From The Life and Death of St. Kilda 33-34 (1988), by Tom Steel:

The St. Kildans never paid income tax because the Inland Revenue did not bother send them forms to fill in, and they never paid rates. …. “If this island,” wrote Macculloch, “is not the Eutopia so long sought, where will it be found? Where is the land which has neither arms, money, law, physic, politics, nor taxes? That land is St. Kilda … Neither Times nor Courier disturbs its judgments … No tax-gather’s bill threatens on a church-door, the game laws reach not gannets … Well may the pampered native of the happy Hirta refuse to change his situation.”

(Hat Tip: Andy Morriss.)