From the Oxford Dictionary...

libertarian noun & adjective.  1. An advocate of liberty.  2. A believer in free will (opposite is necessitarian).  adjective, believing in free will.

Liberty consists in the freedom to do everything which injures no one else; hence the exercise of the natural rights of each man has no limits except those which assure to the other members of the society the enjoyment of the same rights. These limits can only be determined by law. (Article 4; Rights of Man, 1789)

1. Before humans had government imposed, the social structure was anarchy.  The only restraint on an individual's liberty was the fear of offending a neighbour.
2. A libertarian society is an anarchic society with consensus laws that apply only such limits to freedom as are necessary to assure to all members of society equal measures of freedom.
3. To arbitrate any disputes arising from differing interpretation of those laws, people need a procedure to arbitrate.   Arbitration requires a community court, a jury, and a clerical function to collect and advise on legislation & keep records.
4. So that judgments might be applied, and the realm defended, enforcers are required.
5. The land (Real property) of the nation is the national asset.  From the maximized rental payments for national assets all taxes are collected. (See libertarian economy)
6. After defense, the balance of the Federal tax on land should be distributed equally to every soul as negative income tax (NIT).
7. NIT could replace all present government transfer payments.  (Such as old age pensions, social security, free education, government health care packages.)

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