‘The existence of law is one thing; its merit or demerit another. Of all the sayings of John Austin, none seems to make a simpler appeal to the plain fact of the matter than that one. We can argue for days about the merits or demerits of the Income Tax Acts or the latest effusion of trade union legislation. That such enactments are however laws is not a subject for lengthy nor inconclusive debates.

As to income tax, some may agree with Robert Nozick. They may think that state-imposed taxes on income are equivalent to slavery. The individual who is forced to pay two fifths of his earned income in tax is working as a slave two days in every week, for the fruits of his labours on those days are compulsorily exacted from him and paid over to other people in cash or in kind.