In Colma, a suburb of San Francisco, California there's a proposal pending to tax . . . the dead. If proponents get their way, grave sites will be taxed $5 dollars - per grave, per year - for eternity. In Colma the dead outnumber the living by a ratio of roughly 1000-to-1, including such notables as: Wyatt Earp, Levi Strauss, and William Randolph Hearst. And they, apparently, haven't paid their fair share. For liberals, when it comes to taxes . . . nothing is sacred.