Watch the rest of this lecture, from 25:12. Consider this question: if taxes are part of a government system instead of a state of nature, then why should we have to pay them? Sandel uses Locke's account of natural rights and state formation in order to reassess the question of whether taxation amounts to an infringement of an individual's natural right to his or her property. For Locke, natural rights are something that we possess inherently from the state of nature. Taxes are part of a system of government that comes after that natural state. Compare Sandel and Locke's ideas on the consent of the governed to the notion of obedience to the state given in the Crito dialogue.