INHERENT POWERS OF THE STATE

POLICE POWER Requisites 1- LAWFUL SUBJECT: The interests of the public gener ll!" s #istinguishe# fro$ those of p rticul r cl ss" re%uire the e&ercise of the police po'er (- LAWFUL )EA*S: The $e ns e$plo!e# re re son bl! necess r! for the cco$plish$ent of the purpose n# not un#ul! oppressi+e upon in#i+i#u ls MMDA v. Bel-Air Villa e Ass!"iati!#$ I#".$ ,(- SC.A -,/" ) rch (0" (111" 1st 2i+3 45uno6 5olice po'er is n inherent ttribute of so+ereignt!3 7t h s been #efine# s the po'er +este# b! the Constitution in the legisl ture to $ 8e" or# in" n# est blish ll $ nner of 'holeso$e n# re son ble l 's" st tutes n# or#in nces" either 'ith pen lties or 'ithout" not repugn nt to the Constitution" s the! sh ll 9u#ge to be for the goo# n# 'elf re of the co$$on'e lth" n# for the sub9ects of the s $e . 7t be rs stressing th t police po'er is lo#ge# pri$ ril! in the * tion l Legisl ture . 7t c nnot be e&ercise# b! n! group or bo#! of in#i+i#u ls not possessing legisl ti+e po'er . The * tion l Legisl ture" ho'e+er" $ ! #eleg te this po'er to the 5resi#ent n# #$inistr ti+e bo r#s s 'ell s the l '$ 8ing bo#ies of $unicip l corpor tions or loc l go+ern$ent units. :nce #eleg te#" the gents c n e&ercise onl! such legisl ti+e po'ers s re conferre# on the$ b! the n tion l l '$ 8ing bo#!. A"e%e&! O'ti"al C!('a#)$ I#". v. CA$ ,(; SC.A ,1<" ) rch ,1" (111" En B nc 45urisi$ 6 The scope of police po'er h s been hel# to be so co$prehensi+e s to enco$p ss l$ost ll $ tters ffecting the he lth" s fet!" pe ce" or#er" $or ls" co$fort n# con+enience of the co$$unit!3 5olice po'er is essenti ll! regul tor! in n ture n# the po'er to issue licenses or gr nt business per$its" if e&ercise# for regul tor! n# not re+enue-r ising purpose" is 'ithin the $bit of this po'er3 P*iltrea& W!r+ers ,#i!# -PTW,. v. C!#/es!r$ (/; SC.A ,;," ) rch 1(" 1;;0 Article 263(g) of the Labor Code (vesting upon the Secretary of Labor the discretion to determine hat industries are indispensable to the national interest and thereafter! assume "urisdiction over disputes in said industries) #oes not interfere 'ith the 'or8ers= right to stri8e but $erel! regul tes it" 'hen in the e&ercise of such right" n tion l interests 'ill be ffecte#3 The rights gr nte# b! the Constitution re not bsolute3 The! re still sub9ect to control n# li$it tion to ensure th t the! re not e&ercise# rbitr ril!3 The interests of both the e$plo!ers n# the e$plo!ees re inten#e# to be protecte# n# not one of the$ is gi+en un#ue preference3 The L bor Co#e +ests upon the Secret r! of L bor the #iscretion to #eter$ine 'h t in#ustries re in#ispens ble to n tion l interest3 Thus" upon the #eter$in tion of the Secret r! of L bor th t such in#ustr! is in#ispens ble to the n tion l interest" it 'ill ssu$e 9uris#iction o+er the l bor #ispute of s i# in#ustr!3 The ssu$ption of 9uris#iction is in the n ture of police po'er $e sure3 This is #one for the pro$otion of the co$$on goo# consi#ering th t prolonge# stri8e or loc8out c n be ini$ic l to the n tion l econo$!3 POWER OF EMINENT DOMAIN W*! Ma) E0er"ise1

Heirs !/ Al%ert! Su uita# v. Cit) !/ Ma#&alu)!# $ ,(- SC.A 1,0" ) rch 1<" (111" ,r# 2i+3 4>on? g -.e!es6 The e&ercise of the right of e$inent #o$ in" 'hether #irectl! b! the St te" or b! its uthori?e# gents" is necess ril! in #erog tion of pri+ te rights" n# the rule in th t c se is th t the uthorit! $ust be strictl! construe#3 *o species of propert! is hel# b! in#i+i#u ls 'ith gre ter ten cit!" n# none is gu r#e# b! the Constitution n# the l 's $ore se#ulousl!" th n the right to the freehol# of inh bit nts3 When the legisl ture

interferes 'ith th t right" n#" for gre ter public purposes" ppropri tes the l n# of h in#i+i#u l 'ithout his consent" the pl in $e ning of the l ' shoul# not be enl rge# b! #oubt4ful6 interpret tion3 E0er"ise !/ E(i#e#t D!(ai# %) L2,s

Mu#i"i'alit) !/ Para#aque v. V.M. Realt) C!r'.$ (;( SC.A /0-" Jul! (1" 1;;- 45 ng nib n6 The po'er of e$inent #o$ in is lo#ge# in the legisl ti+e br nch of go+ern$ent" 'hich $ ! #eleg te the e&ercise thereof to L>Us" other public entities n# public utilities3 An L>U $ ! therefore e&ercise the po'er to e&propri te pri+ te propert! onl! 'hen uthori?e# b! Congress n# sub9ect to the l tter@s control n# restr ints i$pose# Athrough the l ' conferring the po'er or in other legisl tions3A 7n this c se" Section 1; of .A 01/1" 'hich #eleg tes to L>Us the po'er of e$inent #o$ in" lso l !s #o'n the p r $eters for its e&ercise3 Thus" the follo'ing essenti l re%uisites $ust concur before n L>U c n e&ercise the po'er of e$inent #o$ in: 13 An or#in nce is en cte# b! the loc l legisl ti+e council uthori?ing the loc l chief e&ecuti+e" in beh lf of the L>U" to e&ercise the po'er of e$inent #o$ in or pursue e&propri tion procee#ings o+er p rticul r pri+ te propert!3 (3 The po'er of e$inent #o$ in is e&ercise# for public use" purpose or 'elf re" or for the benefit of the poor n# the l n#less3 ,3 There is p !$ent of 9ust co$pens tion" s re%uire# un#er Section ;" Article 777 of the Constitution" n# other pertinent l 's3 <3 A + li# n# #efinite offer h s been pre+iousl! $ #e to the o'ner of the propert! sought to be e&propri te#" but s i# offer ' s not ccepte#3 7n the c se t b r" the loc l chief e&ecuti+e sought to e&ercise the po'er of e$inent #o$ in pursu nt to resolution of the $unicip l council3 Thus" there ' s no co$pli nce 'ith the first re%uisite th t the $ !or be uthori?e# through n or#in nce3 A $unicip l or#in nce is #ifferent fro$ resolution3 An or#in nce is l '" but resolution is $erel! #ecl r tion of the senti$ent or opinion of l '$ 8ing bo#! on specific $ tter3 An or#in nce possesses gener l n# per$ nent ch r cter" but resolution is te$por r! in n ture3 A##ition ll!" the t'o re en cte# #ifferentl! B thir# re #ing is necess r! for n or#in nce" but not for resolution" unless #eci#e# other'ise b! $ 9orit! of ll the S ngguni n $e$bers3 1(,<Requisites /!r Pr!'er E0er"ise T 8ing of pri+ te propert! 5ublic useCpurpose 5 !$ent of 9ust co$pens tion D li# offer to bu! n# refus l of offer

Requisites /!r vali& e0er"ise %) L2, 1- An or#in nce $ust be en cte# b! the S ngguni n uthori?ing the loc l chief e&ecuti+e to e&propri te on beh lf of the L>U3 (- The t 8ing of the pri+ te propert! $ust be for public useCpurpose" 'elf re or for the benefit of the poor n# l n#less ,- 5 !$ent of 9ust co$pens tion <- There $ust first be + li# n# #efinite offer to the o'ner of the propert! n# s i# offer ' s refuse#3 ETA3IN24 i# t*e C!#stituti!#al Se#se ) ! inclu#e tresp ss 'ithout ctu l e+iction of the o'ner" $ teri l i$p ir$ent of the + lue of the propert! or pre+ention of the or#in r! uses fro 'hich the propert! ' s inten#e#3 [notes] Requisites /!r a vali& ta+i# 5 13 E&proprietor $ust enter pri+ te propert! (3 Entr! $ust be for $ore th n $o$ent r! perio#

,3 Entr! $ust be un#er ' rr nt or color of uthorit! <3 5ropert! $ust be #e+ote# to public use or other'ise infor$ ll! ppropri te# or in9uriousl! ffecte# F3 Utili? tion of the propert! $ust be in such ' ! s to oust the o'ner n# #epri+e hi$ of benefici l en9o!$ent 6Ta+i# 4 u#&er E(i#e#t D!(ai# &isti# uis*e& /r!( 6Ta+i# 4 u#&er t*e P!li"e P!7er PPI v. COMELEC$ 4>3.3 *o3 11;/;<3 ) ! ((" 1;;F36 To co$pel print $e#i co$p nies to #on te ACo$elec sp ceA of the #i$ensions specifie# in Section ( of .esolution *o3 (0((" $ounts to At 8ingA of pri+ te person l propert! for public use or purposesG&&& The e&tent of the t 8ing or #epri+ tion is not insubst nti lH this is not c se of #e $ini$is te$por r! li$it tion or restr int upon the use of pri+ te propert!3 The $onet r! + lue of the co$pulsor! A#on tion"A $e sure# b! the #+ertising r tes or#in ril! ch rge# b! ne'sp per publishers 'hether in cities or in nonurb n re s" $ ! be +er! subst nti l in#ee#3 The t 8ing of pri+ te propert! for public use is" of course" uthori?e# b! the Constitution" but not 'ithout p !$ent of A9ust co$pens tionA IArticle 777" Section ;J3 An# pp rentl! the necessit! of p !ing co$pens tion for ACo$elec sp ceA is precisel! 'h t is sought to be +oi#e# b! respon#ent Co$$ission" 'hether Section ( of .esolution *o3 (00( is re # s petitioner 557 re #s it" s n ssertion of uthorit! to re%uire ne'sp per publishers to A#on teA free print sp ce for Co$elec purposes" or s n e&hort tion" or perh ps n ppe l" to publishers to #on te free print sp ce" s Section 1 of .esolution *o3 (00(-A tte$pts to suggest3 The threshol# re%uisites for l 'ful t 8ing of pri+ te propert! for public use nee# to be e& $ine# here: one is the necessit! for the t 8ingH nother is the leg l uthorit! to effect the t 8ing3 The ele$ent of necessit! for the t 8ing h s not been sho'n b! respon#ent Co$elecG&&& Si$il rl!" it h s not been suggeste#" let lone #e$onstr te#" th t Co$elec h s been gr nte# the po'er of e$inent #o$ in either b! the Constitution or b! the legisl ti+e uthorit!3 A re son ble rel tionship bet'een th t po'er n# the enforce$ent n# #$inistr tion of election l 's b! Co$elec $ust be sho'nH it is not c su ll! to be ssu$e#3 3 3 3 Section ( #oes not constitute + li# e&ercise of the po'er of e$inent #o$ in3 TELEBAP$ I#". v. COMELEC$ (-; SC.A ,,0" April (1" 1;;- 4)en#o? 6 7n truth" r #io n# tele+ision bro #c sting co$p nies" 'hich re gi+en fr nchises" #o not o'n the ir' +es n# fre%uencies through 'hich the! tr ns$it bro #c st sign ls n# i$ ges3 The! re $erel! gi+en the te$por r! pri+ilege of using the$3 Since fr nchise is $ere pri+ilege" the e&ercise of the pri+ilege $ ! re son bl! be bur#ene# 'ith the perfor$ nce b! the gr ntee of so$e for$ of public ser+ice3 Conse%uentl!" E license per$its bro #c sting" but the licensee h s no constitution l right to be the one 'ho hol#s the license or to $onopoli?e r #io fre%uenc! to the e&clusion of his fello' citi?ens3 There is nothing in the First A$en#$ent 'hich pre+ents the go+ern$ent fro$ re%uiring licensee to sh re his fre%uenc! 'ith others n# to con#uct hi$self s pro&! or fi#uci r! 'ith oblig tions to present those +ie's n# +oices 'hich re represent ti+e of his co$$unit! n# 'hich 'oul# other'ise" b! necessit!" be b rre# fro$ the ir' +es3K As r #io n# tele+ision bro #c st st tions #o not o'n the ir' +es" no pri+ te propert! is t 8en b! the re%uire$ent th t the! pro+i#e irti$e to the Co$elec3 Mea#i# !/ 6Pu%li" ,se4

Traditional Concept: The nu$ber of ctu l benefici ries #eter$ines public purpose3 7f the benefits re#oun# in f +or of in#i+i#u ls" then the purpose is not public3 EConcept of vicarious benefit: Ab n#ons the tr #ition l concept3 The purpose is public s long s the societ! in gener l is in#irectl! benefite#" i.e. con+ersion of slu$ re into $o#el housing co$$unit!3 There is +ic rious #+ nt ge to the societ!3 Filstrea( I#ter#ati!#al I#"!r'!rate& v. CA$ (-< SC.A 01/" J n3 (," 1;;- 4Fr ncisco6 The Cit! of ) nil " cting through its legisl ti+e br nch" h s the e&press po'er to c%uire pri+ te l n#s in the cit! n# sub#i+i#e these l n#s into ho$e lots for s le to bona fide ten nts or occup nts thereof" n# to l borers n# lo'-s l rie# e$plo!ees of the cit!3

Th t onl! fe' coul# ctu ll! benefit fro$ the e&propri tion of the propert! #oes not #i$inish its public ch r cter3 7t is si$pl! not possible to pro+i#e ll t once l n# n# shelter for ll 'ho nee# the$3 Through the !e rs" the public use re%uire$ent in e$inent #o$ in h s e+ol+e# into fle&ible concept" influence# b! ch nging con#itions. 5ublic use no' inclu#es the bro #er notion of in#irect public benefit or #+ nt ge" inclu#ing in p rticul r" urb n l n# refor$ n# housing3 Estate !/ Salu& 8i(e#e9 v. PE:A$ ,<; SC.A (<1" J n3 1/" (111" (n# 2i+3 42e Leon6 I5ublic Use .e%uire$entH 5 !$ent of Just Co$pens tionJ 7n the e&ercise of e$inent #o$ in" onl! s $uch l n# c n be t 8en s is necess r! for the legiti$ te purpose of the con#e$n tion3 The ter$ Anecess r!A" in this connection" #oes not $e n bsolutel! in#ispens ble but re%uires onl! re son ble necessit! of the t 8ing for the st te# purpose" gro'th n# future nee#s of the enterprise3 The respon#ent c nnot tt in self-sust ining n# +i ble EC:L:*E if ine+it ble nee#s in the e&p nsion in the surroun#ing re s re h $pere# b! the $ere refus l of the pri+ te l n#o'ners to p rt 'ith their properties3 The purpose of cre ting n EC:L:*E n# other f cilities is better ser+e# if respon#ent #irectl! o'ns the re s sub9ect of the e&p nsion progr $3 The Legisl ture $ ! #irectl! #eter$ine the necessit! for ppropri ting pri+ te propert! for p rticul r i$pro+e$ent for public use" n# it $ ! select the e& ct loc tion of the i$pro+e$ent3 7n such c se" it is 'ell-settle# th t the utilit! of the propose# i$pro+e$ent" the e&istence of the public necessit! for its construction" the e&pe#ienc! of constructing it" the suit bleness of the loc tion selecte#" re ll %uestions e&clusi+el! for the legisl ture to #eter$ine" n# the courts h +e no po'er to interfere or to substitute their o'n +ie's for those of the represent ti+es of the people3 7n the bsence of so$e constitution l or st tutor! pro+ision to the contr r!" the necessit! n# e&pe#ienc! of e&ercising the right of e$inent #o$ in re %uestions essenti ll! politic l n# not 9u#ici l in their ch r cter3 The concept of 9ust co$pens tion e$br ces not onl! the correct #eter$in tion of the $ount to be p i# to the o'ners of the l n#" but lso the p !$ent of the l n# 'ithin re son ble ti$e fro$ its t 8ing3 Without pro$pt p !$ent" co$pens tion c nnot be consi#ere# A9ustA in s$uch s the propert! o'ner is $ #e to suffer the conse%uences of being i$$e#i tel! #epri+e# of his l n# 'hile being $ #e to ' it for #ec #e or $ore before ctu ll! recei+ing the $ount necess r! to cope 'ith his loss3 </ 5 !$ent of 9ust co$pens tion shoul# follo' s $ tter of right i$$e#i tel! fter the or#er of e&propri tion is issue#3 An! #el ! in p !$ent $ust be counte# fro$ s i# or#er3 Mo'e+er" the #el ! to constitute +iol tion of #ue process $ust be unre son ble n# ine&cus bleH it $ust be #eliber tel! #one b! p rt! in or#er to #efe t the en#s of 9ustice3 Pa)(e#t !/ 8ust C!('e#sati!#

Just compensation is #escribe# s full n# f ir e%ui+ lent of the propert! t 8en fro$ the pri+ te o'ner b! the e&proprietor3 This is inten#e# to in#e$nif! the o'ner full! for the losss he h s sust ine# s result of the e&propri tion3 Just co$pens tion N ctu l or b sic + lue of the propert! O conse%uenti l # $ ges - conse%uenti l benefits I'hich shoul# not e&cee# the conse%uenti l # $ gesJ The b sic or $ r8et + lue of the propert! is the price th t $ ! be gree# upon b! p rties 'illing but not co$pelle# to enter into contr ct of s le3 A"quisiti!# !/ Ease(e#t !/ Ri *t-!/-Wa) The e&ercise of the po'er of e$inent #o$ in #oes not l' !s result in the t 8ing or ppropri tion of title to the e&propri te# propert!H it $ ! onl! result in the i$position of bur#en upon the o'ner of the con#e$ne# propert!" 'ithout loss or title or possession3 7n this c se" 'hile it is true th t the pl intiff is onl! fter rightof-' ! e se$ent" it ne+ertheless perpetu ll! #epri+es #efen# nts of their propriet r! rights s $ nifeste# !

the i$position b! the pl intiff upon the #efen# nts th t belo' s i# tr ns$ission lines" no pl nt higher th n , $eters is llo'e#3;NPC v. 2utierre9$ <=> SCRA <? H!7 e0'r!'riati!# (a) %e i#itiate&1 T7! Sta es i# E0'r!'riati!# !/ La#&

Re'u%li" v. Sale( I#vest(e#t C!r'!rati!#$ >3.3 *o3 1,0F/;" June (," (111" (n# 2i+3 4)en#o? 6 The first is concerne# 'ith the #eter$in tion of the uthorit! of the pl intiff to e&ercise the po'er of e$inent #o$ in n# the propriet! of its e&ercise in the conte&t of the f cts in+ol+e# in the suit3 7t en#s 'ith n or#er" if not #is$iss l of the ction" Aof con#e$n tion #ecl ring th t the pl intiff h s l 'ful right to t 8e the propert! sought to be con#e$ne#" for the public use or purpose #ecl re# in the co$pl int" upon the p !$ent of 9ust co$pens tion to be #eter$ine# s of the # te of the filing of the co$pl intAG&&&3 The secon# ph se of the e$inent #o$ in ction is concerne# 'ith the #eter$in tion b! the court of Athe 9ust co$pens tion for the propert! sought to be t 8en3A This is #one b! the court 'ith the ssist nce of not $ore th n three I,J co$$issionersG&&& 7t is onl! upon the co$pletion of these t'o st ges th t e&propri tion is s i# to h +e been co$plete#3 )oreo+er" it is onl! upon p !$ent of 9ust co$pens tion th t title o+er the propert! p sses to the go+ern$ent. Therefore" until the ction for e&propri tion h s been co$plete# n# ter$in te#" o'nership o+er the propert! being e&propri te# re$ ins 'ith the registere# o'ner3 Conse%uentl!" the l tter c n e&ercise ll rights pert ining to n o'ner" inclu#ing the right to #ispose of his propert!" sub9ect to the po'er of the St te ulti$ tel! to c%uire it through e&propri tion3 Is 'ri!r u#su""ess/ul #e !tiati!# a "!#&iti!# 're"e&e#t /!r t*e e0er"ise !/ e(i#e#t &!(ai#1

SMI Devel!'(e#t C!r'!rati!# v. Re'u%li"$ ,(, SC.A -/(" J n3 (-" (111" ,r# 2i+3 45 ng nib n6 Current effecti+e l ' on #eleg te# uthorit! to e&ercise the po'er of e$inent #o$ in is foun# in Section 1(" Boo8 777 of the .e+ise# A#$inistr ti+e Co#e" 'hich pro+i#es: ESEC3 1(3 #o er of $minent %omain P The 5resi#ent sh ll #eter$ine 'hen it is necess r! or #+ nt geous to e&ercise the po'er of e$inent #o$ in in beh lf of the * tion l >o+ern$ent" n# #irect the Solicitor >ener l" 'hene+er he #ee$s the ction #+is ble" to institute e&propri tion procee#ings in the proper court3K The foregoing pro+ision #oes not re%uire prior unsuccessful negoti tion s con#ition prece#ent for the e&ercise of e$inent #o$ in3 7n &ron and Steel Authority v. Court of Appeals!the 5resi#ent chose to prescribe this con#ition s n ##ition l re%uire$ent inste #3 7n the inst nt c se" ho'e+er" no such +olunt r! restriction ' s i$pose#3 W*e# O7#ers*i' tra#s/erre& t! E0'r!'riat!r

Re'u%li" v. Sale( I#vest(e#t C!r'!rati!#$ >3.3 *o3 1,0F/;" June (," (111" (n# 2i+3 4)en#o? 6 The recogni?e# rule" in#ee#" is th t title to the propert! e&propri te# sh ll p ss fro$ the o'ner to the e&propri tor onl! upon full p !$ent of the 9ust co$pens tion3 Jurispru#ence on this settle# principle is consistent both here n# in other #e$ocr tic 9uris#ictions3 W*e# (a) t*e E0'r!'riat!r e#ter t*e Pr!'ert)1

Upon receipt of the l n#o'ner of the correspon#ing p !$ent or" in c se of re9ection or no response fro$ the l n#o'ner" upon the #eposit 'ith n ccessible b n8 #esign te# b! 2A. of the co$pens tion in c sh or in L n# B n8 Bon#s in ccor# nce 'ith this Act" the 2A. sh ll t 8e i$$e#i te possession of the l n# G&&& (Land Bank v. CA !A" v. CA# W*e# use& as I('le(e#t !/ P!li"e P!7er 5o'er of E$inent 2o$ in is utili?e# s n i$ple$ent of 5olice 5o'er to pro$ote the 'elf re of the people3

7t is the Constitution itself 'hich $ n# te# the pursuit of Agr ri n .efor$ 5rogr $ to ##ress once n# for ll the plight of the l n#less n# the poor 'hich for centuries h s been the source of #iscontent n# unrest3 (A$L% v. $ec. !A"# POWER OF TA@ATION D!es t*e '!7er t! ta0 i#"lu&e t*e '!7er t! &estr!)1

The po'er to t & inclu#es the po'er to #estro! if it is use# s n i$ple$ent of the police po'er Iregul tor!J of the St te3 'o ever" it #oes not inclu#e the po'er to #estro! if it is use# solel! for the purpose of r ising re+enue3 I()*AS vs. C+AJ *:TES: Q 7f the purpose of t & tion is regul tor! in ch r cter" t & tion is use# to i$ple$ent the police po'er of the st te3 Q 7f the po'er of t & tion is use# to #estro! things" businesses" or enterprises n# the purpose is to r ise re+enue" the court 'ill co$e in bec use there 'ill be +iol tion of the inherent n# constitution l li$it tions n# it 'ill be #ecl re# in+ li#3 Ta0es &isti# uis*e& /r!( Li"e#ses

A"e%e&! O'ti"al C!('a#)$ I#". v. CA$ ,(; SC.A ,1<" ) rch ,1" (111" En B nc 45urisi$ 6 The scope of police po'er h s been hel# to be so co$prehensi+e s to enco$p ss l$ost ll $ tters ffecting the he lth" s fet!" pe ce" or#er" $or ls" co$fort n# con+enience of the co$$unit!3 5olice po'er is essenti ll! regul tor! in n ture n# the po'er to issue licenses or gr nt business per$its" if e&ercise# for regul tor! n# not re+enue-r ising purpose" is 'ithin the $bit of this po'er3 The po'er to gr nt or issue licenses or business per$its $ust l' !s be e&ercise# in ccor# nce 'ith l '" 'ith ut$ost obser+ nce of the rights of ll concerne# to #ue process n# e%u l protection of the l '3 2istinction $ust be $ #e bet'een the gr nt of license or per$it to #o business n# the issu nce of license to eng ge in the pr ctice of p rticul r profession3 The first is usu ll! gr nte# b! the loc l uthorities n# the secon# is issue# b! the Bo r# or Co$$ission t s8e# to regul te the p rticul r profession3 A business per$it uthori?es the person" n tur l or other'ise" to eng ge in business or so$e for$ of co$$erci l cti+it!3 A profession l license" on the other h n#" is the gr nt of uthorit! to n tur l person to eng ge in the pr ctice or e&ercise of his or her profession3 T*e Li/e-Bl!!& D!"tri#e T &es re the life-bloo# of the >o+ern$ent n# their pro$pt n# cert in + il bilit! re n i$perious nee#3 (C&" v. %ineda' () $C"A )*+# The e&istence of the go+ern$ent is necessit!H the $ in source of the go+ern$ent is t &es3 These re the li/e-%l!!& !/ t*e !ver#(e#t3 The go+ern$ent 'ill not be ble to sur+i+e n# continue to perfor$ its functions 'ithout t &es3 (C&" v. Al,ue' &nc.' )+- $C"A -# Ca# ta0es %e su%Ae"t t! !//-setti# !r "!('e#sati!#1

P*ile0 Mi#i# C!r'!rati!# v. CIR$ (;< SC.A /-0" Aug3 (-" 1;;- 4.o$ero6 T &es c nnot be sub9ect to co$pens tion for the si$ple re son th t the go+ern$ent n# the t &p !er re not cre#itors n# #ebtors of e ch other. There is $ teri l #istinction bet'een t & n# #ebt3 2ebts re #ue to the >o+ern$ent in its corpor te c p cit!" 'hile t &es re #ue to the >o+ern$ent in its so+ereign

c p cit!. 7t $ust be note# th t #istinguishing fe ture of t & is th t it is co$pulsor! r ther th n $ tter of b rg in3 Mence" t & #oes not #epen# upon the consent of the t &p !er3 7f n! t &p !er c n #efer the p !$ent of t &es b! r ising the #efense th t it still h s pen#ing cl i$ for refun# or cre#it" this 'oul# #+ersel! ffect the go+ern$ent re+enue s!ste$3 A t &p !er c nnot refuse to p ! his t &es 'hen the! f ll #ue si$pl! bec use he h s cl i$ g inst the go+ern$ent or th t the collection of t & is contingent on the result of the l 'suit it file# g inst the go+ern$ent3 Ta0 E0e('ti!#s $ec. (-[.]' Art. /&' )0-1 Constitution $2CT&34 (-. ;>? Ch rit ble institutions" churches n# p rson ges or con+ents ppurten nt thereto" $os%ues" non-profit ce$eteries" n# ll l n#s" buil#ings" n# i$pro+e$ents" ctu ll!" #irectl!" n# e&clusi+el! use# for religious" ch rit ble" or e#uc tion l purposes sh ll be e&e$pt fro$ t & tion3 $ec. 5[.]' Art. 6&/' )0-1 Constitution $2CT&34 5. (.# All re+enues n# ssets of non-stoc8" non-profit e#uc tion l institutions use# ctu ll!" #irectl!" n# e&clusi+el! for e#uc tion l purposes sh ll be e&e$pt fro$ t &es n# #uties3 Upon the #issolution or cess tion of the corpor te e&istence of such institutions" their ssets sh ll be #ispose# of in the $ nner pro+i#e# b! l '3 5ropriet r! e#uc tion l institutions" inclu#ing those cooper ti+el! o'ne#" $ ! li8e'ise be entitle# to such e&e$ptions sub9ect to the li$it tions pro+i#e# b! l ' inclu#ing restrictions on #i+i#en#s n# pro+isions for rein+est$ent3 CIR v. CA$ (;- SC.A -," :ct3 1<" 1;;- 45 ng nib n6 L 's llo'ing t & e&e$ption re construe# strictissimi "uris. Mence" for the R)CA to be gr nte# the e&e$ption it cl i$s un#er the bo+ecite# pro+ision" it $ust pro+e 'ith subst nti l e+i#ence th t I1J it f lls un#er the cl ssific tion non,stoc-! non,profit educational institution. n# I(J the inco$e it see8s to be e&e$pte# fro$ t & tion is used actually! directly! and e/clusively for educational purposes. Mo'e+er" the Court notes th t not scintill of e+i#ence ' s sub$itte# b! pri+ te respon#ent to pro+e th t it $et the s i# re%uisites3 W*! (a) ra#t ta0 e0e('ti!#s1 C*ave9 v. PC22$ (;; SC.A 0<<" 2ec3 ;" 1;;- 45 ng nib n6 The po'er to t & n# to gr nt e&e$ptions is +este# in the Congress n#" to cert in e&tent" in the loc l legisl ti+e bo#ies3 Section (-I<J" Article D7 of the Constitution" specific ll! pro+i#es: E*o l ' gr nting n! t & e&e$ption sh ll be p sse# 'ithout the concurrence of $ 9orit! of ll the $e$bers of the Congress3K The 5C>> h s bsolutel! no po'er to gr nt t & e&e$ptions" e+en un#er the co+er of its uthorit! to co$pro$ise ill-gotten 'e lth c ses3 CIR v. S.C. 8!*#s!# a#& S!#$ I#".$ ,1; SC.A -0" June (F" 1;;;" ,r# 2i+3 4>on? g -.e!es6 The .5-US T & Tre t! is 9ust one of nu$ber of bil ter l tre ties 'hich the 5hilippines h s entere# into for the +oi# nce of #ouble t & tion3 The purpose of these intern tion l gree$ents is to reconcile the n tion l fisc l legisl tions of the contr cting p rties in or#er to help the t &p !er +oi# si$ult neous t & tion in t'o #ifferent 9uris#ictions. )ore precisel!" the t & con+entions re #r fte# 'ith +ie' to' r#s the eli$in tion of international "uridical double ta/ation3 &nternational 7uridical double ta8ation is #efine# s the i$position of co$p r ble t &es in t'o or $ore st tes on the s $e t &p !er in respect of the s $e sub9ect $ tter n# for i#entic l perio#s3 The pp rent rati!#ale for #oing ' ! 'ith #ouble t & tion is to encour ge the free flo' of goo#s n# ser+ices n# the $o+e$ent of c pit l" technolog! n# persons bet'een countries" con#itions #ee$e# +it l in cre ting robust n# #!n $ic econo$ies3 Foreign in+est$ents 'ill onl! thri+e in f irl! pre#ict ble n# re son ble intern tion l in+est$ent cli$ te n# the protection g inst #ouble t & tion is cruci l in cre ting such cli$ te3 Ta0 TreatiesB I#ter#ati!#al 8uri&i"al D!u%le Ta0ati!#

Civil a#& '!liti"al ri *ts

re cl ss of rights th t protect in#i+i#u ls@ free#o$ fro$ infringe$ent b! go+ern$ents n# pri+ te org ni? tions" n# ensure one@s bilit! to p rticip te in the ci+il n# politic l life of the st te 'ithout #iscri$in tion or repression3 Civil ri *ts inclu#e the ensuring of peoples@ ph!sic l n# $ent l integrit!" life n# s fet!H protection fro$ #iscri$in tion on groun#s such s r ce" gen#er" n tion l origin" colour"se&u l orient tion" ethnicit!" religion" or #is bilit!H4164(64,6 n# in#i+i#u l rights such spri+ c!" the free#o$s of thought n# conscience" speech n# e&pression" religion" the press" sse$bl! n# $o+e$ent3 P!liti"al ri *ts inclu#e n tur l 9ustice Iproce#ur l f irnessJ in l '" such s the rights of the ccuse#" inclu#ing the right to f ir tri lH #ue processH the right to see8 re#ress or leg l re$e#!H n# rights of p rticip tion in ci+il societ! n# politics such s free#o$ of ssoci tion" the right to sse$ble" the right to petition" the right of self-#efense" n# theright to +ote3 Ci+il n# politic l rights for$ the origin l n# $ in p rt of intern tion l hu$ n rights34<6The! co$prise the first portion of the 1;<- Uni+ers l 2ecl r tion of Mu$ n .ights I'ithecono$ic" soci l n# cultur l rights co$prising the secon# portionJ3 The theor! of three gener tions of hu$ n rights consi#ers this group of rights to be Afirst-gener tion rightsA" n# the theor! of neg ti+e n# positi+e rights consi#ers the$ to be gener ll! neg ti+e rights3 E"!#!(i" ri *ts h +e tr #ition ll! been referre# to s p rt of the secon# gener tion of hu$ n rights" together 'ith soci l n# cultur l rights3 7n#ee#" the tr #ition l cl ssific tion of hu$ n rights is s follo's: the first gener tion refers to ci+il n# politic l rightsH the secon# gener tion co$prises econo$ic" soci l n# cultur l rightsH n#" the thir# gener tion refers to collecti+e rights3 ECONOMIC RI2HTS inclu#e the right to 'or8" the right to the free choice of e$plo!$ent n# to 9ust n# f +our ble con#itions of 'or8H the right to for$ n# 9oin tr #e unions: the right to stri8eH the right to soci l securit!H n# the right to o'n propert!3 Contr r! to ci+il n# politic l rights" 'hich re i$$e#i tel! pplic ble n# essenti ll! b se# on the prohibition of St tes fro$ #oing so$ething Ii3e3" resort to torture" t 8e ctions th t curt il free#o$ of speech" free#o$ of religion" or the right to +ote" etc3J" econo$ic rights ten# to be consi#ere# s re%uiring St tes to t 8e ction" usu ll! in the for$ of specific legisl tion" policies or progr $$es" so those rights c n be re lise#3 The re lis tion of those rights is seen s progressi+e: Efull econo$ic" soci l" n# cultur l rights c n be chie+e# onl! gr #u ll!3 .esources n# ti$e $ ! be re%uire#K 416" though intern tion l legisl tion cle rl! st tes th t full rights shoul# be re che# o+er ti$e" n# th t St tes h +e leg l oblig tion to t 8e i$$e#i te n# continue# ction to #o so3 )oreo+er" n! ction" 'hether leg l or politic l" t 8en to #i$inish e&isting protections n# le+els of re lis tion of these rights shoul# be prohibite#3 All hu$ n rights re in#i+isible" inter#epen#ent n# interrel te#" n# the fulfill$ent n# protection of one right ffects th t of others3 This is true $ong ll rights n# $ong or 'ithin specific c tegories of rights3 For inst nce" econo$ic rights re closel! lin8e# to soci l n# cultur l rights3 The right to 'or8" for e& $ple" is connecte# to th t of ensuring $ini$u$ st n# r#s of li+ing" etc3 Just s the #istinction bet'een ci+il n# politic l rights is so$eti$es blurre#" the #ifference bet'een econo$ic" soci l" n# cultur l rights is not l' !s ob+ious3 For e& $ple" the right to e#uc tion h s been consi#ere# b! #ifferent e&perts s n econo$ic" soci l or cultur l right