BEN FRANKLIN WAS RIGHT...

"'In this world nothing can be said to be certain, except death and taxes." So said Benjamin Franklin in a letter to Jean-Baptiste Leroy in 1817. And how right he was.

Yesterday, we had two prime examples of both certainties - both deeply depressing in their differing ways.

First, we learned of the death of Sydney Pollack who passed away at his home in Los Angeles at the age of 73. Pollack was a very distinguished, highly respected member of the film world. As an actor, director and producer he had a whole string of critically acclaimed successes to his name and the loss of his talent and professional integrity will make for a poorer film industry. Just picking two of his contributions from such a long list is difficult, so I have gone for a couple which stood out for me on a personal level.

The first is `Absence of Malice,` which Pollack directed in 1981, producing memorable performances from Paul Newman and the wonderful Wilford Brimley. It was written by Kurt Luedtke, who went on to win an Oscar for his screenplay for `Out of Africa` - another of Pollack`s. The second is the memorable performance Pollack himself gave as an actor in Kubrick`s `Eyes Wide Shut`, pacing his performance as the dubious Ziegler exactly in tune with Kubrick`s tempo for that beguiling film. A sad loss, Pollack`s - but the memories will linger on.

Sydney Pollack

The certainty of taxes came home to roost yesterday with the protest launched by hauliers against the rising price of fuel. As a motorist, I have long held the grievance that the tax and VAT taken by HM Gov. amounts to something like three-quarters of the cost of a litre of petrol. They now propose to compound the felony by introducing a further 2p tax later this year as part of the ongoing `fuel escalator` charge allegedly to combat climate change.

But the point has now been reached whereby the escalator is seen as simply yet another tax on top of all the others. It`s effect on global warming is virtually nil, so what`s the point of it? But it seems the government may be wobbling about this and so they should. However, do not be deceived, dear reader. If the tax is not increased by this measure, then the tax take will simply stand still, whereas it actually needs to be reduced. Gordon Brown`s contention today that the solution is to get more oil out of the North Sea does nothing to address the current situation, is long term, misses the immediate point and simply won`t do.

Gordon and his chums really must try harder, for there is at least perceived malice in this issue on the part of the government, who really shouldn`t be allowed to continue to `govern` with their eyes wide shut to the real world.