Only three of the top 20 songs of 2004 were any kind of radio hits. I attribute this to audience ignorance of music. At this point, I suspect that most pop music consumers wouldn't know a real song if it came up and bit them in the butt.

Flibbeldy-fleu! In my day, even most of the crappy songs on the radio had at least some modicum of melody and other songcraft.

Actually, such things still exist. Modest Mouse and Maroon5 definitely indicate that there are younguns coming up competent to write a song. A late career artistic rebirth for Loretta Lynn also helps.

Obviously Elvis is carrying a lot of weight here. You know what though, he's just that good. I could try to socially promote some other people to appear more democratic, but song for song The Delivery Man has a good percentage of the best new songs published this year. I say let the big dog eat.

Here it is then, the uncontestable official and true list of the top 20 best records of 2004:

1 - "What If We All Stopped Paying Taxes?" Sharon Jones
It doesn't get much better than this.

Imagine a hot, young, angry Nina Simone fronting the most badass Stax/Volt lineup ever, making perfectly conceived funky soul. Imagine Nina articulating a strong, slammin' melody to put across a strong, flaming mad political protest.

For starters, this has a great lyric. I have somewhat mixed feelings about the political sentiments expressed here, but they're interesting and very well expressed and filled out. She's suggesting tax rebellion to protest the Iraq war.

Whatever your politics though, this band kicks ass. The horn charts alone are worth the price of admission. Every one of the numerous instruments has a strong, unique presence. It's an impressive sound. I loved the Beatles' "Taxman," but you can actually dance to this song.

The video on the Daptone website is a must see. This is just sharp. DIG THE LIVE VIDEO, recorded 8-27-2004. She introduces the song with a beautifully performed anti-Bush rant. I also note from this performance that besides being an outstanding singer with a commanding stage presence, Ms Jones is also a full grown and properly seasoned hunk o' woman. She could make me write bad checks or vote for John Kerry. Honey, I'm scared of you.

2 - "Heroes and Villains" Brian Wilson
It was somewhat tricky calculating where Smile fits into the 2004 mix. It is certainly a new set of recordings issued for the first time this year, but it's mostly based on songs that have been released in pieces as Beach Boys songs many years ago.