! There's never any convenient time for any of them."
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