The Wade-Davis Bill
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The 14th amendment requires state governments to give their citizens the same rights that the federal government does. Before the 14th amendment, the state governments had almost unlimited authority over their citizens.
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They Created State Constitutions
The oath is given in the city government offices and pledges to obey the laws and constitution of the United States. Before doing this a certificate is required from the Secretary of State and proof of insurance and bonding is also required.
No, it is not the constitution that taxes citizens, it is the government. The text of the constitution (of which ever country you are from - you did not specify) will however allow the government to tax citizens.