INTRODUCTION TO TAXATION

True or False
F 1. The constitutional exemption of religious, charitable, and non-profit cemeteries, churches, mosques refers to income tax and property tax.
T 2. Collection of taxes in the absence of a law is violative of the constitutional requirement of due process
F 3. Two thirds of all members of congress is required to pass a tax exemption law.
F 4. The government can still collect tax in disregard of a constitutional limitation because taxes are the lifeblood of the government.
T 5. The President can change tariff or imposts without necessity of calling Congress to pass a law for that purpose.
T 6. The power to tax includes the power to exempt.
T 7. The lifeblood doctrine underscores that taxes are indispensable to the existence of the state.
T 8.       The limitation of taxation in the concept of “situs of taxation” is based on territoriality.
F 9. Only those who are able to pay taxes can enjoy the privileges and protection of the government.
F 10. There should be personal benefit enjoyed from the government for one to be required to pay tax.
T 11. In the selection of the object of taxation, the courts have no power to inquire into the wisdom, motive, or necessity of a tax law.
T 12. Police power is more superior that the non-impairment clause of the Constitution.
T 13. Eminent domain can be exercised by private entities.
T 14. An imposition can be both a tax and a regulation.
T 15. The ability to pay theory suggests that some taxpayers may be exempted form tax provided they do not have the ability to pay the same.