It covered fields in which case law was dominant and the effect of varying state statutes was minimal: agency, conflict of laws, contracts, judgments, property, restitution, torts, and trusts.
Article 16 a citizen may, by means of a will made in accordance with the provisions of this Law, dispose of the property he owns and may appoint a testamentary executor for the purpose.
Justice or injustice in taxation, they argue, can only mean justice or injustice in the system of property rights and entitlements that result from a particular regime.
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.