What is the legal concept of the taxing power?

[palani]

From Popular Guide to Modern Legal Principles by Francis W. Marshall, 1953 pg 447

The power of taxation is an attribute of sovereignty to which all persons and property belonging to the body politic are subject. Unless restrained by constitutional provisions, it is unlimited, and may be exercised according to the will of that branch of the government to which it is delegated. In the absence of constitutional limitation, it is as absolute and as free from restraint, so long as it is used for purposes of taxation, and not for confiscation, as the will of a despot, and there is no security against its abuse, except that the legislature which authorizes the tax is responsible to the constituency which must pay it. In the exercise of this power, it is competent for the law-maker not only to make taxes, assessed on land liens thereon, but to give the tax lien precedence over all prior rights and estates therein.

Van Fleet, V.C., Howell v. Essex County Rd. Bd., 32 N.J.E. 672, quoted by Berry, V.C., in Third Ave. B.& L. Ass'n v. Prothero, 124 N.J.E. 193, 1938

Note 1st - that tax is 'owed' by members of the body politic. Lesson - expatriate NOW!

Note 2nd - that the tax lien takes precedence over all prior rights. Does this include the land patent? By joining the body politic are you presumed to contract your superior claim to land ownership away?

Note 3rd - Observe the date of this judicial finding (1938), a somewhat pivotal year in federal abuses.