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TIO VS VIDEOGRAM

Tio is a videogram operator who assailed the constit tionalit! o" #D $%&' entitled (An Act )reating the Videogram Reg lator! *oard+ with ,road powers to reg late and s pervise the videogram ind str!. The #D was also rein"orced ,! #D $%%- which amended the .ational Internal Reven e )ode. The amendment provides that (there shall ,e collected on each processed video/tape cassette0 read! "or pla!,ac10 regardless o" length0 an ann al ta2 o" "ive pesos3 #rovided0 that locall! man "act red or imported ,lan1 video tapes shall ,e s ,4ect to sales ta2.+ The said law was ,ro ght a,o t ,! the need to reg late the sale o" videograms as it has adverse e""ects to the movie ind str!. The proli"eration o" videograms has signi"icantl! lessened the reven e ,eing ac5 ired "rom the movie ind str!0 and that s ch loss ma! ,e recovered i" videograms are to ,e ta2ed. Sec $6 o" the #D imposes a 768 ta2 on the gross receipts pa!a,le to the 9G:s. Tio co ntered0 among others0 that the ta2 imposition provision is a rider and is not germane to the s ,4ect matter o" the #D. ISSUE: ;hether or not the #D em,races onl! one s ,4ect. HELD: The )onstit tional re5 irement that (ever! ,ill shall em,race onl! one s ,4ect which shall ,e e2pressed in the title thereo"+ is s ""icientl! complied with i" the title ,e comprehensive eno gh to incl de the general p rpose which a stat te see1s to achieve. It is not necessar! that the title e2press each and ever! end that the stat te wishes to accomplish. The re5 irement is satis"ied i" all the parts o" the stat te are related0 and are germane to the s ,4ect matter e2pressed in the title0 or as long as the! are not inconsistent with or "oreign to the general s ,4ect and title. An act having a single general s ,4ect0 indicated in the title0 ma! contain an! n m,er o" provisions0 no matter how diverse the! ma! ,e0 so long as the! are not inconsistent with or "oreign to the general s ,4ect0 and ma! ,e considered in " rtherance o" s ch s ,4ect ,! providing "or the method and means o" carr!ing o t the general o,4ect.+ The r le also is that the constit tional re5 irement as to the title o" a ,ill sho ld not ,e so narrowl! constr ed as to cripple or impede the power o" legislation. It sho ld ,e given a practical rather than technical constr ction. In the case at ,ar0 the 5 estioned provision is allied and germane to0 and is reasona,l! necessar! "or the accomplishment o"0 the general o,4ect o" the #D0 which is the reg lation o" the video ind str! thro gh the VR* as e2pressed in its title. The ta2 provision is not inconsistent with0 nor "oreign to that general s ,4ect and title. As a tool "or reg lation it is simpl! one o" the reg lator! and control mechanisms scattered thro gho t the #D. The e2press p rpose o" the #D to incl de ta2ation o" the video ind str! in order to reg late and rationali<e the ncontrolled distri, tion o" videograms is evident "rom #ream,les 2 and = o" the said #D which e2plain the motives o" the lawma1ers in presenting the meas re. The title o" the #D0 which is the creation o" the VR*0 is comprehensive eno gh to incl de the p rposes e2pressed in its #ream,le and reasona,l! covers all its provisions. It is nnecessar! to e2press all those o,4ectives in the title or that the latter ,e an inde2 to the ,od! o" the #D.