There is so much wrong with this that I don’t know where to begin. The hypocrisy, the blatantly obvious lesson about how higher taxes drive people elsewhere…it’s all just so juicy.

Sen. John Kerry, who has repeatedly voted to raise taxes while in Congress, dodged a whopping six-figure state tax bill on his new multimillion-dollar yacht by mooring her in Newport, R.I.

Isabel – Kerry’s luxe, 76-foot New Zealand-built Friendship sloop with an Edwardian-style, glossy varnished teak interior, two VIP main cabins and a pilothouse fitted with a wet bar and cold wine storage – was designed by Rhode Island boat designer Ted Fontaine.

But instead of berthing the vessel in Nantucket, where the senator summers with the missus, Teresa Heinz, Isabel’s hailing port is listed as “Newport” on her stern.

So, Senator Kerry, tell us, why are you going to spend your money docking the Isabel in Rhode Island rather than your home state of Massachusetts?

Could the reason be that the Ocean State repealed its Boat Sales and Use Tax back in 1993, making the tiny state to the south a haven – like the Cayman Islands, Bermuda and Nassau – for tax-skirting luxury yacht owners?

Cash-strapped Massachusetts still collects a 6.25 percent sales tax and an annual excise tax on yachts. Sources say Isabel sold for something in the neighborhood of $7 million, meaning Kerry saved approximately $437,500 in sales tax and an annual excise tax of about $70,000.

Ah, I see. So a couple of things here.

First of all, I’m shocked — shocked — to discover that one of America’s most prominent liberals is not willing to pay higher taxes for the benefit of the masses. In fact, it appears that this very wealthy man will use his vast wealth to avoid paying the same taxes that every other less-wealthy schmuck is forced to pony up.

Second, we now have a perfect example of higher taxes driving business and revenue elsewhere. Massachusetts had a higher tax rate than Rhode Island, so where did John Kerry take his business? Did he just grin-and-bear the higher tax rate of Massachusetts? No, he’s now paying to dock his yacht in Rhode Island. There’s a lesson about economic policy in there somewhere.

Exit question: 1) Why is John Kerry unpatriotic? 2) Why does John Kerry hate children?