SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 1 Compiled and Encoded by: Kristine Quibod

A. GIVE THE ARTICLE AND SECTION + FILL IN THE BLANKS (Do you know your Constitution?)

Section 5, Article 3 Section 2, Article 2 Section 5, Article 10 Section 4(4), Article 14 Section 29(2) Article 6 Section 28(2) Article 6 Section 5(2b) Article 8 Section 28(4) Article 6

1.) Free exercise of religious worship is superior to taxation. 2.) International comity in taxation. 3.) Taxation power of local government units. 4.) Grants, endowments, donations or contributions to educational institutions used for educational purposes exempted from tax. 5.) No public money appropriated for religious purposes. 6.) Taxation power of the president. 7.) Legality of any tax law, toll or assessment may be passed upon the Supreme Court. 8.) Tax laws to be ratified by 9.) majority of the members of Congress refers to 10.) Granting of tax exemption

Section 28(1) Article 6 Section 24, Article 6

11.) Congress shal evolve a 12.) Progressive system of taxation. 13.) Revenue and tariff bills shall originate in the 14.) House of Representatives but the 15.) Senate may propose or concur with the amendments. 16.) taxes may be subject to presidential veto. 17.) Real property tax exemption on properties are those used for 18.) religious 19. Charitable and 20.) educational purposes. 21.) Tax levied for special purpose treated as special fund. 22.) Revenues and assets of non-stock, non-profit, educational institutions exempted from taxes. 23.) When obligations in a contract is disturbed by operation of a taxing statute the 24.) non-impairment clause is violated.

Section 27(2) Article 6 Section 28(3) Article 6 Section 29(3) Article 6 Section 4(3) Article 14 Section 10 Article 3

Section 11 Article 12 Section 28(1) Article 6

25.) Public utilities 26.) Franchise is subject to amendment, alteration or repeal by congress. 27.) There is 28.) uniformity in taxation when it operates with the same force and effect in every place where the subject is found and there is 29.) equity in taxation when it is based on ability to pay. 30.) The law is so arbitrary that the taking of property is without 31.) Due process. 32.) Non-imprisonment for non payment of 33.) poll tax. 34.) 35.) _______________ is subject to reasonable classification and to be a valid classification must rest on substantial distinction.

Section 1 Article 3 Section 20 Article 3 Section 1, Article 3 B. FILL IN THE BLANKS

Taxation Taxes

1.) It is defined as the power by which the sovereign raises revenue. 2.) They are enforced proportional contribution from persons and property levied by the State.

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 2 Compiled and Encoded by: Kristine Quibod
Life blood 3.) Taxes are important because they are _________ of the government and should be collected without unnecessary hindrance. 4.) Taxes are _________ to the taxpayer such that a corporations tax delinquency cannot be enforced against its stockholders. 5.) The power to tax is an attribute of ____________. 6.) Taxation may be used as an implement of _______________ in order to promote general welfare. 7.) The theory that the government cannot continue without the means to pay its expenses and that it has the right to compel its citizens to contribute.

Personal Sovereignty Police Power Theory of necessity

Reciprocal benefit principle 8.) The theory that the State demands and receives taxes from its subjects so that it may be able to perform its functions and that citizens be able to live in an organized society. 9.) A person cannot object or resist the payment of taxes solely because no _____ to him can be pointed out as arising from the tax. 10.) The purpose of the tax is exclusively within the discretion of the legislature but the ________ may determine whether the purpose is public or not.

Personal Benefit Court

The power to tax Essentially involves the Power to destroy Supreme Court 11.) The rule that Chief Justice Marshall of the US Supreme Court laid down in the case of McCulloch vs Maryland. 12.) Because of the constitutional restraints on the taxing power that violates fundamental rights, it is equally correct to postulate that the power to tax while _________________ this court sits. 13.) The courts power of taxation is limited only to the 13.) _________ and 14.) _________ of the law. 14.)

Application Interpretation Levying or imposition of tax Collection of tax Fiscal adequacy Theoretical justice 16.)

15.) The Stages or aspects of taxation.

17.) This principle is essential in order to avoid budgetary deficits and so as to minimize foreign and local borrowings. 18.) A good tax system must be based on taxpayers ability to pay.

Administrative Feasibility 19.) This principle requires that taxes should be capable of being effectively enforced. Special Assessment 20.) It is levied only on land and based wholly on benefit unlike a tax which is imposed on persons, property and excises. 21.) An exaction at may be both a tax as well as regulatory fee. 22.) A legislative grant of money in aid of a private enterprise deemed to promote the public welfare. 23.) Taxes charged upon commodities on their being imported in or exported from a country.

License Subsidy Customs duties

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 3 Compiled and Encoded by: Kristine Quibod
Personal 24.) Also known as capitation or poll taxes of a fixed amount upon persons without regard to the amount of their property or occupation or business theyre engaged. 25.) Taxes wherein both the incidence as well as the impact of burden falls on the same person. 26.) Taxes that can be shifted or passed on to another. 27.) These are taxes levied for the general or ordinary purposes of the government. 28.) these are taxes whereby the rate or amount of tax increases as the amount of the income or earnings to be taxed increases. 29.) This is violated when a tax is for a private purpose. 30.) The taking is based under the authority of a valid law. 31.) The term synonymous to governmental purpose.

Direct Indirect Revenue Progressive Due process ___________ Public purpose Non-delegation of legislative power ________________ International Comity Territorial Jurisdiction Majority of the members of Congress Legislature Non-stock, non-profit educational institutions Property tax Religious Charitable Educational purpose Prohibition against infringement of religious freedom

32.) This limitation that tax is purely legislative. 33.) The reason why the Armed Forces of the Philippines is exempted from taxation. 34.) The principle that a property of a foreign government cannot be taxed by another State. 35.) The limitation that taxation is good only in the States border.

36.) The required vote for tax exemption statutes. 37.) It has the power to define, prescribe, and apportion the jurisdiction of courts.

38.) This institution is exempted from all taxes and duties as its assets and revenues are used for such purpose. 39.) The scope of exemption of churches and charitable institutions. 40.) To be exempt above, it must be used for what purposes. 41.) 42.)

43.) This limitation is not violated when a priest is employed in the Army and paid wages for his services.

____________________44.) This limitation is violated when license fees are imposed on the distribution of religious articles which are not for profit by a religious organization. Prohibition against the impairment of obligations

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 4 Compiled and Encoded by: Kristine Quibod
and contracts 45.) This limitation does not allow that a tax exemption based on a contract and granted by law to be revoked by a later law now taxing said activity. 46.) This is violated when the classification is not valid and reasonable. 47.) It has the power to review all cases on the legality of a tax. 48.) Limitations on the power of taxation are classified into 49.) 50.) A tax system where you have more direct taxes than indirect taxes. 51.) The taxation theory that without revenue raised from taxation, no government will survive.

Equal protection Supreme Court Constitutional Inherent Progressive System Necessity theory The power to tax does not involve the power to destroy Persons Property Property Rights Taxes are not debt because they are

52.) The contrary statement laid by Justice Holmes in the case of Panhandle Oil Co. Vs. Mississippi. 53.) These are the objects of taxation. 54.) 55.)

enforced contribution 56.) The principle that taxes are not subject to set-off or compensation Eminent Domain 57.) it is the taking of property for public use upon just payment.

Special Assessment 58.) It is levied on land, not a personal liability but based on benefits. Penalty Tariff System Toll Theoretical Justice 59.) Sanction imposed as punishment for violation of law. 60.) The system of imposing taxes on the importation or exportation of articles. 61.) It is imposed as a demand of proprietorship. 62.) The taxation theory that the tax be in proportion to the revenue or income one is enjoying under the protection of the state. 63.) Known as the canons of a sound tax system 64.)

Fiscal Adequacy Theoretical Justice Administrative Feasibility

65.)

Prospective application 66.) The rule in the application and operation of tax laws. Retroactive application 67.) This rule is not favored unless it is not harsh and oppressive. National 68.) The classification of taxes as to scope and authority imposing them.

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 5 Compiled and Encoded by: Kristine Quibod
Municipal/Local 69.)

Non-impairment Clause 70.) The immunity from taxation is revocable unless protected by this constitutional provision. _____________ Uniformity and Equity in taxation Direct ____________ Regressive System 72.) it means that all taxable articles of the same class shall be taxed at the same rate. 73.) The classifications of taxes as to persons burdened. 74.) The three known systems of taxation 75.) 71.) it is the principle that GOCCs are taxable.

Progressive System 76.) Initiative and Referendum 77.) It is the process where citizens can now exercise the power of taxation. Police power 78.) A margin fee is a form of currency exchange restriction designed to discourage imports and encourage exports, hence an exercise of ____________.

C.

TRUE OR FALSE

FALSE FALSE FALSE FALSE TRUE FALSE TRUE TRUE FALSE FALSE TRUE FALSE TRUE FALSE FALSE TRUE

1.) Taxation is a delegated power by which the sovereign to raise revenue. 2.) Local government units have no inherent power of taxation since only the constitution can grant it. 3.) Taxation is not political nor it is criminal, hence the ex-post facto rule is applicable. 4.) One can refuse to pay a tax out of which he would not enjoy any benefit. 5.) The phases of taxation are levy, assessment, collection and payment. 6.) Administrative Feasibility is for taxpayers to pay taxes promptly. 7.) Revenue regulations cannot provide for penalties unless authorized by law. 8.) Taxes levied under a tax law before it was repealed may still be collected after the repeal. 9.) The legislature us subject to judicial limitations in the power to tax. 10.) Tax laws can be nullified because they will impoverish the tax payers. 11.) Capitation tax is imposed on persons. 12.) Direct tax is imposed upon producers like the tax on alcohol products. 13.) Licenses for regulation are based on police power while licenses for revenue are taxes. 14.) A burden or charge may not be both for revenue and for regulation. 15.) When an exaction carries two purposes, it is null and void. 16.) An exemption from taxes does not include exemption from special assessment.

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 6 Compiled and Encoded by: Kristine Quibod
FALSE TRUE FALSE FALSE TRUE FALSE FALSE TRUE FALSE FALSE FALSE FALSE FALSE FALSE TRUE FALSE TRUE FALSE TRUE TRUE TRUE FALSE FALSE TRUE TRUE TRUE TRUE FALSE FALSE 17.) A tax arises from contracts while penalty arises from law or contracts. 18.) Taxation is exercise with caution to minimize injury to the proprietary rights of a tax payer. 19.) The concept of power to destroy and double taxation are not judicially allowed. 20.) Due process is violated when a tax is levied for the benefit of the sugar industry. 21.) Due process is violated when a tax refund is denied to a tax law judicially declared invalid. 22.) The equal treatment of those belonging to different classes does not violate the equal protection clause. 23.) Equality and uniformity allows all taxable articles of the same class taxed at different rates. 24.) Equitable taxation is an embodiment of equality, uniformity and due process. 25.) A tax increasing the burden of one party in a contract impairs the obligation of contracts. 26.) Property tax exemption in the constitution is limited to educational and religious purposes. 27.) Using public streets for religious procession violates article 6, Section 29(2) of the Constitution. 28.) Non-imprisonment of debt is a defense one could raise in not paying a tax. 29.) Providing health care to the poor is not a public purpose as the benefits are to the individuals. 30.) The courts will determine if a tax is for a public purpose. 31.) Tax levied for the coconut industry is not a private purpose. 32.) Only the constitution can grant taxing powers to local government units. 33.) Congress has the power to determine the agencies in charge of the enforcement of tax laws. 34.) The situs of taxation is the purpose of taxation. 35.) A state can render no protection has no right to levy tax. 36.) Government agencies exercising sovereign functions are exempted from taxation. 37.) Violations of the inherent limitations on the power to tax are also unconstitutional. 38.) A Progressive system of taxation and the local governments power to tax are self executor constitutional provisions. 39.) Tax exemption is irrevocable while a tax on franchise is revocable. 40.) Tax exemption cannot be granted on the basis of equity. 41.) Tax exemption is granted to diminish the burdens of multiple taxation. 42.) Tax amnesty, tax exemption, tax exclusion, and tax deduction are construed strictly. 43.) Tax laws must be given a reasonable construction as to consider legislative intent. 44.) Filing of tax returns is mandatory and tax payers representative filing the tax return invalidates the filing. 45.) Revenue officers are to make an assessment within 3 years, non-compliance therein is not fatal being a directory provision. 46.) Retroactive in operation is allowed if there is legislative intent.

TRUE

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 7 Compiled and Encoded by: Kristine Quibod
FALSE TRUE 47.) In case of remission of taxes, those who have previously paid can claim for refund of such payments. 48.) Amendment, revocation or repeal of rules and regulations, rulings or circulars cannot be given retroactive application even they are prejudicial to the tax payer. 49.) Taking advantage of tax exemptions is illegal. 50.) Tax opinions and rulings rendered by BIR need not be published as they are not laws. 51.) Tax amnesty is a condonation of tax liability. 52.) Motor vehicle registration fees are regulatory fees. 53.)Taxation by local governments may be granted by legislation. 54.) A classification statute requires strict construction. 55.) Uniformity in taxation can be achieved by imposing the same amount of tax on all taxpayers. 56.) Tax exemption granted to a corporation may apply to its stockholders. 57.) The taxpayer who shouldered the burden of indirect tax cannot claim a refund of the tax erroneously shifted to him. 58.) Tax credit and tax exemption may be used to seek relief from double taxation. 59.) Taxation is delegated by the sovereign to the legislature. 60.) An inherent power requires no constitutional or statutory authority. 61.) Only those who actually pays taxes can enjoy protection. 62.) The government is bound to give specific service or commodity to one who pays taxes. 63.) Fiscal Adequacy is the ability for taxes to expand and contract to the needs of government. 64.) Theoretical justice means that taxes should be for a public purpose. 65.) A tax law is not prospective when retroactivity is the legislative intent. 66.) Being an enforced contribution, taxes cannot be refunded. 67.) Courts cannot control the motive of the legislature on the expediency of a levy/tax. 68.) Taxation prevails over eminent domain and police power in relation to the non-impairment clause. 69.) Excise tax is imposed upon an enjoyment of a privilege. 70.) Tax refunds granted cannot be subject of compensation or set-off with a tax deficiency. 71.) Non-payment of taxes makes the business illegal. 72.) The designation of a fee as a license or tax is determined by the legislature. 73.) If the primary objective in imposing the levy is to regulate, it is not tax. 74.) A toll is imposed based on the cost of construction and maintenance. 75.) A license fee may be raised to a level of destruction in cases of non-useful ventures. 76.) Direct double taxation is illegal but not indirect double taxation.

FALSE TRUE TRUE FALSE TRUE FALSE FALSE FALSE TRUE TRUE FALSE TRUE FALSE FALSE TRUE FALSE TRUE FALSE TRUE FALSE TRUE FALSE FALSE FALSE TRUE TRUE TRUE FALSE

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 8 Compiled and Encoded by: Kristine Quibod
TRUE FALSE FALSE TRUE TRUE TRUE FALSE FALSE TRUE FALSE FALSE TRUE TRUE FALSE FALSE TRUE TRUE FALSE TRUE FALSE FALSE FALSE FALSE TRUE FALSE FALSE TRUE TRUE FALSE FALSE 77.) If the tax is oppressive or unjust, it may be questioned on constitutional grounds. 78.)Due process is violated when an income tax is imposed on foreign income of resident Filipinos. 79.) Equal protection and uniformity of taxation does not prohibit discrimination or class legislation. 80.) Inequality which results in the singling out one particular class for taxation or exemption is valid. 81.) Exemption from a tax is allowed so long as it is reasonable and not arbitrary. 82.) Tax exemption revoked by a later law does not violate the non-impairment clause. 83.) The test of the property tax exemption in the constitution is the ownership of the property. 84.) Public money cannot be appropriated for religion as freedom of religion is superior to taxation. 85.) Exemption from taxes on non-stock, non-profit educational institutions cover only direct taxes. 86.) A treaty granting tax relief on reciprocity requires congressional ratification. 87.) Public purpose is not anymore determined by the legislature being inherent in the taxing power. 88.) Incidental benefits that may redound to private parties will not invalidate a tax. 89.) The power of taxation cannot be delegated unless permitted by the constitution. 90.) Congress has no power to impose additional limitations on the power to tax. 91.) Territorial jurisdiction allows taxes to be imposed on those living outside the territory. 92.) A person subject to territorial and personal jurisdiction is subject to multiple situs. 93.) Tax laws have no extra-territorial operation unless the state exercises personal jurisdiction. 94.) Operating a public transport system like the LRT/MRT by GOCCs is exempted from taxation. 95.) Due process, equal protection, uniformity and equality in taxation are mandatory and self-executory which does not require legislation. 96.) The rule of strict construction against exemption does not make exemption inherent in the power to tax. 97.) Tax exemption do not require the rules on equal protection. 98.) Tax exemption is granted to lessen the burdens of the inhabitants of the state. 99.) Tax exemption granted by the constitution is revocable. 100.) Tax exemption granted on the principal purpose may include those incidental to the purpose. 101.) Paying the tax through the banking system is mandatory. 102.) Directory provisions of tax laws are intended for the security of the tax payers where compliance is required. 103.) When there is doubt, tax laws are liberally construed in favor of the tax payer. 104.) Taxes are asserted before the repeal of the law may still be collected unless the repeal is made retroactive. 105.) Revenue regulations can increase or decrease the requirements of the tax law. 106.) Taxation is a method of arbitrary exaction.

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 9 Compiled and Encoded by: Kristine Quibod
TRUE FALSE TRUE TRUE TRUE FALSE 107.) Relinquishment of tax powers is strictly construed. 108) Government shall be stopped from collecting taxes if the revenues will just go to corruption. 109.) A regulatory measure may have a revenue purpose. 110.) The senate cannot enact a revenue measure if no such bill exists in the House of Representatives. 111.) Tax laws remain effective even when the government is toppled with a military group. 112.) A citizen of country residing in another sovereign and earning there cannot be taxable by the country of which he is a citizen. 113.) A tax law denying the taxpayer a fair opportunity to question the legality of any tax, impost, assessment, etc, before a competent tribunal is still as long as it is for a public purpose. 114.) Police power is the authority of the police force to apprehend and arrest criminals. 115.) Liability for the tax is different from the burden of tax. 116.) Taxation is inherent in sovereignty, legislative in character, subject to limitations but local governments do not have the inherent power to tax. 117.) The constitution gave local governments general powers to raise its own revenue and levy taxes subject to limitations. 118.) The government is not bound to give specific service or commodity to a tax payer, other than providing him with the privilege of living in an organized and better society with laws and safeguards to protect. 119.) Fiscal adequacy means that tax laws must be capable of convenient, just, uniform and effective enforcement. It must be clear, simple and certain. 120.) Theoretical justice means sufficiency of revenues, which should neither be excessive nor deficient, vis--vis the needs of government. 121.) The legislative has the freedom to determine the subject/objects of taxation, the mode or kind of tax, purpose, amount or rate and basis of the tax collection and its situs. 122.) The courts cannot question the motive of the legislature or the expediency or advisability of the levy. 123.) Tax laws can be nullified simply because it will impoverish or bring about the insolvency of the taxpayer. 124.) Taxation is superior to eminent domain and police power in relation to the non-impairment clause. 125.) Capitation Tax is imposed on the performance of an act, enjoyment of a privilege, or exercise of a right. 126.) Excise taxes are imposed upon the person who shoulders the burden of the tax. 127.) Direct tax Is imposed upon the person who shoulders the burden of the tax. 128.) The power to tax may include regulation but the power to license does not include the power to tax. 129.) The designation by municipal authorities does not decide whether a fee is a license or a tax. The determining factors are the purpose and effect of the imposition. 130.) When an exaction carries two purposes, the determining factor is the main or principal purpose. 131.) If the primary objective of the legislature in imposing the levy is to regulate, the charge is not a tax.

FALSE FALSE TRUE TRUE

TRUE TRUE

FALSE

FALSE TRUE

TRUE FALSE FALSE FALSE TRUE TRUE TRUE TRUE TRUE TRUE

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 10 Compiled and Encoded by: Kristine Quibod
TRUE 132.) While the power to tax carries with it the power to levy a special assessment, such assessment is not a tax, so an exemption from taxes does not include exemption from special assessment. 133.) A tax is imposed based on the needs of government while a toll is imposed based on the cost of construction and maintenance. 134.) A tax may be raised to a level that is intended to curtail almost to the level of destruction in cases of taxation of non-useful ventures. 135.) The power to tax must be exercised with caution to minimize injury to the proprietary rights of a taxpayer. 136.) If the tax is oppressive or unjust, the only remedy is the ballot box and the election of new representatives or may be questioned on constitutional grounds. 137.) Due process is violated when the tax is imposed beyond the jurisdiction of the taxing authority. 138.) Due process is violated when the tax assessed and collected under a law already judicially declared invalid. 139.) Equal protection and uniformity does not prohibit discrimination or class legislation. 140.) Equitable taxation is the embodiment of all the requirements of equality, uniformity, and due process. 141.) No taxes can be levied to raise funds to be used for religious purposes nor can taxes already collected be appropriated for said purpose. 142.) Exemption from taxes of non-stock, non-profit educational institutions is no longer limited to property taxes. 143.) The majority required to ratify tax exemption law is the majority of the quorum or those of who are present or of those who voted for or against the bill. 144.) The purpose is public when the benefits redound to those who will enjoy them as members of the public and not as individuals. 145.) Initially public purpose is determined by the legislature deliberating on whether to levy a certain tax or not. 146.) Incidental benefits that may redound to private parties will invalidate a tax law for lack of public purpose should be exclusively public. 147.) The power of taxation cannot be delegated unless done or permitted by the people thru their constitution. 148.) Since local governments are now granted by the constitution to raise their own sources of revenue, they have now the inherent power to tax. 149.) Notwithstanding the constitutional and inherent limitations, congress may still impose additional limitations on the power to tax. 150.) It is within the legislative power to determine the administrative agencies to be given charge of the enforcement of tax laws and fix the procedures that may be followed. 151.) Territorial jurisdiction refers to the authority of the Philippine government to impose taxes upon Filipinos even though they are living outside the Philippine Territory, because they are still entitled to protection. 152.) Government agencies exercising sovereign powers are exempted from taxation unless otherwise provided by law. 153.) GOCCs performing proprietary functions are taxable unless their charter or the law creating them declares them to be exempt. 154.) Violations of inherent limitations may be considered as violations of the constitutional limitations.

TRUE TRUE

TRUE TRUE

TRUE TRUE FALSE TRUE FALSE TRUE FALSE

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TRUE FALSE TRUE

TRUE

FALSE TRUE TRUE

TRUE

He conquers who endures. ~Persius

SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) 11 Compiled and Encoded by: Kristine Quibod
TRUE TRUE TRUE FALSE FALSE 155.) To evolve a progressive system of taxation and the local governments power to tax are not self-executing. 156.) The notion that taxation is an arbitrary method of exaction by those in the seat of power is erroneous. 157.) A regulatory measure can have a revenue purpose. 158.) The senate can enact a revenue measure. 159.) If the primary objective of the legislative in imposing a levy is to regulate, the charge is still a tax as long as there is an incidental revenue produced. 160.) The due process clause may be invoked where a taxing statute is so arbitrary that it finds no support in the constitution. 161.) The equal protection clause requires the same treatment while uniformity emphasizes same rate applied to a subject matter of the same class. What both prohibit is discrimination or undue preferences 162.) A charitable institution that admits pay patients whose income from payments are devoted to the improvements of its charity wards, which is almost 2/3 of its bed capacity and its out of charity patients who come only for consultation is exempt from property tax. 163.) In the case of exempt hospitals, properties of a school for training nurses and the nurses home, housing facilities for interns, resident doctors, superintendents and other members of the hospital staff and recreational facilities, for such personnel are held to be exempt from property tax.

TRUE TRUE

TRUE

TRUE

In the following instances, there is a violation on the prohibition against the use of public money or property for religious purpose. FALSE FALSE 164.) The use of public streets for religious processions, or by a religious group to gather to express their views on public issues or to petition for redress of grievances. 165.) Rent paid by the government on a portion of a church or other properties owned by a sectarian organization to be used for school or other public purposes. 166.) The printing of the International, Eucharistic congress stamps where public money is spent and which resulted a propaganda for the Roman catholic Church. 167.) When a tax provides no remedies for the taxpayers to question the acts of administrative bodies enforcing the law, the tax payer cannot resort to the courts because of the nature of taxes as enforced and obligatory contributions. 168.) A tax law need not be exclusively public, so long as the principal and controlling purpose is public mere incidental benefits that may redound to private parties will not invalidate the law. 169.) Appropriating public money for constructions, repairs and extension of a subdivision road within a subdivision owned by a private individual is valid appropriation being a public purpose for the benefit of the subdivision owners. 170.) The sugar adjustment act enacted for the promotion of the industry, to increase the efficiency of sugar production and improve the living and working conditions in the sugar mills and sugar plantations is not for public purpose since it will benefit only the sugar industry not the entire economy.

FALSE FALSE

TRUE

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He conquers who endures. ~Persius