Professional Documents
Culture Documents
Chapter IV: Executive Construction
Chapter IV: Executive Construction
Chapter IV: Executive Construction
1. Sarmiento v. Mison
The fundamental principle of constitutional construction is to give effect to the intent of the
framers of the organic law and of the people adopting it. The intention to which force is to be
given is that which is embodied and expressed in the constitutional provisions themselves.
2. Perfecto v. Meer
Whether the imposition of an income tax upon the salary of a member of the Judiciary amount
to a diminution thereof., and thus violate the Constitution. The 1935 Constitution provides in its
Article VIII, Section 9, that the members of the Supreme Court and all judges of inferior courts
“shall receive such compensation as may be fixed by law, which shall not be diminished during
their continuance in office”.
3. Endencia v. David
Whether the Legislature may lawfully declare the collection of income tax on the salary of a
public official, specially a judicial officer, not a decrease of his salary, after the Supreme Court
has found and decided otherwise. Therefore, the doctrine laid down in the case of Perfecto vs.
Meer to the effect that the collection of income tax on the salary of a judicial officer is a
diminution thereof and so violates the Constitution, is reiterated.
4. Nitafan v. CIR
Whether the intention of the framers of the 1987 Constitution is to exempt justices and judges
from taxes as it was in the 1935 Constitution. In the present case, Section 10, Article VIII is plain
that the Constitution authorizes Congress to pass a law fixing another rate of compensation of
Justices and Judges but such rate must be higher than that which they are receiving at the time
of enactment, or if lower, it would be applicable only to those appointed after its approval. The
constitutional provision in question until it was finally approved by the Commission disclosed
that the true intent of the framers of the 1987 Constitution, in adopting it, was to make the
salaries of members of the Judiciary taxable.
1. Aglipay v. Ruiz
Religious freedom as a constitutional mandate is not inhibition of profound reverence for
religion and is not a denial of its influence in human affairs. When the Filipino people, in the
preamble of their Constitution, implored “the aid of Divine Providence, in order to establish a
government that shall embody their ideals, conserve and develop the patrimony of the nation,
promote the general welfare, and secure to themselves and their posterity the blessings of
independence under a regime of justice, liberty and democracy,” they thereby manifested their
intense religious nature and placed unfaltering reliance upon Him who guides the destinies of
men and nations. The elevating influence of religion in human society is recognized here as
elsewhere. In the present case, the purpose of the issuing of the stamps was to take advantage
of an event considered of international importance to give publicity to the Philippines and its
people and attract more tourists to the country.
1. Primicias v. Urdaneta
The general rule is that a later law prevails over an earlier law. The ordinance’s validity should
be determined vis-a-vis RA 4136, the “mother statute” (not Act 3992), which was in force at the
time the criminal case was brought against Primicias.