[rmah]

Yes and no. it's not like they ever extracted taxes from most of the natives living in the amazon jungle. Saying that you rule over people that have literally never heard of you is, IMO, stretching the definition of "rule" quite a bit :-)

[leflambeur]

Since when is taxing all subjects a necessity? Britain didn't tax people in the 13 colonies so could we conclude that before the American Revolution they were not part of the British Empire?