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raise revenue
Section 8. Action upon commissioner’s report
- Court may accept the report and render judgment in
accordance therewith or recommit the same to the Amount is limited to: (a)
commissioners for further report of facts, or it may set cost of permit and (b)
aside the report and appoint new commissioners reasonable police
regulation
<POWER OF TAXATION> Exception: When the Rate or amount to
What is Taxation? license fee is imposed on a be collected is
- Taxation is the power inherent in sovereignty to raise non- useful/beneficial unlimited,
revenue to defray the necessary expenses of occupation, such as the provided not
government, that is, for any public purpose. practice of hygienic and confiscatory
What are Taxes? aesthetic massage, the fee
Limitation
used validly as an implement of the police power in be revoked when public property
discouraging and in effect, ultimately prohibiting certain interest so requires
things or enterprises inimical to the public welfare. X x
x But where the power to tax is used solely for the
Effect of
Compensation
exclusively for religious purposes altruistic feeling n (Full and public
- Donee’s gift tax: the assessment was not on the that one has fair improvement
properties themselves but an excise upon the use contributed to equivalent of s instituted
made of the properties, upon the exercise of the public good) the property by the State
privilege of receiving the properties taken) because of
- The phrase “exempt from taxation” should not be these taxes)
interpreted to mean exemption from all kinds of taxes Use taxing
Abra Valley College vs. Aquino power as in
- Exemption extends to uses which are incidental to the implement
main purposes for the
- The exemption in favor of property used exclusively for
Use of Property
Appropriated attainment of
charitable or educational purposes is not limited to Not appropriated
for public a legitimate
property actually indispensable therefor but extends to for public use
use police
facilities incidental to and reasonably necessary for the objective – to
accomplishment of said purposes regulate a
- The test of exemption from taxation is the USE of the business or
property trade
Property
<REQUISITES FOR VALID EXERCISE> taken for Earn
Promote general
Objective
POLICE POWER public use; it revenue for
welfare of the
Tests for Validity of Exercise of Police Power is not the
people
(1) Lawful Subject: Interest of the general public (as necessarily government
distinguished from a particular class required noxious
exercise). This means that the activity or property
Coverage
Requisites: (PPCDJ)
Primary
or things belonging to the same class shall be taxed at the same when right is
rate) and (b) equitable (taxes should be apportioned among the conferred by
people according to their ability to pay) law
Progressive system of taxation: The rate increases as the tax
base increases, with social justice as basis. (Taxation here is an Self-preservation
instrument for a more equitable distribution of wealth.) Lifeblood
and self-
Basis