Simmons points out nicely that it’s hard to feel grateful to a faceless bureaucracy and have those feelings generate political obligations.
Another point is that in our interventionist society, the legislators are often bought by moneyed interests. The lawmakers run their own feudal fiefs. It is only in this sort of corruption or social de-evolution that gratitude may play a role.
Even if there are political obligations, on whatever ground, people differ as to how much government services are worth to them. Yet the tax system demands payments without discriminating properly. Grotesque taxation principles like “ability to pay” have been invented to loot the populace. However useful, even local taxes must still be condemned as unjust.