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Law of the land - a Christian perspective
The story of Jesus' response to a question about taxes teaches us something about how Christians are to relate to government. Jesus taught that we should pay what we rightfully owe to the government and, by implication, obey the law of the land insofar as it does not require us to disobey God.

http://biblegateway.com/passage/?search=Matthew%2022:15-22&version=NIV