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    Constitutional Limitations: Sison v. Ancheta, Supra

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    Meg Bobadilla
    The document discusses equal protection under the law as it relates to taxation. It makes three key points: 1) There needs to be persuasive evidence of a violation of due process or equal protection. Otherwise, the tax is presumed valid. 2) For a tax to be equal and uniform, all taxable property of the same class must be taxed at the same rate. 3) The taxing power can make reasonable classifications for taxation purposes. Differentiation is allowed if it conforms to standards of fairness and is not truly discriminatory.

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    Constitutional Limitations: Sison v. Ancheta, Supra

    Uploaded by

    Meg Bobadilla
    5 views1 page
    The document discusses equal protection under the law as it relates to taxation. It makes three key points: 1) There needs to be persuasive evidence of a violation of due process or equal protection. Otherwise, the tax is presumed valid. 2) For a tax to be equal and uniform, all taxable property of the same class must be taxed at the same rate. 3) The taxing power can make reasonable classifications for taxation purposes. Differentiation is allowed if it conforms to standards of fairness and is not truly discriminatory.

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    The document discusses equal protection under the law as it relates to taxation. It makes three key points: 1) There needs to be persuasive evidence of a violation of due process or equal protection. Otherwise, the tax is presumed valid. 2) For a tax to be equal and uniform, all taxable property of the same class must be taxed at the same rate. 3) The taxing power can make reasonable classifications for taxation purposes. Differentiation is allowed if it conforms to standards of fairness and is not truly discriminatory.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    5 views1 page

    Constitutional Limitations: Sison v. Ancheta, Supra

    Uploaded by

    Meg Bobadilla
    The document discusses equal protection under the law as it relates to taxation. It makes three key points: 1) There needs to be persuasive evidence of a violation of due process or equal protection. Otherwise, the tax is presumed valid. 2) For a tax to be equal and uniform, all taxable property of the same class must be taxed at the same rate. 3) The taxing power can make reasonable classifications for taxation purposes. Differentiation is allowed if it conforms to standards of fairness and is not truly discriminatory.

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    CONSTITUTIONAL LIMITATIONS

    2. EQUAL PROTECTION OF THE LAWS

    Sison v. Ancheta, supra.

     There is a need for proof of such persuasive character as would lead to a conclusion that
    there was a violation of the due process and equal protection clauses. Absent such showing,
    the presumption of validity must prevail.

     Equality and uniformity in taxation means that all taxable articles or kinds of property of the
    same class shall be taxed at the same rate.

     The taxing power has the authority to make reasonable and natural classifications for
    purposes of taxation. Where the differentiation conforms to the practical dictates of justice
    and equity, similar to the standards of equal protection, it is not discriminatory within the
    meaning of the clause and is therefore uniform.

    It suffices then that the laws operate equally and uniformly on all persons under similar
    circumstances or that all persons must be treated in the same manner, he conditions nt
    being different, both in the privileges conferred and liabilities imposed.

    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 inequalities which result from a singling out of one particular
    class for taxation, or exemption infringes no constitutional limitation.

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