>If the Constitution said: "people in France owe us taxes" would that be valid and binding?

Yes, because the text would be a grant of power to the US federal government to try and collect taxes from the people of France. Such text says absolutely nothing about the rights or obligations of the people of France.

Likewise the Constitution does not "give rights" to people, except insofar as it prohibits/mandates actions of the Federal and/or State governments.