Professional Documents
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15 Tio Vs VRB
15 Tio Vs VRB
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* EN BANC.
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MELENCIOHERRERA, J.:
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3 Public Service Co., Recktenwald, 290 111. 314, 8 A.L.R 466, 470.
4 Government vs. Hongkong & Shanghai Banking Corporation, No.
44257, November 22, 1938, 66 Phil. 483; Cordero vs. Cabatuando, et al.,
supra.
5 Sumulong vs. Commission on Elections, supra.
6 United States vs. Sanchez, 340 U.S. 42, 44, 1950, cited in Bernas,
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“The public purpose of a tax may legally exist even if the motive
which impelled the legislature to impose the tax was to favor one
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industry over another.
“It is inherent in the power to tax that a state be free to select
the subjects of taxation, and it has been repeatedly held that
“inequities which result from a singling out of one particular class
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for taxation or exemption infringe no constitutional limitation.”
Taxation has been made the implement of the state’s police
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power.
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14 Cincinnati, W. & Z.R. Co. vs. Clinton County Comrs. (1852) 1 Ohio
St. 88.
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No costs.
SO ORDERED.
Petition dismissed
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