What limits did John Locke place on the power to tax citizens?

John Locke argued that government authority is derived from a contract between the rulers and the people, which inherently limits the power of the state. Regarding taxation, Locke maintained that government has no right to take property from an individual without their consent.1

Locke’s framework for legitimate taxation includes the following principles:

• Consent of the Governed: Because individuals have a property right in their own person and the fruits of their labor, the state cannot arbitrarily seize property. Taxes must be imposed only with the agreement of the majority or their representatives.12
• Purpose-Driven: Taxation is only legitimate when used to fulfill the ends of the state, which are strictly limited to the "peace, safety, and public good of the people," including the defense of the commonwealth.312
• Rule of Law: Government must operate through "declared and reasoned laws" rather than arbitrary power.1

Ultimately, Locke’s political philosophy was designed to protect property rights and prevent arbitrary government actions, ensuring that the state remains responsible to the governed.1