Definition

TAXATION Power of the State to demand enforced contributions for public purposes

Authority exercising the power Purpose

Persons affected

Effect

Only the government or its political subdivisions Enforced contribution is demanded for the support of the government Operates upon a community, a class of individuals or their property Money contributed in the concept of taxes becomes part of public funds

Benefits received

Amount of imposition

Presumed that the taxpayer receives the equivalent of what he contributed in the form of protection from the government, and the enjoyment of living in a civilized society Generally no limit as to amount of tax to be imposed

POLICE POWER Power of the State to enact such laws in relation to persons and property as may promote public health, safety, morals, and the general welfare of the public Only the government and its political subdivisions Use of property is regulated of promoting the general welfare Operates upon a community, a class of individuals or their property No transfer of ownership of the property seized, at most there is restraint on the injurious use of the property Restraint on the exercise of a right Persons affected receive no direct benefit but only as such as may arise from the maintenance of the healthy economic standard of society

EMINENT DOMAIN Power of the State to take private property for public use upon paying to the owner a just compensation to be ascertained according to law May be granted to public service or public utility Property is taken for public use Operates on an individual as the owner of a particular property There is transfer of ownership or a lesser right of the property

Person affected receives just compensation for the property taken from him

Relationship to the Constitution

Subject to certain Constitutional limitations

Amount imposed should not be more than that sufficient to cover the cost of the license and the necessary expenses of regulation Relatively free from Constitutional limitations and is superior to the nonimpairment provisions

No amount imposed, since it is property which is taken

Subject to certain Constitutional limitations