Professional Documents
Culture Documents
your smallest acts. This is the secret of professions in the city and penalizing non-
success. -Swami Sivananda payment of the same. Punsalan, et al paid the
same under protest and filed suit with the
court. Petitioners contend that the ordinance is
POWER OF TAXATION unjust and oppressive and amounts to double
taxation. The lower court upheld the validity of
Pascual vs. Sec of Public Works and
the provision of law authorizing the enactment
Communication
of the ordinance but declared the ordinance
FACTS: In 1953, Republic Act No. 920 was itself illegal and void on the ground that the
passed. This law appropriated P85,000.00 for penalty there in provided for non-payment of
the construction, reconstruction, repair, the tax was not legally authorized. Both parties
extension and improvement Pasig feeder road appealed the courts decision.
terminals. Wenceslao Pascual, then governor Issue: Whether or not Ordinance No 3398
of Rizal, assailed the validity of the law. He constitute double taxation?
claimed that the appropriation was actually Decision: Decision reversed. The Legislature
going to be used for private use for the may select what occupations shall be taxed,
terminals sought to be improved were part of and in the exercise of that discretion it may tax
the Antonio Subdivision. The said Subdivision is all, or it may select for taxation certain classes
owned by Senator Jose Zulueta who was a and leave the others untaxed. Manila offers a
member of the same Senate that passed and more lucrative field for the practice of the
approved the same RA. Pascual claimed that professions, so that it is but fair that the
Zulueta misrepresented in Congress the fact professionals in Manila be made to pay a
that he owns those terminals and that his higher occupation tax than their brethren in the
property would be unlawfully enriched at the provinces. The ordinance imposes the tax upon
expense of the taxpayers if the said RA would every person exercising or pursuing in
be upheld. Pascual then prayed that the the City of Manila naturally any one of the
Secretary of Public Works and Communications occupations named, but does not say that such
be restrained from releasing funds for such person must have his office in Manila. The
purpose. Zulueta, on the other hand, perhaps argument against double taxation may not be
as an afterthought, donated the said property invoked where one tax is imposed by the state
to the City of Pasig. and the other is imposed by the city
We are of the opinion that section 11 of the Villegas vs. Hui Chiong Tsai Pao Ho
Probation Act is unconstitutional and void
FACTS: This case involves an ordinance
because it is also repugnant to the equal-
prohibiting aliens from being employed or
protection clause of our Constitution. Section
engage or participate in any position or
11 of the Probation Act being unconstitutional
occupation or business enumerated therein,
and void for the reasons already stated, the
whether permanent, temporary or casual,
next inquiry is whether or not the entire Act
without first securing an employment permit
should be avoided. It is also contended that the
from the Mayor of Manila and paying the
Probation Act violates the provision of our Bill
permit fee of P50.00. Private respondent Hiu
of Rights which prohibits the denial to any
Chiong Tsai Pao Ho who was employed in
person of the equal protection of the laws. We
Manila, filed a petition to stop the enforcement
conclude that section 11 of Act No. 4221
of such ordinance as well as to declare the
constitutes an improper and unlawful
same null and void. Trial court rendered
delegation of legislative authority to the
judgment in favor of the petitioner, hence this
provincial boards and is, for this reason,
case.
unconstitutional and void.
His petition was joined by Atty. Romeo Igot and ** Philippine Asso. of Service Exporters v
Alfredo Salapantan, Jr. These two however have Drilon 163 SCRA 386 (1988)
different issues. The suits of Igot and
Facts: Petitioner, Phil association of Service
Salapantan are more of a taxpayers suit
Exporters, Inc., is engaged principally in the
assailing the other provisions of BP 52
recruitment of Filipino workers, male and
regarding the term of office of the elected
female of overseas employment. It challenges
officials, the length of the campaign, and the
the constitutional validity of Dept. Order No. 1
provision which bars persons charged for
(1998) of DOLE entitled Guidelines Governing
crimes from running for public office as well as
the Temporary Suspension of Deployment of
the provision that provides that the mere filing
Filipino Domestic and Household Workers. It
of complaints against them after preliminary
claims that such order is a discrimination
investigation would already disqualify them
against males and females. The Order does not
from office.
apply to all Filipino workers but only to
domestic helpers and females with similar
skills, and that it is in violation of the right to
ISSUE: Whether or not Dumlao, Igot, and travel, it also being an invalid exercise of the
Salapantan have a cause of action. lawmaking power. Further, PASEI invokes Sec 3
of Art 13 of the Constitution, providing for
worker participation in policy and decision-
making processes affecting their rights and
HELD: NO. The Supreme Court pointed out the
benefits as may be provided by law. Thereafter
procedural lapses of this case for the latter
the Solicitor General on behalf of DOLE
should have never been merged. Dumlao's
submitting to the validity of the challenged
issue is different from Igot and Salapantan.
guidelines involving the police power of the
They have different issues. Further, this case
State and informed the court that the
does not meet all requisites to be eligible for
respondent have lifted the deployment ban in
judicial review, namely: (1) the existence of an
some states where there exists bilateral
appropriate case; (2) an interest personal and
agreement with the Philippines and existing
substantial by the party raising the
mechanism providing for sufficient safeguards
constitutional question; (3) the plea that the
to ensure the welfare and protection of the
function be exercised at the earliest
Filipino workers.
opportunity; and (4) the necessity that the
constitutional question be passed upon in order
to decide the case.
Issue: Whether or not there has been a valid
In this case, only the 3rd requisite was met. classification in the challenged Department
Order No. 1.
The SC ruled however that the provision
barring persons charged for crimes may not
run for public office and that the filing of
complaints against them after preliminary Held: SC in dismissing the petition ruled that
investigation would already disqualify them there has been valid classification, the Filipino
from office as null and void. female domestics working abroad were in a
class by themselves, because of the special
No violation of equal protection. It is risk to which their class was exposed. There is
subject to rational classification. If the no question that Order No.1 applies only to
groupings are based on reasonable and real female contract workers but it does not thereby
differentiations, one class can be treated and make an undue discrimination between sexes.
regulated differently from the others. Here, It is well settled hat equality before the law
persons over 65 are classified differently from under the constitution does not import a
younger employees to promote emergence of perfect identity of rights among all men and
younger blood. Persons similarly situated are women. It admits of classification, provided
similarly treated. It does not forbid all legal that:
would be a violation of his constitutional right
to equal protection of laws.
1. Such classification rests on substantial
distinctions ISSUE: Whether or not Sec 47, RA 6975
violates equal protection guaranteed by the
2. That they are germane to the purpose of the Constitution.
law