Once again tax season is upon us -- April 15 in the U.S. and April 30 in Canada -- the time of year we all dread as we fill in forms, search through piles of receipts, and hope we're not audited.

The term "taxation" refers to a citizen's obligation to compensate the government for the services it provides. This concept was known to exist even before currency: for example, in the ancient Incan civilization, citizens were expected to render yearly assistance in public works projects. Since then, governments have expanded their services as well as their charges. The organization in charge of collecting American taxes, the I.R.S., has nearly 100,000 employees and collected over $2 trillion dollars in taxes in 2002.

Here, then, are some quotes about taxes to cheer you up while you hunt for the elusive legal loophole ...

"In this world nothing can be said to be certain, except death and taxes."

-- Benjamin Franklin

"The income tax has made liars out of more Americans than golf."

-- Will Rogers

"It's income tax time again, Americans: time to gather up those receipts, get out those tax forms, sharpen up that pencil, and stab yourself in the aorta."

-- Dave Barry

"Why does a slight tax increase cost you two hundred dollars and a substantial tax cut save you thirty cents?"

-- Peg Bracken

"The promises of yesterday are the taxes of today."

-- Mackenzie King

"I'm proud to pay taxes in the United States; the only thing is, I could be just as proud for half the money."

-- Arthur Godfrey

"Death and taxes and childbirth! There's never any convenient time for any of them!"

-- Margaret Mitchell

"What is the difference between a taxidermist and a tax collector? The taxidermist takes only your skin."

-- Mark Twain

"No nation ever taxed itself into prosperity."

-- Rush Limbaugh

"Be wary of strong drink. It can make you shoot at tax collectors...and miss."

-- Robert Heinlein