NATURE OF THE POWER OF TAXATION

1. Legislative- this power can only be exercised by the law making body
(Congress) not the executive or the judicial branch of the government, except
when delegated by the national legislative body to a local legislative body or
to the executive branch, subject to limitations as may be provided by law;
2. Inherent in sovereignty- the power exists as an incident or attribute of
sovereignty, as it is essential to the existence of every government. The
power can therefore be exercised even without the constitution or any law
expressly conferring such power.

Scope of the Power of Taxation

It is comprehensive, unlimited, supreme and plenary, but subject to constitutional
and inherent limitations