"Death and taxes" is a phrase commonly referencing a famous quotation written by American statesman Benjamin Franklin:
Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.
— Franklin, in a letter to Jean-Baptiste Le Roy, 1789[1]
Although Franklin is not the progenitor of the phrase, his usage is the most famous, especially in the United States.[2] Earlier versions from the 18th century include a line in Daniel Defoe's The Political History of the Devil (1726),[3] and a quotation from The Cobbler of Preston by Christopher Bullock (1716), which is the earliest known iteration.[4]
You lye, you are not sure; for I say, Woman, 'tis impossible to be sure of any thing but Death and Taxes
— Toby Guzzle, in Christopher Bullock, The Cobbler of Preston, p. 21