Apostolic prefect of M.

t province vs treasurer of Baguio

Facts:
In 1937 ordinance 137 was passed; it was entitled, special assessment list. The ordinance’s main
purpose was to assess the property owner’s property. It was in this manner that apostolic prefect
a religious corporation was obliged to give an amount of 1019. 37 pesos. Which will be used for
purposes on the construction of drainage and sewage system.

Petitioner’s further contend that they are exempt from paying taxes pursuant to Article 14 (3),
Title VI, of the Constitution of the Philippines. is read as follows:

(3) Cemeteries, churches, parishes and convents attached thereto, and all land, buildings and
improvements used exclusively for religious, charitable or educational purposes, shall be exempt
from taxation.

Issue: whether apostolic prefect of Mt province is exempt from paying the said amount.

Held: No. There is a distinction between assessment and tax. The imposition of a charge on all
property, real and personal, in a prescribed area, is a tax and not an assessment, although the
purpose is to make a local improvement on a street or highway. The charge imposed only on
property owners is a special assessment rather than a tax notwithstanding the statute calls it a tax.

NOTE: IN THIS CASE THE MONEY COLLECTED FROM THE APOSTOLIC PREFECT OF
M.T PROVINCE WAS NOT TAX IT WAS SIMPLY A CONTRIBUTION IN ITS SAID
COMMUNITY FOR THE IMPROVEMENT OF THEIR DRAINAGE SYSTEM. IT IS
MONEY COLLECTED TO PROPERTY OWNERS THEMSELVES NOT IN THE
CORPORATION.