There are probably as many stories accounting for the origin of this most necessary home repair substance as there are theories about the origin of life. If you want some really tough duck type tape, get what the mobile home industry calls "belly tape." It is the stuff that keeps the bottom on these manufactured death traps as they haul them down the road. Of course it is probably holding the axels to the frame as well. No self respecting farmer would be without some form of duck tape. It covers holes in truck beds and grain bins, keeps covers and panels in place, covers tears in clothing, patches ripped and worn seat covers, and may be used as a temporally permanent repair to a water hose. Many farmers found themselves nearly put out of business when they went to string tied hay bales and a constant source of baling wire was no longer at hand, but then they discovered duck tape and life on the "ranch" has never been better. I'm not sure though that Kevin would be able to get through one of the local inspections using some of our more innovative techniques. Any place that demands a 100 dollar furnace inspection every 12 months and then has the gall to charge 27% sales tax, could surely find something wrong with something so basic as duck tape. He is right about one thing though, I'd definitely be bouncing off the walls when I opened my first invoice. I'll never forget my introduction to Automotive Excise taxes in Massachusetts, many years ago. Not only did they charge me for the tags but then they sent me a bill for $400.00 for the privilege of buying them in their state. Didn't take this old farm boy long to find somewhere else to buy his license tags. If there is anything that can get my dander up faster than taxes, I've yet to find it, especially property taxes. Why should someone be penalized because they want to improve their life and their property, while some drunk can neglect his home, beat his wife and starve his kids, and his taxes will go down. Darn-it, I told you not to get me started on that. Now Trinity or Liz will probably make me go sit in a corner until I agree to behave myself. I'm Gone Dale in the Flat Lands -- and it they keep raising the taxes I'll be from somewhere else.