SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 1 Compiled and Encoded by: Kristine Quibod

A. GIVE THE ARTICLE AND SECTION + FILL IN THE BLANKS (Do you know your Constitution?)

Section 5, Article 3 Section 2, Article 2 Section 5, Article 10 Section 4(4), Article 14 Section 29(2) Article 6 Section 28(2) Article 6 Section 5(2b) Article 8 Section 28(4) Article 6

1.) Free exercise of religious worship is superior to taxation. 2.) International comity in taxation. 3.) Taxation power of local government units. 4.) Grants, endowments, donations or contributions to educational institutions used for educational purposes exempted from tax. 5.) No public money appropriated for religious purposes. 6.) Taxation power of the president. 7.) Legality of any tax law, toll or assessment may be passed upon the Supreme Court. 8.) Tax laws to be ratified by 9.) majority of the members of Congress refers to 10.) Granting of tax exemption

Section 28(1) Article 6 Section 24, Article 6

11.) Congress shal evolve a 12.) Progressive system of taxation. 13.) Revenue and tariff bills shall originate in the 14.) House of Representatives but the 15.) Senate may propose or concur with the amendments. 16.) taxes may be subject to presidential veto. 17.) Real property tax exemption on properties are those used for 18.) religious 19. Charitable and 20.) educational purposes. 21.) Tax levied for special purpose treated as special fund. 22.) Revenues and assets of non-stock, non-profit, educational institutions exempted from taxes. 23.) When obligations in a contract is disturbed by operation of a taxing statute the 24.) non-impairment clause is violated.

Section 27(2) Article 6 Section 28(3) Article 6 Section 29(3) Article 6 Section 4(3) Article 14 Section 10 Article 3

Section 11 Article 12 Section 28(1) Article 6

25.) Public utilities 26.) Franchise is subject to amendment, alteration or repeal by congress. 27.) There is 28.) uniformity in taxation when it operates with the same force and effect in every place where the subject is found and there is 29.) equity in taxation when it is based on ability to pay. 30.) The law is so arbitrary that the taking of property is without 31.) Due process. 32.) Non-imprisonment for non payment of 33.) poll tax. 34.) 35.) _______________ is subject to reasonable classification and to be a valid classification must rest on substantial distinction.

Section 1 Article 3 Section 20 Article 3 Section 1, Article 3 B. FILL IN THE BLANKS

Taxation Taxes

1.) It is defined as the power by which the sovereign raises revenue. 2.) They are enforced proportional contribution from persons and property levied by the State.

He conquers who endures. ~Persius 

) Taxes charged upon commodities on their being imported in or exported from a country.) It is levied only on land and based wholly on benefit unlike a tax which is imposed on persons. 12. 23.) The theory that the State demands and receives taxes from its subjects so that it may be able to perform its functions and that citizens be able to live in an organized society. 7.) 15.) The court’s power of taxation is limited only to the 13. 10. it is equally correct to postulate that the power to tax while _________________ this court sits. Special Assessment 20. Administrative Feasibility 19. ~Persius  . 13. License Subsidy Customs duties He conquers who endures.) The theory that the government cannot continue without the means to pay its expenses and that it has the right to compel its citizens to contribute.) Application Interpretation Levying or imposition of tax Collection of tax Fiscal adequacy Theoretical justice 16.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 2 Compiled and Encoded by: Kristine Quibod Life blood 3.) Taxes are important because they are _________ of the government and should be collected without unnecessary hindrance.) The rule that Chief Justice Marshall of the US Supreme Court laid down in the case of McCulloch vs Maryland. property and excises. 5.) An exaction at may be both a tax as well as regulatory fee.) This principle is essential in order to avoid budgetary deficits and so as to minimize foreign and local borrowings. 22.) A legislative grant of money in aid of a private enterprise deemed to promote the public welfare. 9.) A good tax system must be based on taxpayer’s ability to pay. 4.) A person cannot object or resist the payment of taxes solely because no _____ to him can be pointed out as arising from the tax.) Taxation may be used as an implement of _______________ in order to promote general welfare.) _________ of the law. 14.) The purpose of the tax is exclusively within the discretion of the legislature but the ________ may determine whether the purpose is public or not.) Because of the constitutional restraints on the taxing power that violates fundamental rights. 21.) The power to tax is an attribute of ____________. 6. 18.) Taxes are _________ to the taxpayer such that a corporation’s tax delinquency cannot be enforced against its stockholders.) _________ and 14.) This principle requires that taxes should be capable of being effectively enforced. Personal Sovereignty Police Power Theory of necessity Reciprocal benefit principle 8.) The Stages or aspects of taxation. 17. Personal Benefit Court The power to tax Essentially involves the Power to destroy Supreme Court 11.

) 43.) To be exempt above.) This institution is exempted from all taxes and duties as its assets and revenues are used for such purpose. 27. 40. 36.) This limitation is violated when license fees are imposed on the distribution of religious articles which are not for profit by a religious organization. prescribe. Direct Indirect Revenue Progressive Due process ___________ Public purpose Non-delegation of legislative power ________________ International Comity Territorial Jurisdiction Majority of the members of Congress Legislature Non-stock.) 42.) The limitation that taxation is good only in the State’s border. 25. 30.) The scope of exemption of churches and charitable institutions.) these are taxes whereby the rate or amount of tax increases as the amount of the income or earnings to be taxed increases.) Taxes wherein both the incidence as well as the impact of burden falls on the same person. 31.) The taking is based under the authority of a valid law.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 3 Compiled and Encoded by: Kristine Quibod Personal 24. 35. 39.) Also known as capitation or poll taxes of a fixed amount upon persons without regard to the amount of their property or occupation or business they’re engaged. 29. 34.) This limitation is not violated when a priest is employed in the Army and paid wages for his services. ____________________44.) This limitation that tax is purely legislative.) The reason why the Armed Forces of the Philippines is exempted from taxation. and apportion the jurisdiction of courts. 41. 33. 38. non-profit educational institutions Property tax Religious Charitable Educational purpose Prohibition against infringement of religious freedom 32.) It has the power to define. ~Persius  .) These are taxes levied for the general or ordinary purposes of the government.) This is violated when a tax is for a private purpose. Prohibition against the impairment of obligations He conquers who endures.) Taxes that can be shifted or passed on to another. 26. 28. it must be used for what purposes.) The required vote for tax exemption statutes. 37.) The principle that a property of a foreign government cannot be taxed by another State.) The term synonymous to governmental purpose.

) The rule in the application and operation of tax laws. no government will survive.) Known as the canons of a sound tax system 64. Mississippi.) The contrary statement laid by Justice Holmes in the case of Panhandle Oil Co. 62.) Sanction imposed as punishment for violation of law.) The system of imposing taxes on the importation or exportation of articles.) It is levied on land. 63. Retroactive application 67. National 68. Vs. He conquers who endures. Penalty Tariff System Toll Theoretical Justice 59. ~Persius  .) The classification of taxes as to scope and authority imposing them.) Limitations on the power of taxation are classified into 49. not a personal liability but based on benefits. 53. 48.) The taxation theory that without revenue raised from taxation.) 50.) This limitation does not allow that a tax exemption based on a contract and granted by law to be revoked by a later law now taxing said activity.) 55.) The principle that taxes are not subject to set-off or compensation Eminent Domain 57.) Prospective application 66. 60. Special Assessment 58. 46.) This is violated when the classification is not valid and reasonable.) Fiscal Adequacy Theoretical Justice Administrative Feasibility 65.) This rule is not favored unless it is not harsh and oppressive.) A tax system where you have more direct taxes than indirect taxes.) It has the power to review all cases on the legality of a tax. 47.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 4 Compiled and Encoded by: Kristine Quibod and contracts 45.) it is the taking of property for public use upon just payment. Equal protection Supreme Court Constitutional Inherent Progressive System Necessity theory The power to tax does not involve the power to destroy Persons Property Property Rights Taxes are not debt because they are 52. 61. 51.) enforced contribution 56.) It is imposed as a demand of proprietorship.) The taxation theory that the tax be in proportion to the revenue or income one is enjoying under the protection of the state. 54.) These are the objects of taxation.

) When an exaction carries two purposes.) One can refuse to pay a tax out of which he would not enjoy any benefit. collection and payment. 4. 13.) Taxation is not political nor it is criminal.) The classifications of taxes as to persons burdened. 6. 16.) An exemption from taxes does not include exemption from special assessment. hence an exercise of ____________. He conquers who endures. Progressive System 76. 73. 15.) 71. 11.) it is the principle that GOCCs are taxable. TRUE OR FALSE FALSE FALSE FALSE FALSE TRUE FALSE TRUE TRUE FALSE FALSE TRUE FALSE TRUE FALSE FALSE TRUE 1.) Taxation is a delegated power by which the sovereign to raise revenue. 12.) Licenses for regulation are based on police power while licenses for revenue are taxes.) Taxes levied under a tax law before it was repealed may still be collected after the repeal. C.) Direct tax is imposed upon producers like the tax on alcohol products.) A margin fee is a form of currency exchange restriction designed to discourage imports and encourage exports.) Revenue regulations cannot provide for penalties unless authorized by law.) The legislature us subject to judicial limitations in the power to tax. 7. Police power 78.) The three known systems of taxation 75. hence the ex-post facto rule is applicable.) it means that all taxable articles of the same class shall be taxed at the same rate. 10.) Tax laws can be nullified because they will impoverish the tax payers.) It is the process where citizens can now exercise the power of taxation.) A burden or charge may not be both for revenue and for regulation. 8.) Administrative Feasibility is for taxpayers to pay taxes promptly. 9. 2.) The immunity from taxation is revocable unless protected by this constitutional provision. it is null and void. 3.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 5 Compiled and Encoded by: Kristine Quibod Municipal/Local 69.) Capitation tax is imposed on persons. 5.) Local government units have no inherent power of taxation since only the constitution can grant it. assessment. _____________ Uniformity and Equity in taxation Direct ____________ Regressive System 72.) The phases of taxation are levy.) Non-impairment Clause 70. 74. 14. ~Persius  .) Initiative and Referendum 77.

and tax deduction are construed strictly.) Using public streets for religious procession violates article 6. 38. 34. 46.) A tax arises from contracts while penalty arises from law or contracts.) A state can render no protection has no right to levy tax.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 6 Compiled and Encoded by: Kristine Quibod FALSE TRUE FALSE FALSE TRUE FALSE FALSE TRUE FALSE FALSE FALSE FALSE FALSE FALSE TRUE FALSE TRUE FALSE TRUE TRUE TRUE FALSE FALSE TRUE TRUE TRUE TRUE FALSE FALSE 17. 27. uniformity and due process.) Non-imprisonment of debt is a defense one could raise in not paying a tax.) Due process is violated when a tax refund is denied to a tax law judicially declared invalid.) Tax amnesty. 40. 36.) Tax laws must be given a reasonable construction as to consider legislative intent.) Equality and uniformity allows all taxable articles of the same class taxed at different rates. ~Persius  . 30.) Retroactive in operation is allowed if there is legislative intent. 33. 39.) Property tax exemption in the constitution is limited to educational and religious purposes. non-compliance therein is not fatal being a directory provision. 23. 42.) Government agencies exercising sovereign functions are exempted from taxation. 28.) The concept of power to destroy and double taxation are not judicially allowed.) Providing health care to the poor is not a public purpose as the benefits are to the individuals. 45. Section 29(2) of the Constitution.) Revenue officers are to make an assessment within 3 years.) A Progressive system of taxation and the local government’s power to tax are self executor constitutional provisions.) The equal treatment of those belonging to different classes does not violate the equal protection clause.) Tax levied for the coconut industry is not a private purpose.) Filing of tax returns is mandatory and tax payer’s representative filing the tax return invalidates the filing.) Due process is violated when a tax is levied for the benefit of the sugar industry. 19. TRUE He conquers who endures. tax exemption. 32. 26.) Only the constitution can grant taxing powers to local government units. 21.) Tax exemption cannot be granted on the basis of equity. 37. 29.) Violations of the inherent limitations on the power to tax are also unconstitutional.) A tax increasing the burden of one party in a contract impairs the obligation of contracts.) The situs of taxation is the purpose of taxation.) Tax exemption is irrevocable while a tax on franchise is revocable. 25. 41. 20. 31. 44.) Taxation is exercise with caution to minimize injury to the proprietary rights of a tax payer. 35. tax exclusion.) Tax exemption is granted to diminish the burdens of multiple taxation. 43. 18. 24.) Equitable taxation is an embodiment of equality. 22.) Congress has the power to determine the agencies in charge of the enforcement of tax laws.) The courts will determine if a tax is for a public purpose.

) Only those who actually pays taxes can enjoy protection. 74.)Taxation by local governments may be granted by legislation. 61.) Being an enforced contribution. 59. revocation or repeal of rules and regulations. 51. 55. FALSE TRUE TRUE FALSE TRUE FALSE FALSE FALSE TRUE TRUE FALSE TRUE FALSE FALSE TRUE FALSE TRUE FALSE TRUE FALSE TRUE FALSE FALSE FALSE TRUE TRUE TRUE FALSE He conquers who endures.) Theoretical justice means that taxes should be for a public purpose. 67. those who have previously paid can claim for refund of such payments.) Taxation is delegated by the sovereign to the legislature. 50.) A license fee may be raised to a level of destruction in cases of non-useful ventures. 54. 58. rulings or circulars cannot be given retroactive application even they are prejudicial to the tax payer. 60.) Non-payment of taxes makes the business illegal.) A toll is imposed based on the cost of construction and maintenance.) Tax exemption granted to a corporation may apply to its stockholders.) A tax law is not prospective when retroactivity is the legislative intent. 72.) Motor vehicle registration fees are regulatory fees. 65. 73. 57. 70.) Direct double taxation is illegal but not indirect double taxation.) Fiscal Adequacy is the ability for taxes to expand and contract to the needs of government.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 7 Compiled and Encoded by: Kristine Quibod FALSE TRUE 47.) The taxpayer who shouldered the burden of indirect tax cannot claim a refund of the tax erroneously shifted to him.) Tax opinions and rulings rendered by BIR need not be published as they are not laws.) If the primary objective in imposing the levy is to regulate.) Uniformity in taxation can be achieved by imposing the same amount of tax on all taxpayers.) Taking advantage of tax exemptions is illegal. 66. 76.) Amendment. 64.) The government is bound to give specific service or commodity to one who pays taxes.) Courts cannot control the motive of the legislature on the expediency of a levy/tax. 69. 52.) Tax credit and tax exemption may be used to seek relief from double taxation.) Tax amnesty is a condonation of tax liability.) Excise tax is imposed upon an enjoyment of a privilege.) Tax refunds granted cannot be subject of compensation or set-off with a tax deficiency. taxes cannot be refunded. 71.) An inherent power requires no constitutional or statutory authority. 63. 75. 56. 68. 53.) A classification statute requires strict construction.) The designation of a fee as a license or tax is determined by the legislature.) In case of remission of taxes. 49. it is not tax. ~Persius  . 48. 62.) Taxation prevails over eminent domain and police power in relation to the non-impairment clause.

101. 106. 81.) Public money cannot be appropriated for religion as freedom of religion is superior to taxation.) Tax exemption is granted to lessen the burdens of the inhabitants of the state. 104. 89. 102.) Incidental benefits that may redound to private parties will not invalidate a tax.) Public purpose is not anymore determined by the legislature being inherent in the taxing power. 95. equal protection.) Exemption from taxes on non-stock.) If the tax is oppressive or unjust. non-profit educational institutions cover only direct taxes.) Taxation is a method of arbitrary exaction.) Tax exemption do not require the rules on equal protection.) Operating a public transport system like the LRT/MRT by GOCCs is exempted from taxation. 84.) Taxes are asserted before the repeal of the law may still be collected unless the repeal is made retroactive.) Tax exemption granted on the principal purpose may include those incidental to the purpose. 79.) A treaty granting tax relief on reciprocity requires congressional ratification. 105.) Exemption from a tax is allowed so long as it is reasonable and not arbitrary.) Territorial jurisdiction allows taxes to be imposed on those living outside the territory. 78. 98. 86. 87. 92. 82. uniformity and equality in taxation are mandatory and self-executory which does not require legislation.) Revenue regulations can increase or decrease the requirements of the tax law.) Tax exemption revoked by a later law does not violate the non-impairment clause. 103.) The power of taxation cannot be delegated unless permitted by the constitution. 88.)Due process is violated when an income tax is imposed on foreign income of resident Filipinos. 96.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 8 Compiled and Encoded by: Kristine Quibod TRUE FALSE FALSE TRUE TRUE TRUE FALSE FALSE TRUE FALSE FALSE TRUE TRUE FALSE FALSE TRUE TRUE FALSE TRUE FALSE FALSE FALSE FALSE TRUE FALSE FALSE TRUE TRUE FALSE FALSE 77.) Inequality which results in the singling out one particular class for taxation or exemption is valid.) A person subject to territorial and personal jurisdiction is subject to multiple situs. He conquers who endures.) Tax exemption granted by the constitution is revocable. tax laws are liberally construed in favor of the tax payer. it may be questioned on constitutional grounds.) Equal protection and uniformity of taxation does not prohibit discrimination or class legislation. 94.) The rule of strict construction against exemption does not make exemption inherent in the power to tax.) Congress has no power to impose additional limitations on the power to tax. 85. 90. 97. 91.) Due process.) Directory provisions of tax laws are intended for the security of the tax payers where compliance is required. 99. 100. 93. 83.) Tax laws have no extra-territorial operation unless the state exercises personal jurisdiction.) Paying the tax through the banking system is mandatory.) The test of the property tax exemption in the constitution is the ownership of the property. ~Persius  . 80.) When there is doubt.

126. 127. assessment. vis-à-vis the needs of government.) Relinquishment of tax powers is strictly construed. the charge is not a tax. or exercise of a right. 118.) Direct tax Is imposed upon the person who shoulders the burden of the tax. 111. 130. 114. 119.) The designation by municipal authorities does not decide whether a fee is a license or a tax.) The power to tax may include regulation but the power to license does not include the power to tax. FALSE FALSE TRUE TRUE TRUE TRUE FALSE FALSE TRUE TRUE FALSE FALSE FALSE TRUE TRUE TRUE TRUE TRUE TRUE He conquers who endures. enjoyment of a privilege. 109.) The government is not bound to give specific service or commodity to a tax payer. before a competent tribunal is still as long as it is for a public purpose. 125.) Theoretical justice means sufficiency of revenues.) Taxation is superior to eminent domain and police power in relation to the non-impairment clause. 124.) The senate cannot enact a revenue measure if no such bill exists in the House of Representatives.) Excise taxes are imposed upon the person who shoulders the burden of the tax.) Capitation Tax is imposed on the performance of an act. 128. just. purpose.) Taxation is inherent in sovereignty. amount or rate and basis of the tax collection and its situs. 117. legislative in character. 120.) A tax law denying the taxpayer a fair opportunity to question the legality of any tax.) If the primary objective of the legislature in imposing the levy is to regulate. other than providing him with the privilege of living in an organized and better society with laws and safeguards to protect. 121. simple and certain.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 9 Compiled and Encoded by: Kristine Quibod TRUE FALSE TRUE TRUE TRUE FALSE 107.) The courts cannot question the motive of the legislature or the expediency or advisability of the levy. 122.) Tax laws can be nullified simply because it will impoverish or bring about the insolvency of the taxpayer. 116.) A citizen of country residing in another sovereign and earning there cannot be taxable by the country of which he is a citizen.) A regulatory measure may have a revenue purpose.) Liability for the tax is different from the burden of tax. 112.) The constitution gave local governments general powers to raise its own revenue and levy taxes subject to limitations. 113. the determining factor is the main or principal purpose. 131.) Tax laws remain effective even when the government is toppled with a military group.) Police power is the authority of the police force to apprehend and arrest criminals. subject to limitations but local governments do not have the inherent power to tax. impost. 123. which should neither be excessive nor deficient. ~Persius  . the mode or kind of tax. The determining factors are the purpose and effect of the imposition.) When an exaction carries two purposes.) The legislative has the freedom to determine the subject/objects of taxation. uniform and effective enforcement. 115. 108) Government shall be stopped from collecting taxes if the revenues will just go to corruption. It must be clear. 110.) Fiscal adequacy means that tax laws must be capable of convenient. etc. 129.

) If the tax is oppressive or unjust. 149. such assessment is not a tax. 146. and due process. 148. 137. 136. uniformity.) Equal protection and uniformity does not prohibit discrimination or class legislation. so an exemption from taxes does not include exemption from special assessment. 142. the only remedy is the ballot box and the election of new representatives or may be questioned on constitutional grounds.) Due process is violated when the tax assessed and collected under a law already judicially declared invalid. 141.) Government agencies exercising sovereign powers are exempted from taxation unless otherwise provided by law. ~Persius  .) While the power to tax carries with it the power to levy a special assessment. 133.) Exemption from taxes of non-stock. congress may still impose additional limitations on the power to tax. 138.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 10 Compiled and Encoded by: Kristine Quibod TRUE 132. 150.) Equitable taxation is the embodiment of all the requirements of equality.) A tax may be raised to a level that is intended to curtail almost to the level of destruction in cases of taxation of non-useful ventures.) GOCCs performing proprietary functions are taxable unless their charter or the law creating them declares them to be exempt.) Initially public purpose is determined by the legislature deliberating on whether to levy a certain tax or not.) Notwithstanding the constitutional and inherent limitations. they have now the inherent power to tax. TRUE TRUE TRUE TRUE TRUE TRUE FALSE TRUE FALSE TRUE FALSE TRUE TRUE FALSE TRUE FALSE TRUE TRUE FALSE TRUE TRUE TRUE He conquers who endures. 135. non-profit educational institutions is no longer limited to property taxes.) A tax is imposed based on the needs of government while a toll is imposed based on the cost of construction and maintenance. 140. 154.) Violations of inherent limitations may be considered as violations of the constitutional limitations.) The power of taxation cannot be delegated unless done or permitted by the people thru their constitution. 151. 144.) It is within the legislative power to determine the administrative agencies to be given charge of the enforcement of tax laws and fix the procedures that may be followed.) Due process is violated when the tax is imposed beyond the jurisdiction of the taxing authority. 139. 147.) Incidental benefits that may redound to private parties will invalidate a tax law for lack of public purpose should be exclusively public. 134.) Territorial jurisdiction refers to the authority of the Philippine government to impose taxes upon Filipinos even though they are living outside the Philippine Territory. 153. 152.) The purpose is public when the benefits redound to those who will enjoy them as members of the public and not as individuals.) Since local governments are now granted by the constitution to raise their own sources of revenue.) The power to tax must be exercised with caution to minimize injury to the proprietary rights of a taxpayer. 145.) No taxes can be levied to raise funds to be used for religious purposes nor can taxes already collected be appropriated for said purpose. because they are still entitled to protection. 143.) The majority required to ratify tax exemption law is the majority of the quorum or those of who are present or of those who voted for or against the bill.

168. ~Persius  . 157. What both prohibit is “discrimination” or “undue preferences” 162.) A charitable institution that admits pay patients whose income from payments are devoted to the improvements of its charity wards.) The notion that taxation is an arbitrary method of exaction by those in the seat of power is erroneous.) When a tax provides no remedies for the taxpayers to question the acts of administrative bodies enforcing the law.SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 11 Compiled and Encoded by: Kristine Quibod TRUE TRUE TRUE FALSE FALSE 155. 160. FALSE FALSE TRUE FALSE FALSE He conquers who endures. for such personnel are held to be exempt from property tax.) The due process clause may be invoked where a taxing statute is so arbitrary that it finds no support in the constitution.) If the primary objective of the legislative in imposing a levy is to regulate. so long as the principal and controlling purpose is public mere incidental benefits that may redound to private parties will not invalidate the law. which is almost 2/3 of its bed capacity and its “out of charity” patients who come only for consultation is exempt from property tax. superintendents and other members of the hospital staff and recreational facilities.) The sugar adjustment act enacted for the promotion of the industry.) Appropriating public money for constructions. 165. resident doctors. properties of a school for training nurses and the nurses home. 158.) The senate can enact a revenue measure.) The use of public streets for religious processions.) In the case of exempt hospitals. repairs and extension of a subdivision road within a subdivision owned by a private individual is valid appropriation being a public purpose for the benefit of the subdivision owners. 169. 161. 156. 167.) A tax law need not be exclusively public. or by a religious group to gather to express their views on public issues or to petition for redress of grievances. TRUE TRUE TRUE TRUE  In the following instances.) To evolve a progressive system of taxation and the local government’s power to tax are not self-executing. the charge is still a tax as long as there is an incidental revenue produced.) Rent paid by the government on a portion of a church or other properties owned by a sectarian organization to be used for school or other public purposes.) The printing of the International. 170.) The equal protection clause requires “the same treatment” while uniformity emphasizes “same rate” applied to a subject matter of the same class.) A regulatory measure can have a revenue purpose. FALSE FALSE 164. 166. to increase the efficiency of sugar production and improve the living and working conditions in the sugar mills and sugar plantations is not for public purpose since it will benefit only the sugar industry not the entire economy. Eucharistic congress stamps where public money is spent and which resulted a propaganda for the Roman catholic Church. housing facilities for interns. 163. the tax payer cannot resort to the courts because of the nature of taxes as enforced and obligatory contributions. there is a violation on the prohibition against the use of public money or property for religious purpose. 159.