First published in The Private Correspondence of Benjamin Franklin (1817) p.266 | The Yale Book of Quotations quotes “‘Tis impossible to be sure of any thing but Death and Taxes,” from Christopher Bullock, The Cobler of Preston (1716). The YBQ also quotes “Death and Taxes, they are certain,” from Edward Ward, The Dancing Devils (1724).
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Quote text and notes from Wikiquote: Benjamin Franklin (page history), available under CC BY-SA 4.0. Source quality and labels are our own summary of what Wikiquote records.