Beating up oil companies has been a citizen sport ever since John D. Rockefeller's Standard Oil had a near-lock on heating oil distribution early this century. An attempted national boycott against gas retailers last month is the latest expression of consumer frustration over gas prices. And even politicians get in the game for a few rounds. Every year or two in Canada, a few Toronto-area MPs (who wouldn't know an oil derrick from a teeter-totter) ritually claim oil companies gouge consumers.

Too bad all the anger is misdirected. The bash-the-oil company-rhetoric conveniently (for politicians) distracts the citizenry from where they should focus: governments who gouge consumers with gas taxes that have increased dramatically over the past several decades.

Originally, fuel taxes were implemented to help offset the costs of building and maintaining highway infrastructure. At the time, there was a clear understanding that gas taxes were levied for road development, such as a revenue source for the Trans-Canada Highway.

Today fuel taxes are regarded as "sin taxes" like alcohol and tobacco taxes and are an important source of general revenues for governments. And as a percentage of the final cost of the product, fuel taxes are among the highest taxes levied by federal and provincial governments. For every litre of gas you buy, Ottawa walks away with 10 cents plus GST. The average provincial take is 13 cents per litre.

And even city governments have joined in the game of whack-the- motorist. Montreal, Vancouver and Victoria levy taxes on gas purchased at local pumps. The result: gas taxes represent about 50% of the pump price. Imagine if half the purchase price of your car was tax. (I know, I know, don't give governments any more ideas.)

And of course, while politicians love to study alleged price fixing by the oil industry, they never spend any time looking at where all the permanent fuel cost increases emanate from, say - government.

Back in 1987, one litre of gas in Vancouver cost 31.6 cents plus 18.6 cents in taxes for a total of 50.2 cents. Now, that litre of gas is actually cheaper - before taxes are included - at 31 cents, with taxes of 29.7 cents for a 60.7-cent per litre cost.

An examination of the pump price in oil-rich Alberta is even more revealing of why gas prices are higher. Back in 1987, Edmonton motorists spent 36 cents per litre on gas, plus 10.1 cents in tax for a 46.1 per litre total price. Now The pre-tax price of gas in Edmonton is actually cheaper - 30.2 cents - but the taxes are 22.7 cents, for a total of 52.9 cents.

To top off this consumer gouging by governments, the federal government gives motorists little in return for what they send to Ottawa. On average, the feds take in $5 billion annually in fuel taxes and spend 5% to 6% of it on roads. No wonder the Trans-Canada highway resembles a goat trail.

It's time blow the whistle on government gouging at the pumps. The Canadian Taxpayers Federation recently launched "Gas Tax Honesty Day" - a public awareness campaign that drives home two points - "The cost of gas is 50% tax," and "Gas taxes are a user fee; use it or lose it." Money not spent on roads should not be gouged from us in the first place. Motorists could well use the brake.