D.could imprison him but could never confine his soul.
He says in the excerpt, "As they could not reach me, they had resolved to punish my body". He shows that the government was not able to change his mind or his opinion about paying taxes, so they had to punish his body by imprisoning him. The excerpt goes on to compare it to children. When they cannot hurt a person emotionally, they go after the person's dog instead. This is also a transcendentalist view because it separates the mind from the body as two different entities.