Morrissey is very good at starting (and indeed finishing) albums with powerful and striking lyrics, so most of them are great. Here are my personal highlights though...
The Smiths: "It's time the tale were told"
The first words Morrissey ever sang on an album- and what fantastic words they are. Simple, and beautifully sung. As well as being relevant within the context and subject matter of the song, it also seems to encapsulate the 'mission statement' (if you like) of The Smiths and of Morrissey's solo work- to tell the truth ("the tale") about life, about people and about sadness.
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The Queen Is Dead: "Farewell to this lands cheerless marshes, hemmed in like a boar between arches"
The imagery is brilliant. I also really like the pun (I've always seen it that way, anyway) on 'boar'- implying Morrissey's disdain for the monarchy and his viewing them as bores.
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Strangeways, Here We Come: "Ohhhh... Hello, I am the ghost of Troubled Joe"
I find this line almost chilling- or at least, thrilling- especially when coupled with the intro music.
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Vauxhall And I: "There's gonna be some trouble, a whole house will need rebuilding"
A perfect start to the album, and to the best song Morrissey has ever written (in my opinion). It gives the sense of looking forward, of prophesising and of realisation. It's slightly dark, but tinged with humour too.
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Maladjusted: "I wanna start from before the beginning. Loot wine, be mine, and then let's stay out for the night"
Again, it works perfectly with the music, making it even more powerful. This is another first line which gives the impression of beginning a story, not only giving the song momentum but also setting up the album as something complete and coherent, almost a narrative.
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Ringleader Of The Tormentors: "Nobody knows what human life is"
Simply because nobody does.
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Years Of Refusal: "I'm doing very well- I can block out the present and the past now"
This line is so defiant, assertive and punchy- much like YOR as a whole. It's also a surprising turn of phrase for Morrissey- at least to those who have always swallowed the 'miserable' and 'whiny' cliches.