Lawrence Wardell, 273 F. 405, 408 (9th Cir, 1921)

The power of Congress, in the imposition of taxes and providing for the collection thereof in the possessions of the United States, is not restricted by constitutional provision (section 8, article 1), which may limit its general power of taxation as to uniformity and apportionment when legislating for the mainland or United States proper, for it acts in the premises under the authority of clause 2, section 3, article 4, of the Constitution, which clothes Congress with power to make all needful rules and regulations respecting the territory or other property belonging to the United States,  Binns v. United States, 194 U.S. 486, 24 S.Ct. 816, 48 L.Ed. 1087; Downes v. Bidwell, 182 U.S. 244, 21 S.Ct. 770 45 L.Ed. 1088." 

[Lawrence v. Wardell, 273 F. 405, 408  (9th Cir. 1921)