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Allegiance is formed from "liege," from Old French liege, "liege, free", of Germanic origin.
All friendly resident aliens incurred all the obligations of subjects (The Angelique (1801) 3 Ch Rob App 7).
An alien, coming into a colony also became, temporarily a subject of the Crown, and acquired rights both within and beyond the colony, and these latter rights could not be affected by the laws of that colony (Routledge v Low (1868) LR 3 HL 100; 37 LJ Ch 454; 18 LT 874; 16 WR 1081, HL; Reid v Maxwell (1886) 2 TLR 790; Falcon v Famous Players Film Co  2 KB 474).
A resident alien owed allegiance even when the protection of the Crown was withdrawn owing to the occupation of an enemy, because the absence of the Crown's protection was temporary and involuntary (de Jager v Attorney-Geneneral of Natal  AC 326).
This refusal to accept any renunciation of allegiance to the Crown led to conflict with the United States over impressment, which led to further conflicts during the War of 1812, when thirteen Irish American prisoners of war were executed as traitors after the Battle of Queenston Heights; Winfield Scott urged American reprisal, but none was carried out.
Allegiance is the tie which binds the subject to the Sovereign in return for that protection which the Sovereign affords the subject.
Legal allegiance was due when an alien took an oath of allegiance required for a particular office under the Crown.