the head tax you mention is a valid fee for the protection of each individual from harm, whether local harm or harm from outside the borders.

but, the other tax that could be justified is a land fee. after all, land owners receive an enormous subsidy from the government paid for by all taxpayers. private property is enabled, maintained and protected by government. without government, maintaining and protecting one's property would be expensive and involve much energy and much ownership would be a losing cost or at best a wash.

i have no problem of eliminating government subsidy of private property [eliminating any arm of gov that deals with property and only retaining gov protection of the individual from agressive physical force] but i do have a problem with ownership of anything when the costs of ownership are transferred to those who have no part in ownership.

in this light, a land fee is simply a user fee and lack of one is socialism.