Which statements below expresses the lifeblood theory?

a. The assessed taxes must be enforced by the government.

b. The underlying basis of taxation is government necessity, for without taxation, a government can’t exist nor
endure.
c. Taxation is an arbitrary method of extraction by those who are in seat of power.
d. The power of taxation is an inherent power for the sovereign to impose burdens upon subjects and objects
within its jurisdiction for the purpose of raising revenues.
7. After having been informed that most of the massage parlors in the city are being used as fronts for
prostitution, the Sangguniang Panlalawigan of Manila passed a tax ordinance subjecting massage parlors within its
jurisdiction to such “onerous taxes” that leave them no other alternative but to stop operating. The passage of the
ordinance is a valid exercise of
a. Taxation
b. Police power
c. Eminent domain
d. Police power and power of taxation