C'mon kids. We all knew it would come to this eventually. Long-distance relationships just don't last. So, when Jeff Morris blew town for Chicago last year, we knew what it meant — even if we never said it out loud. Morris came back from time to time over the past year, dusting off Death & Taxes, the ex-Bruiser's no-nonsense, straight-ahead rock trio, for another mad joyride. But, seriously, how long did anyone think he would deal with that 1,000-mile commute? Then came the blog, which had a nostalgic, summing-up quality about it. Then the news a couple of weeks ago that "bad luck, bad living & bad decisions," the much-anticipated follow-up to the Port band's debut "Tatooed Hearts & Broken Promises," had been shelved and, in a terse statement on the blog, that there were no plans to make another. "Yeah, I just don't see being able to write/rehearse and record being 1,000 miles away," he says. "I thought we could do it, but it looks like that was wishful thinking." And now? Yup, that's the sound of the other shoe dropping. It's last call, Death & Taxes is kaput. They'll play two farewell shows in September: The first on Sept. 24 at TT the Bear's, with Lenny Lashley, The Welch Boys and Wicked Whiskey; D&T will go on at midnight. The second at the Dover Brickhouse, one of the band's favorite haunts, on Sept. 25. After that, who knows? But don't hold your breath. Only three things are certain in life: Death, taxes and the death of Death & Taxes.