The US Supreme Court has consistently maintained that not every provision of the US Constitutional applies in overseas territories or overseas areas, the major rationale being that these localities have "wholly dissimilar traditions and institutions." Since 1901, the Court has issued numerous rulings which have held that inhabitants of overseas territories or other geographic areas are only guaranteed "fundamental" constitutional rights -- "inherent principles which are the basis of all free government."

These so-called "fundamental rights" also appear to correspond roughly to the "natural rights" earlier described by Justice White, in a concurring opinion in Downes v. Bidwell, 182 U.S. 244 (1901). Justice White included among "natural rights" the right to one's own religious opinion as well as "the right to personal liberty and individual property; to freedom of speech and of the press; to free access to courts of justice; to due process of law and to an equal protection of the laws; to immunities from unreasonable searches and seizures, as well as immunities from cruel and unusual punishments . . . . "

In past eras, Hawaii and the Philippines were US overseas territories ("insular areas"), and at the present time the United States still maintains the overseas territories of Guam, Puerto Rico, the Virgin Islands, American Samoa, and the Northern Mariana Islands, in addition to Taiwan.

Bill of Rights

The following information on US Supreme Court decisions in relation to the US Constitution's "Bill of Rights" (i.e. Amendments 1 - 10) is provided for reference.

"Fathers of the Bill of Rights"

1. Article IV, Section 3 of the US Constitution states that the Congress shall have power to dispose of and make all needful rules and regulations respecting the territory or other property belonging to the United States. Indeed, numerous Supreme Court decisions have held that the Constitution confers absolutely on the government of the Union, the powers of making war, and of making treaties; consequently, that government possesses the power of acquiring territory, either by conquest or by treaty.

(A) The United States has a long history of administrative authority over territories, and other areas, both domestic and "foreign." A very early example is the situation of the "Northwest Territory," which dates back to 1787. (The Northwest Territory was later divided into the states of Ohio, Indiana, Illinois, Michigan, Wisconsin, and eastern Minnesota.)

(B) After the Spanish American War, Cuba was considered to be "foreign territory under the dominion of the United States." The local government was headed by a military governor appointed by the US President, and the US flag was flying.

(C) See analysis of Category II territory under the US Constitution on a separate webpage: Delima v. Bidwell   (1901)

(D) In the early 1900s, the Supreme Court made a recognition between territories which were incorporated and those which were unincorporated. So-called "unincorporated territory," however, is an area over which the Constitution has not been expressly and fully extended by the Congress within the meaning of Article IV, Section 3. (Today it is commonly held that an "incorporated territory" is on its way to becoming a US state, while an "unincorporated territory" is not.)

2. For overseas territories or areas under the jurisdiction of the United States, (commonly regarded as insular areas) all asylum and refugee matters are the responsibility of the US federal government. Such an interpretation is supported by decades of existing precedent and procedures.

Additionally, prohibitions against passing ex post facto laws, bills of attainder, laws granting titles of nobility, or laws restricting religious freedom, free speech, freedom of assembly, etc. are always implemented.


3. Another fundamental aspect of US Constitutional governance is the stipulation that Congress will provide for the common defense. In the post-war San Francisco Peace Treaty (SFPT), Japan renounced the territorial sovereignty of Taiwan, but no "receiving country" was specified. Yet, looking back at the historical record, it is clear that during WWII in the Pacific, Taiwan was conquered by US military forces.

The direct result of conquest is to obtain jurisdiction over the territory. Such jurisdiction over Taiwan is exercised by the United States Military Government (USMG), as confirmed in SFPT Article 4(b). Hence, under the "common defense" clause of the US Constitution (Art. I, sec. 8, cl. 1), 100% of Taiwan's defensive needs should be handled by the US Dept. of Defense, headquartered in the Pentagon.

4. The US Constitution establishes the House of Representatives and the Senate, comprising representatives elected by the citizens in each state, as per the specifications of Article 1, sections 2 - 3. Although the Constitution does not provide for the insular areas to elect representatives or senators, the Congress has created a form of representation for them. In the past few decades, legislation has been passed which permits most of the larger insular areas to elect officials who have a role in the House of Representatives -- such as "elected delegate to the United States Congress [ from ______ ] ."

Residents of the insular areas do not have eligibility to vote in national elections or state elections.

Although residents of the insular areas may have representation and voting rights in standing committees of the US Congress, they do not have voting representation in the final approval of legislation by the full Congress.

5-(1). The Congress has authority to impose income taxes on the worldwide income of US citizens and corporations, including income from the insular areas. However, federal individual and corporate income taxes as such are not currently imposed in any US insular areas on local source income.

In other words, under US administrative authority, "Taiwan island citizens" or corporations, businesses, firms, organizations, partnerships, etc. registered in Taiwan would not be subject to US federal individual and corporate income taxes on Taiwan source income.


5-(2). The Congress is vested with power "to lay and collect Taxes" under Article I, sec. 8, of the Constitution and the Sixteenth Amendment. US citizens and US corporations in the insular areas may be subject to Federal income tax laws if they have (1) domestic [50-state] US or (2) foreign source income.

To put this another way, US citizens resident in Taiwan and US corporations doing business in Taiwan would still be subject to Federal income tax laws if they have (1) domestic [50-state] US source income or (2) foreign source income.