State-geographical sense, civil jur
The term “State” can also be used in its geographical sense:
But [the term state] is also used in its geographical sense, as in the clauses which require that a representative in Congress shall be an inhabitant of the State in which he shall be chosen . . . .
[Texas v. White, 74 U.S. (7 Wall.) 700, 721 (1868)]
The geographical sense of the term “State” is depicted below:
The geographical sense of the word “State” is important mainly within the context of establishing domicile and civil jurisdiction.
We emphasize that no obligations can attach to the political sense of “State” except in a constitutional sense. Civil statutory obligations against ordinary people can therefore not attach. Calling oneself a POLITICAL “citizen*” of a constitutional state therefore is completely harmless and cannot be the sole origin of a tax obligation.