Income derives from property.

I think of it this way: the tree isn't taxed, but the fruits (fructus) from the tree are taxed.

In the real world, the tree is affixed to the land. The land is under radical title tenured by the conqueror with an inferior and incidental title given to the subject.

Income is fructus. A civil fruit. In comparison are natural fruits such as livestock and slaves.
Fructuses are a commodity. A replenishable commodity.
Government claims usufruct in the fruits of one's labor.
Government is the usufructuary.

Usufruct is a servitude (Roman Civil Law) or right in another's property (ius en re aliena).

From the Common Law perspective, taxes are a chose in action. Once paid, it becomes a chose in possession (of the king).

A chose in action can also be known as an account (Am. Jur.).

We could push this as far as saying that this fructus goes into trust or a trust pool.

I still say taxes have their roots in conquest ....
The rights of the conqueror covered with a veneer of civility.