DIMAAMPAO NOTES

GENERAL PRINCIPLES
Power of taxation is purely
legislative
Power of taxation is
considered as a principal
attribute of sovereignty
Power to Tax involves the
power to destroy
Scope of the power to tax
Meaning and implication of
Lifeblood Doctrine
Doctrine of Symbiotic
Relationship
Taxation is considered as an
implement of Police Power
Power of Taxation may be
used as an implement of
Power of Eminent Domain