The title refers to the quote by founding father Benjamin Franklin: "The only things certain in life are death and taxes".
Western lore has it that William "Curly Bill" Brocius (1845-1882) helped Sheriff's Deputy Billy Breakenridge (1846-1931) collect taxes in Galeyville, Arizona Territory (AZT), about 60 miles ("as the crow flies") from Tombstone. Billy demanded that Curly Bill pay his taxes, and the audacity amused Curly Bill, so he paid and told his fellow outlaws to pay their taxes, also.