TAXES, like death, are said to be inevitable. Yet there are some mortals, even in modern, Western-style economies who are considered to be above taxes. The Queen of England was one. The Governor of Hongkong, who still rules in the Queen's name, is another. Like the Queen, the Governor, Mr Chris Patten, should seriously co So far Mr Patten has proved himself in many other respects to be different from his predecessors both in political outlook and in matters of personal style. From the moment he took up the post he has shown himself determined to do away with the outmoded trappings of the colonial era. Yet here is one relic he has so far failed to address. Refusing a knighthood and dispensing with the gubernatorial uniforms and ostrich feathers were fine gestures, although it is arguable whether they were more effective in establishing his reputation as the ''people's governor'' than his public forums, his walkabouts