1. The following are constitutional limitations, except?

a. No imprisonment for non-payment of poll tax.

b. Non-impairment of the obligation of contracts.
c. Rule of uniformity and equity in taxation.
d. Exemption from income tax of charitable institutions, cemeteries, churches,
personage or convents appurtenant thereto, as well as all lands, buildings
and improvements actually, directly and exclusively used for religious,
charitable and educational purposes.
2. Which is not an essential characteristic of a tax?
a. It is unlimited as to amount.
b. It is payable in money.
c. It is proportionate in character.
d. It is an enforced contribution.
3. Special assessment is an enforced proportional contribution from owners of land
especially benefited by public improvement. Which one of the following is not
considered as one of its characteristics?
a. It is levied on land.
b. It is based on the government's need of money to support its legitimate
objectives.
c. It is not a personal liability of the persons assessed.
d. It is based solely on the benefit derived by the owners of the land. 4.
Which of the following is a nature of taxation?
a. The power is granted by legislative action.
b. It is essentially an administrative function.
c. It is generally payable in money.
d. Without it the state can continue to exist
5. Which of the following is not a determinant of the place of taxation?
a. Source of the income
b. Citizenship of the taxpayer
c. Residence of the taxpayer
d. Amount of tax to be imposed
6. This is an inherent limitation on the power of taxation?
a. Rule on uniformity and equity in taxation.
b. Due process of law and equal protection of the laws.
c. Non-impairment of the jurisdiction of the Supreme Court in tax cases.
d. Tax must be for the public purpose.
7. This is a constitutional limitation on the power of taxation?
a. Tax laws must be applied within the territorial jurisdiction of the state.
b. Exemption of government agencies and instrumentalities from taxation.
c. No appropriation of public money for religious purposes.
d. Power to tax cannot be delegated to private persons or entities.
B. The following are the nature of taxation, except?
a. A. Inherent in sovereignty
b. B. Essentially legislative in character
c. C. Subject to inherent and constitutional limitation
d. D. Subject to approval by the people.

9. A resident alien is taxable on all income derived from sources: