Definition of States

1. Law: (Written often with an uppercase or capital letter 'S') entity that prosecutes
persons accused of criminal wrongdoing as the representative of the people of
a state.
2. Politics: (Written usually with a lowercase or common letter 's') Geographical
area within defined territorial boundaries and with a distinct set of political
institutions, ruled by a government through laws conformance to which is
imposed by force (if necessary) in the common interest. Whereas the term
'state' emphasizes a self-governing legal and political entity, 'nation'
emphasizes a particular community of people with shared culture and history,
and 'country' the physical dimensions and boundaries of a geographical area.

Reference:

States: Definitions (n.d.). WebFinance Inc. Website. Retrieved June 29,

2017, from http://www.businessdictionary.com/definition/state.html

Elements of States

The following are the elements of the state

Physical bases of the State
1. Population
A state is an organization of human beings living together as a community.
The population of a state comprises all individuals who, in principle, inhabit
the territory in a permanent way. It may consist of nationals and foreigners.
As has repeatedly been pointed out by doctrine, the requirement of a
population is not necessarily an equivalent of the requirement of
nationality. The population of a state need not be completely
homogeneous in culture, language, and race or otherwise. Indeed, it is
even rare, except for Microstates, to find a State with a homogeneous
people. International law does not require a minimum number of
inhabitants constituting a State. The smallest number of nationals in a
Microstate can be find in Nauru and in Monaco. This figure can be even
lower if we take into account that theoretically Pitcairn with 52 inhabitants
has the right to opt for statehood by virtue of its right to self-determination.
No reservations have been made by the international community with
respect to statehood because of the limited number of nationals of
Microstates, even if foreign residents outnumbered the nationals
(Chanhchom, 2010, A Permanent Population section, para.1).
 2. Territory
Territory is a geographical area that is owned and controlled by a
government or country to exercise such state sovereignty (Chanhchom,
2010, A Defined Territory section, para.2).
People cannot constitute a state, unless they inhabit in a definite territory
When they reside permanently in a fixed place, they develop a community
of interests and a sense of unity. It becomes easy to organize them into a
political unit and control them. Therefore, the state requires a fixed
territory, with clearly demarcated boundaries over which it exercises
undisputed authority. Territory is its "material basis". The territory of a
state comprises:

I) Land, mountains, rivers and lakes within its frontiers,

II) Territorial water, extending six miles into the sea from the coast,

III) Air space, lying above its territory.

The state has full rights of control and use over its territory. Any
interference with the rights of one state by others may lead to war.

However, how much territory is necessary for the maintenance of state?

There is no accepted rule as to the size of a state's territory. In the modern
world, we find states of all sizes and shapes. More important than the size
are the nature resources and the location of the state. A geographically
contiguous territory is an asset; otherwise, it creates problems of
administration and control. (Dasgupta, n.d., Territory section, para.1-3).

Political bases of the State

1. Government
The government is the executive branch of the state and has the role to
administer the state uniformly in the following aspects: political, economic,
social, cultural, use of natural resources, environmental protection,
national defense and security, and foreign affairs.
The Form of state can be define depending on the constitution drafted;
generally, structure of state can be divided into unitary state and federal
state, this probably affects the government in exercising limit on its power
(Chanhchom, 2010, Government section, para.1-2).
2. Sovereignty
Sovereignty is the quality of having supreme, independent authority over
a territory. It is a power to rule and make law that rests on a political fact
for which no purely legal explanation. The definition of the Sovereignty
is quite similar to the Independence and they mostly used along together
(Chanhchom, 2010, Sovereignty section, para.1).
Sovereignty has two aspects- internal and external. Internal sovereignty
is the supreme authority of the state over all individuals and associations
 within its geographical limits. By virtue of it, the state makes- and enforces
laws on persons and associations. Any violation of these laws will lead to
punishment (Dasgupta, n.d., Sovereignty section, para.2).
External sovereignty implies the freedom of the state from foreign control.
No external authority can limit its power. India before 1947 was not a state
because though it had the other three elements, i.e., population, territory
and government, the fourth and the most important one i.e., independence
was missing (Dasgupta, n.d., Sovereignty section, para.3).

Reference:

Chanhchom, P. (2010, March 9). 4 Elements of State. Retrieved June 29,

2017, from https://www.scribd.com/doc/62013413/4-Elements-of-State
Dasgupta, R. (n.d.). What are the essential elements of a State?.
Retrieved June 29, 2017, from http://www.preservearticles.com/20111
00414551/what-are-the-important-elements-of-the-state.html

Distinction between Citizenship and Nationality

While the terms "citizenship" and "nationality" are sometimes used

interchangeably, this is for political purposes rather than because there is no difference
between the two. The most familiar instance of this is the use of "nationality" to denote
state citizenship (as in nationality law). This is common practice for many states, under
the assumption that because they are supposed to be "nation-states" (meaning that
the boundaries of the nation and the state coincide), making a distinction is
unnecessary all citizens are also nationals (Citizenship and nationality, 2017,
Relationship section, para.1).

First, let us see what nationality means. In simple words, nationality can be apply
to the country where an individual was born. Then what does citizenship stands for?
It is a legal status, which means that an individual has been register with the
government in some country.

An individual is a national of a particular country by birth. Nationality is got

through inheritance from his parents or it be called a natural phenomenon. On the
other hand, an individual becomes a citizen of a country only when he has accepted
into that countrys political framework through legal terms (Prabhat, 2011, Nationality
vs. Citizenship, para.2-3).
 Coming to citizenship, some nations also confer honorary citizenship to
individuals. However, no country can confer honorary nationality on any one, as his
birthplace cannot be change.

Nationality can be describe as a term that refers to belonging to a group having

same culture, traditions history, language and other general similarities. On the other
hand, citizenship may not refer to people of the same group. For example, an Indian
and may be having a US citizenship but he will not be belonging to the same group as
that of the American nationals. (Prabhat, 2011, Nationality vs. Citizenship, para.6-7).

Table 1: Comparison between Citizenship and Nationality:

2 ("Difference Between," n.d., Comparison Table)

Reference:

Citizenship and nationality (2017, May 5). Wikipedia Foundation Inc.

Website. Retrieved June 29, 2017, from https://en.wikipedia.org/wiki
/Wikipedia:Citizenship_and_nationality

Difference between Citizenship and Nationality (n.d.). Difference Between

Website. Retrieved June 29, 2017, from http://www.differencebetween
.info/difference-between-citizenship-and-nationality
 Prabhat S. (2011, July 28). Difference between Nationality and
Citizenship. Retrieved June 29, 2017, from https://www.scribd.com/doc
/62013413/4-Elements-of-State

Filipino Citizen under 1987 Constitution

ARTICLE IV
CITIZENSHIP
Section 1. The following are citizens of the Philippines:
1) Those who are citizens of the Philippines at the time of the adoption of
this Constitution;
2) Those whose fathers or mothers are citizens of the Philippines;
3) Those born before January 17, 1973, of Filipino mothers, who elect
Philippine Citizenship upon reaching the age of majority; and
4) Those who are naturalized in the accordance with law.
Section 2. Natural-born citizens are those who are citizens of the Philippines
from birth without having to perform any act to acquire or perfect their Philippine
citizenship. Those who elect Philippine citizenship in accordance with paragraph
(3), Section 1 hereof shall be deemed natural-born citizens.
Section 3. Philippine citizenship may be lost or reacquired in the manner
provided by law.
Section 4. Citizens of the Philippines who marry aliens shall retain their
citizenship, unless by their act or omission they are deemed, under the law to
have renounced it.
Section 5. Dual allegiance of citizens is inimical to the national interest and shall
be dealt with by law (1987 Constitution, n.d., Article IV section, sec.1-5).

Reference:
1987 Constitution of the Republic of the Philippines (n.d.). The LAWPHil
Project Website. Retrieved June 29, 2017, from http://www.lawphil.net
/consti/cons1987.html

The Territory Comprises the Philippine under 1987 Constitution

The national territory comprises the Philippine archipelago, with all the islands
and waters embraced therein, and all other territories over which the Philippines has
sovereignty or jurisdiction, consisting of its terrestrial, fluvial and aerial domains,
including its territorial sea, the seabed, the subsoil, the insular shelves, and other
submarine areas. The waters around, between, and connecting the islands of the
archipelago, regardless of their breadth and dimensions, form part of the internal
waters of the Philippines (1987 Constitution, n.d., Article I section, para.1).
 Reference:
1987 Constitution of the Republic of the Philippines (n.d.). The LAWPHil
Project Website. Retrieved June 29, 2017, from http://www.lawphil.net
/consti/cons1987.html

Archipelagic Doctrine

It is defined as all waters, around between and connecting different islands

belonging to the Philippine Archipelago, irrespective of their width or dimension, are
necessary appurtenances of its land territory, forming an integral part of the national
or inland waters, subject to the exclusive sovereignty of the Philippines. It is found in
the 2nd sentence of Article 1 of the 1987 Constitution.

It emphasizes the unity of the land and waters by defining an archipelago as

group of islands surrounded by waters or a body of waters studded with islands.

To emphasize unity, an
imaginary single baseline is
drawn around the islands by
joining appropriate points of
the outermost islands of the
archipelago with straight lines
and all islands and waters
enclosed within the baseline
form part of its territory.

The main purpose of the

archipelagic doctrine is to protect the territorial interests of an archipelago, that is, the
territorial integrity of the archipelago. Without it, there would be pockets of high seas
between some of our islands and islets, thus foreign vessels would be able to pass
through these pockets of seas and would have no jurisdiction over them.
Accordingly, if we follow the old rule of international law, it is possible that between
islands, e.g. Bohol and Siquijor, due to the more than 24 mile distance between the
2 islands, there may be high seas. Thus, foreign vessels may just enter anytime at
will, posing danger to the security of the State. However, applying the doctrine, even
these bodies of water within the baseline, regardless of breadth, form part of the
archipelago and are thus considered as internal waters.
 Following the Archipelagic Doctrine, the Spratlys Group of Islands is not part of
Philippine archipelago. It is too far to be included within the archipelagic lines
encircling the internal waters of Philippine Archipelago. However, the SGI is part of
the Philippine territory because a Filipino seaman in the name of ViceAdmiral Cloma
who later renounced his claim over it in favor of the Republic of the Philippines
discovered it. Subsequently, then Pres. Marcos issued a Presidential Decree
constituting SGI as part of the Philippine territory and sending some of our armed
forces to protect said island and maintain our sovereignty over it (Archipelagic
Doctrine, n.d., para.1-5)

Reference:

Archipelagic Doctrine (n.d.). Prohealthlaw Website. Retrieved June 29,

2017, from http://www.prohealthlaw.com/2015/01/archipelagic-
doctrine.html

Forms of Government

Definitions of the major governmental terms and types of government are as

follows:

Anarchy a condition of lawlessness or political disorder brought about by the

absence of governmental authority.

Commonwealth a nation, state, or other political entity founded on law and united
by a compact of the people for the common good.

Communism a system of government in which the state plans and controls the
economy and a single often authoritarian party holds power; state controls are
imposed with the elimination of private ownership of property or capital while claiming
to make progress toward a higher social order in which all goods are equally shared
by the people (i.e., a classless society).

Confederacy (Confederation) a union by compact or treaty between states,

provinces, or territories, that creates a central government with limited powers; the
constituent entities retain supreme authority over all matters except those delegated
to the central government.

Constitutional a government by or operating under an authoritative document

(constitution) that sets forth the system of fundamental laws and principles that
determines the nature, functions, and limits of that government.

Constitutional Democracy a form of government in which the sovereign power of

the people is spelled out in a governing constitution.
Constitutional Monarchy a system of government in which a monarch is guided by
a constitution whereby his/her rights, duties, and responsibilities are spelled out in
written law or by custom.

Democracy a form of government in which the supreme power is retained by the

people, but which is usually exercised indirectly through a system of representation
and delegated authority periodically renewed.

Democratic Republic a state in which the supreme power rests in the body of
citizens entitled to vote for officers and representatives responsible to them.
Dictatorship a form of government in which a ruler or small clique wield absolute
power (not restricted by a constitution or laws). Also, a system in which the citizens
do not possess the right to choose their own leaders.
Ecclesiastical a government administrated by a church.
Federal (Federative) a form of government in which sovereign power is formally
divided usually by means of a constitution between a central authority and a
number of constituent regions (states, colonies, or provinces) so that each region
retains some management of its internal affairs; differs from a confederacy in that
the central government exerts influence directly upon both individuals as well as
upon the regional units.
Federal Republic a state in which the powers of the central government are
restricted and in which the component parts (states, colonies, or provinces) retain a
degree of self-government; ultimate sovereign power rests with the voters who
chose their governmental representatives.
Maoism the theory and practice of Marxism-Leninism developed in China by Mao
Zedong (Mao Tse-tung), which states that a continuous revolution is necessary if
the leaders of a communist state are to keep in touch with the people.
Marxism the political, economic, and social principles espoused by 19th century
economist Karl Marx; he viewed the struggle of workers as a progression of
historical forces that would proceed from a class struggle of the proletariat (workers)
exploited by capitalists (business owners), to a socialist dictatorship of the
proletariat, to, finally, a classless society communism.
Marxism-Leninism an expanded form of communism developed by Lenin from
doctrines of Karl Marx; Lenin saw imperialism as the final stage of capitalism and
shifted the focus of workers struggle from developed to underdeveloped countries.
Monarchy a government in which the supreme power is lodged in the hands of a
monarch who reigns over a state or territory, usually for life and by hereditary right;
the monarch may be either a sole absolute ruler or a sovereign such as a king,
queen, or prince with constitutionally limited authority.
Oligarchy a government in which control is exercised by a small group of
individuals whose authority generally is based on wealth or power.
Parliamentary Democracy a political system in which the legislature (parliament)
selects the government a prime minister, premier, or chancellor along with the
cabinet ministers according to party strength as expressed in elections; by this
system, the government acquires a dual responsibility: to the people as well as to
the parliament.
Parliamentary Government (Cabinet-Parliamentary government) a
government in which members of an executive branch (the cabinet and its leader
a prime minister, premier, or chancellor) are nominated to their positions by a
legislature or parliament, and are directly responsible to it; this type of government
can be dissolved at will by the parliament (legislature) by means of a no confidence
vote or the leader of the cabinet may dissolve the parliament if it can no longer
function.
Parliamentary monarchy a state headed by a monarch who is not actively
involved in policy formation or implementation (i.e., the exercise of sovereign
powers by a monarch in a ceremonial capacity); true governmental leadership is
carried out by a cabinet and its head a prime minister, premier, or chancellor
who are drawn from a legislature (parliament).
Republic a representative democracy in which the peoples elected deputies
(representatives), not the people themselves, vote on legislation.
Socialism a government in which the means of planning, producing, and
distributing goods is controlled by a central government that theoretically seeks a
more just and equitable distribution of property and labor; in actuality, most socialist
governments have ended up being no more than dictatorships over workers by a
ruling elite.
Sultanate similar to a monarchy, but a government in which the supreme power is
in the hands of a sultan (the head of a Muslim state); the sultan may be an absolute
ruler or a sovereign with constitutionally limited authority.
Theocracy a form of government in which a Deity is recognized as the supreme
civil ruler, but the Deitys laws are interpreted by ecclesiastical authorities (bishops,
mullahs, etc.); a government subject to religious authority.
Totalitarian a government that seeks to subordinate the individual to the state by
controlling not only all political and economic matters, but also the attitudes, values,
and beliefs of its population.
Reference:
Forms of Government (n.d.). The History Guy Website. Retrieved June
29, 2017, from http://www.historyguy.com/nations/government_types
.html

Branches of Government

In 1787, leaders of the states gathered to write the Constitution-a set of

principles that told how the new nation would be govern.
 The leaders of the
states wanted a strong and
fair national government.
However, they also wanted
to protect individual
freedoms and prevent the
government from abusing
its power. They believed
they could do this by
having three separate
branches of government:
the executive, the
legislative and the judicial.
This separation is describe
in the first three articles, or sections, of the Constitution.

Legislative Branch

The legislative branch is made up of the two houses of Congressthe

Senate and the House of Representatives. The most important duty of the
legislative branch is to make laws. Laws are written, discussed and voted on in
Congress.

There are 100 senators in the Senate, two from each state. Senators are
elected by their states and serve six-year terms. The Vice President of the U.S.
is considered the head of the Senate, but does not vote in the Senate unless
there is a tie. The Senate approves nominations made by the President to the
Cabinet, the Supreme Court, federal courts and other posts. The Senate must
ratify all treaties by a two-thirds vote.

There are 435 representatives in the House of Representatives. The

number of representatives each state gets is based on its population. For
example, California has many more representatives than Rhode Island. When
Census figures determine that the population of a state has changed
significantly, the number of representatives in that state may shift proportionately.
Representatives are elected by their states and serve two-year terms. The
Speaker of the House, elected by the representatives, is considered the head of
the House.

Both parties in the Senate and the House of Representatives elect leaders.
The leader of the party that controls the house is called the majority leader. The
other party leader is called the minority leader.

Executive Branch

The President is the head of the executive branch, which makes laws
official. The President is elected by the entire country and serves a four-year
term. The President approves and carries out laws passed by the legislative
branch. He appoints or removes cabinet members and officials. He negotiates
treaties, and acts as head of state and commander in chief of the armed forces.

The executive branch also includes the Vice President and other officials,
such as members of the cabinet. The cabinet is made up of the heads of the 15
major departments of the government. The cabinet gives advice to the President
about important matters.

The Cabinet:

The Secretary of State

The Secretary of the Treasury
The Secretary of Defense
The Attorney General (Justice Department)
The Secretary of the Interior
The Secretary of Agriculture
The Secretary of Commerce
The Secretary of Labor
The Secretary of Health and Human Services
The Secretary of Homeland Security
The Secretary of Housing and Urban Development
The Secretary of Transportation
The Secretary of Education
The Secretary of Energy
The Secretary of Veterans' Affairs
Judicial Branch

The judicial branch oversees the court system of the U.S. Through court cases,
the judicial branch explains the meaning of the Constitution and laws passed by
Congress. The Supreme Court is the head of the judicial branch. Unlike a criminal
court, the Supreme Court rules whether something is constitutional or
unconstitutionalwhether or not it is permitted under the Constitution.

On the Supreme Court there are nine justices, or judges: eight associate justices
and one chief justice. The judges are nominated by the President and approved by the
Senate. They have no term limits. The Supreme Court is the highest court in the land.
Its decisions are final, and no other court can overrule those decisions. Decisions of
the Supreme Court set precedentsnew ways of interpreting the law.

Reference:
1987 Constitution of the Republic of the Philippines (n.d.). The LAWPHil
Project Website. Retrieved June 29, 2017, from http://www.lawphil.net
/consti/cons1987.html

Process in Passing a Bill in the Law

There are 10 steps a bill can go through before becoming a law.

Step 1: A Bill Is Born

Anyone may draft a bill; however, only members of Congress can introduce
legislation, and, by doing so, become the sponsor(s). The president, a member of the
cabinet or the head of a federal agency can also propose legislation, although a
member of Congress must introduce it.

Step 2: Committee Action

As soon as a bill is introduce, it is referred to a committee. At this point, the bill is

examine carefully and its chances for passage are first determined. If the committee
does not act on a bill, the bill is effectively "dead."

Step 3: Subcommittee Review

Often, bills are referred to a subcommittee for study and hearings. Hearings
provide the opportunity to put on the record the views of the executive branch, experts,
other public officials and supporters, and opponents of the legislation.
Step 4: Mark up

When the hearings are completed, the subcommittee may meet to "mark up"
the bill; that is, make changes and amendments prior to recommending the bill to the
full committee. If a subcommittee votes not to report legislation to the full committee,
the bill dies. If the committee votes for the bill, it is sent to the floor.

Step 5: Committee Action to Report a Bill

After receiving a subcommittee's report on a bill the full committee votes on its
recommendation to the House or Senate. This procedure is called "ordering a bill
reported."

Step 6: Voting

After the debate and the approval of any amendments, the bill is passed or
defeated by the members voting.

Step 7: Referral to Other Chamber

When the House or Senate passes a bill, it is referred to the other chamber,
where it usually follows the same route through committee and floor action. This
chamber may approve the bill as received, reject it, ignore it, or change it.

Step 8: Conference Committee Action

When the actions of the other chamber significantly alter the bill, a conference
committee is formed to reconcile the differences between the House and Senate
versions. If the conferees are unable to reach agreement, the legislation dies. If
agreement is reached, a conference report is prepared describing the committee
members' recommendations for changes. Both the House and Senate must approve
the conference report

Step 9: Final Action

After both the House and Senate have approved a bill in identical form, it is sent
to the president. If the president approves of the legislation, he signs it and it becomes
law. Or, if the president takes no action for ten days, while Congress is in session, it
automatically becomes law. If the president opposes the bill, he can veto it; or if he
takes no action after the Congress has adjourned its second session, it is a "pocket
veto" and the legislation dies.
Step 10: Overriding a Veto

If the president vetoes a bill, Congress may attempt to "override the veto." If both the
Senate and the House pass the bill by a two-thirds majority, the president's veto is
overruled and the bill becomes a law.

Reference:
How a Bill Becomes Law (2012, March 12). The National Human Genome
Research Institute Website. Retrieved June 29, 2017, from https://www.
genome.gov/12513982/how-a-bill-becomes-law/

Inherent Powers of the States

3 Inherent Powers of the State:

1. Police Power;

2. Power of Eminent Domain or Power of Expropriation; and

3. Power of Taxation

Purpose:

1. for public good or welfare - Police Power

2. for public use - Power of Eminent Domain

3. for revenue - Power of Taxation

POLICE POWER is the power of promoting the public welfare by restraining and
regulating the use of both liberty and property of all the people. It is considered only
the government may exercise the most all-encompassing of the three powers. It. The
property taken in the exercise of this power is destroyed because it is noxious or
intended for a noxious purpose. It lies primarily in the discretion of the legislature.
Hence, the President, and administrative boards as well as the lawmaking bodies on
all municipal levels, including the barangay may not exercise it without a valid
delegation of legislative power. Municipal governments exercise this power by virtue
of the general welfare clause of the Local Government Code of 1991. Even the courts
cannot compel the exercise of this power through mandamus or any judicial process.
Requisites of a valid police measure:

(a.) Lawful Subject - the activity or property sought to be regulated affects the
public welfare. It requires the primacy of the welfare of the many over the
interests of the few.
 (b.) Lawful Means - the means employed must be reasonable and must conform
to the safeguards guaranteed by the Bill of Rights.

POWER OF EMINENT DOMAIN affects only property RIGHTS. It may be exercised

by some private entities. The property forcibly taken under this power, upon payment
of just compensation, is needed for conversion to public use or purpose. The taking of
property in law may include: - trespass without actual eviction of the owner;- material
impairment of the value of the property; or- prevention of the ordinary uses for which
the property was intended. The property that may be subject for appropriation shall
not be limited to private property. Public property may be expropriated provided there
is a SPECIFIC grant of authority to the delegate. Money and a chose in action are the
only things exempt from expropriation. Although it is also lodged primarily in the
national legislature, the courts have the power to inquire the legality of the right of
eminent domain and to determine whether or not there is a genuine necessity
therefore.

POWER OF TAXATION affects only property rights and may be exercised only by the
government. The property taken under this power shall likewise be intended for a
public use or purpose. It is used solely for the purpose of raising revenues, to protect
the people and extend them benefits in the form of public projects and services (I hope
so). Hence, it cant be allowed to be confiscatory, except if it is intended for destruction
as an instrument of the police power. It must conform to the requirements of due
process. Therefore, taxpayers are entitled to be notified of the assessment
proceedings and to be heard therein on the correct valuation to be given the property.
It is also subject to the general requirements of the equal protection clause that the
rule of taxation shall be uniform and equitable

Reference:
3 Inherent Powers of the State (n.d.). Scribd Inc. Website. Retrieved June
29, 2017, from https://www.scribd.com/doc/59750525/3-Inherent-
Powers-of-the-State

Inherent Limitation of the Power of Taxation

A. Non Delegation of the power to Tax the power to tax is purely legislative and it
cannot be delegated by the legislature to the executive or judicial department of the
government. Separation of the three branches of government.
B. Exemption from taxation of government entities - Government agencies
performing essential government functions are exempt from tax unless expressly
taxed while those performing proprietary functions are subject to tax unless expressly
exempted. Government cannot tax itself.

C. Public Purpose purpose affecting the inhabitants of the state as a community

and not merely as individuals. Financing educational activities, promotion of science,
maintenance of roads and bridges, aid for victims of calamities, etc. etc.

D. Territorial Jurisdiction the tax laws of the state are enforceable only within its
territorial limits. Tax laws do not operate beyond the countrys territorial limits.

E. International comity the property of a foreign State or government may not be

taxed by another. Courteous and friendly agreement and interaction between nations.

Reference:
Inherent Limitations of Taxation (2015, November 30). CPA Dream
Word Press Website. Retrieved June 29, 2017, from https://cpadreams
.wordpress.com/2015/11/30/inherent-limitations-of-taxation/

Definition of Constitution
Fundamental and entrenched rules governing the conduct of an organization or
nation state, and establishing its concept, character, and structure. It is usually a short
document, general in nature and embodying the aspirations and values of its writers
and subjects (Constitution Definition, n.d., Definition section).

Constitutions concern different levels of organizations, from sovereign states to

companies and unincorporated associations. A treaty, which establishes an
international organization, is also its constitution, in that it would define how that
organization is constituted. Within states, a constitution defines the principles upon
which the state is based, the procedure in which laws are made and by whom. Some
constitutions, especially codified constitutions, also act as limiters of state power, by
establishing lines, which a state's rulers cannot cross, such as fundamental rights
(Constitution Wikipedia, 2017, Constitution section, para.2).

Reference:
Constitution Definition (n.d.). WebFinance Inc. Website. Retrieved June
29, 2017, from http://www.businessdictionary.com/definition
/constitution.html
 Constitution Wikipedia (2017, June 26). Wikipedia Foundation Inc.
Website. Retrieved June 29, 2017, from https://en.wikipedia.org/wiki
/Constitution

Constitutional Limitation of power of Taxation

1. Observance of due process of law and equal protection of the laws. (sec, 1,
Art. 3) Any deprivation of life , liberty or property is with due process if it is
done under the authority of a valid law and after compliance with fair and
reasonable methods or procedure prescribed. The power to tax, can be
exercised only for a constitutionally valid public purpose and the subject of
taxation must be within the taxing jurisdiction of the state. The government
may not utilize any form of assessment or review which is arbitrary, unjust
and which denies the taxpayer a fair opportunity to assert his rights before
a competent tribunal. All persons subject to legislation shall be treated alike
under like circumstances and conditions, both in the privileges conferred in
liabilities imposed. Persons and properties to be taxed shall be group, and
all the same class shall be subject to the same rate and the tax shall be
administered impartially upon them.
2. Rule of uniformity and equity in taxation (sec 28(1)Art VI) All taxable articles
or properties of the same class shall be taxed at the same rate. Uniformity
implies equality in burden not in amount. Equity requires that the
apportionment of the tax burden be more or less just in the light of the
taxpayers ability to bear the tax burden.
3. No imprisonment for non-payment of poll tax (sec. 20, Art III) A person
cannot be imprisoned for non-payment of community tax, but may be
imprisoned for other violations of the community tax law, such as
falsification of the community tax certificate, or for failure to pay other taxes.
4. Non-impairment of obligations and contracts, sec 10, Art III . the obligation
of a contract is impaired when its terms and conditions are changed by law
 or by a party without the consent of the other, thereby weakening the
position or the rights of the latter. IF later taxing law revokes a tax
exemption granted by law and of the nature of a contract between the
taxpayer and the government, the said law shall not be valid, because it will
impair the obligation of contract.
5. Prohibition against infringement of religious freedom Sec 5, Art III, it has
been said that the constitutional guarantee of the free exercise and
enjoyment of religious profession and worship, which carries the right to
disseminate religious belief and information, is violated by the imposition of
a license fee on the distribution and sale of bibles and other religious
literatures not for profit by a non-stock, non-profit religious corporation.
6. Prohibition against appropriations for religious purposes, sec 29, (2) Art. VI,
Congress cannot appropriate funds for a private purpose, or for the benefit
of any priest, preacher or minister or for the support of any sect, church
except when such priest, preacher, is assigned to the armed forces or to
any penal institutions, orphanage or leprosarium.
7. Exemption of all revenues and assets of non-stock, non-profit educational
institutions used actually, directly, and exclusively for educational purposes
from income, property and donors taxes and custom duties (sec. 4 (3 and
4) art. XIV.
8. Concurrence by a majority of all members of Congress in the passage of a
law granting tax exemptions. Sec. 28 (4) Art. VI.
9. Congress may not deprive the Supreme Court of its jurisdiction to review,
revise, reverse, modify or affirm on appeal or certiorari, final judgments and
orders of lower courts in all cases involving the legality of any tax, impost,
assessment or any penalty imposed in the relation thereto.

Reference:
Limitations on the Power of Taxation (2009, June 29). Blogger Website.
Retrieved June 29, 2017, from https://www.blogger.com/about/?r=1-
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