Q1

Q2 The two tests in exercise of the police power are;

(1) the interest of the public generally, as distinguished from that of a particular class, requires its
exercise; and

(2) the means employed are reasonably necessary for the accomplishment of the purpose and not
unduly oppressive upon individuals. (Lucena Grand Central Terminal, Inc. v. JAC Line, Inc., G.R. No.
148339, February 23, 2005, 452 SCRA 174). Stated differently, the police power legislation must be
firmly grounded on public interest and welfare and a reasonable relation must exist between the
purposes and the means.

Q3 People, Territory, Government and Sovereignty

Q4 Actually in this case, this is a police power. Why? It is true that police power is similar to the power of
eminent domain because both have the general welfare of the people for their object, we need to clarify
the concept of taking in eminent domain as against taking in police power to prevent any claim of police
power when the power actually exercised is eminent domain. When police power is exercised, there is no
just compensation to citizen who loses his private property. When eminent domain is exercised, there
must be just compensation. So in this situation, the government are exercising police power to Jason Kit
because this case is for the safety of people passing to the highway near to his old and weak building.
Q5 The three inherent power of the State are; Taxation Power, Police Power and Eminent Power.
Taxation Power – this is the power of state to enforce proportional contribution from its subject to sustain
itself.
Police Power - is the plenary power vested in the legislature to make, ordain, and establish wholesome
and reasonable laws, statutes and ordinances, not repugnant to the Constitution, for the good and welfare
of the people.
Eminent power – this is the power where the government take the private property of the owner for public
use after paying just compensation.
Among these three power, Taxation is the most important because this is beginning before the
government implementing the other powers.
Q6 It is considered when the government takes the private property of the owner for public use in
exchange of just compensation or paying the fair market of the property. The owner can refuse but he
can’t win or get his property over the government because of the eminent power.

Q7 The Doctrine that serves as the basis of taxation are; The LifeBlood Doctrine, Marshall Doctrine and
Holme’s Doctrine.
The Lifeblood Doctrine – taxes are the lifeblood of the government. Without taxes, government will be
paralyzed for lack of motive power to activate or operate it.
Marshall Doctrine- “The power to tax involves the power to destroy”. Taxation power can be used as an
instrument of police power. It can be used discourage or prohibit undesired activities or occupation. As
such, taxation power carries with it the power to destroy.
Holme’s Doctrine – “Taxation power is not the power to destroy while the court sits”. Taxation power
may be used to build or encourage beneficial activities or industries by the grant of tax incentives.

Q8 False. According to SEC. 253, " Any person who willfully attempts in any manner to evade or
defeat any tax imposed under this Code or the payment thereof shall, in addition to other penalties
provided by law, upon conviction thereof, be fined not less than Thirty thousand pesos but not more
than One hundred thousand pesos and suffer imprisonment of not less than two years but not more
than four years."

Q9 True. All individuals shall be treated exactly the same manner because it's central to our
country's values and the rule of law.

Q10 If the power of taxation is put in unlawful and selfish hands, it might be able wipe out an entire
economy because of the unwise decisions. However, if placed in the right hands, it may bring
prosperity to the economy and make life better for others.

Q11 True. In observing this Constitutional limitation, the Philippines follows the doctrine of use
wherein only properties actually devoted for religious, charitable or educational activities are exempt
from real property tax.

Q12 Marshall and Holme’s Doctrine. In Marshall Doctrine, it states there that “the power to tax involves
the power to destroy”. Yes, the power of taxation without representation is definitely the power to
destroy. The power to tax people is an incredible responsibility that should be reserved for those with
others best interest at heart along with limitations. If one man has power to determine the tax rights of
thousands or even millions, he could destroy the entire community of tax payers.
In the other hand, Holme’s Doctrine, it states “taxation power is not the power to destroy while the court
sits’. This tells us that while the power of taxation is unlimited or comprehensive, it is subject to the
limitations or restrictions of that power.

Q13. Inherent Limitations and Constitutional Limitations.

Q14 Holme’s Doctrine stated that “taxation power is not the power to destroy while the court sits’. This
tells us that while the power of taxation is unlimited or comprehensive, it is subject to the limitations or
restrictions of that power.

Q15 The consequences of an interpretation may be taken into account to fix the meaning of a statutory
provision in case of doubt or ambiguity. Where a literal construction would defeat the obvious intention
of the legislation and produce a wholly unreasonable result, the Court must do some violence to the words
and so achieve that obvious intention and produce a rational construction.
Q16 are not penal in nature because they do no define crime. Their penalty provisions are merely
intended to secure taxpayers’ compliance.
Q17 Jurisprudence means the science of law or is the legal system, or the theory and practice of the law.
Q18 The most strict right or law. In general, when a person receives an advantage, as the grant of a
license, he is bound to conform strictly to the exercise of the rights given him by it, and in case of a
dispute, it will be strictly construed.
Q19 Law
Q20

 Contitution
 Statutes and Presidential Decrees
 Judicial Decisions or case laws
 Executive Orders and Batas Pambansa
 Administrative Issuances
 Local Ordinances
 Tax Treaties and conventions with foreign countries
 Revenue Regulations

Q21 I think its a Yes. Because each of us here has an obligations and one of these are to pay taxes. Even
though it’s illegal, many person still do this to avoid the payment of tax.

Q22 Tax is money owed to the government, usually based on your income, spending or
wealth, which is used to pay for essential services.

Debt is money that is owed between private parties.

Tax means money paid to the government other than for transaction-specific goods and
services, whereas toll means loss or damage incurred through a disaster.

A tax is a compulsory contribution made by a taxpayer. A license fee,

by definition, is a voluntary payment.