Section 23

Declaration of the existence of a state of war

War- armed hostilities between two states

1935 Constitution- “the sole power to declare war”

1987- “the sole power to declare the existence of a state of war”

Note:
-no substantial difference between the two but merely for emphasis
-2nd phrase emphasizes more the fact that the Philippines renounces
aggressive war as an instrument policy
-the absence of a declaration of war or an existence of a state of war does
not prohibit the engagement in a defensive war

Constitution gives to the legislature the power to declare the existence of a

state of war and to enact all measures to support the war but the actual
power to make war is lodged in the executive power.

Note:
-executive power, when necessary, may make war even in the absence of
a declaration of war or an existence of a state of war.

1935 Constitution- “to promulgate rules and regulations”

-not a power to make laws but a power merely to execute the law

Emergency power must be only “for a limited period”. If congress does not
set a limit, the provision adds: “unless sooner withdrawn by resolution of
the Congress, such powers shall cease upon the next adjournment
thereof.”

Note:
-not necessary that the withdrawal be done through a statute.
-resolution does not need the approval of the President
-if Congress is not in session and therefore unable to act on emergency
situations, the President himself is stripped of his emergency powers.
-emergency powers are subject to the restrictions of the Congress; may be
narrow or broad as the Congress may make them.
Section 24-25

Funds are always needed for the support of public projects; money is the
motive force and lubricant of the machinery of government. Hence, the
power of the purse is one of the most important prerogatives of the
Congress.

Bills that must originate from the HOR

1. Appropriation bill
2. Revenue or Tariff bill
3. Bills authorizing increase of the public debt
4. Bills of local application
5. Private Bills

Rationale:
-must come from HOR on the theory that, HOR members are elected from
the districts and are expected to be more sensitive to the local needs and
problems. On the other hand, Senators, who are elected at large, are
expected to approach the same problems from the national view. (Tolentino
v. Sec. of Finance)

-based on theory that the Lower House is more numerous in membership

and therefore also more representative of the people. Hence, are
presumed to be more familiar with the needs of the country in regard to the
enactment of the legislation involved. (Tolentino v. Sec. of Finance)

Appropriation- measure may be defined as a statute the primary and

specific purpose of which is to authorize the release of public funds of
treasury.

General appropriation- law passed annually is intended to provide

for the financial operations of the entire government during one
fiscal period.

Special appropriation- law designed for a specific purpose, such

as the creation of a fund for the relief of typhoon victims.

Implied Limitations
-must be devoted to a public purpose
-the sum authorized to be released must be determinate or at least
determinable (because the national treasurer will have no guide, or worse,
will have unlimited discretion in the release of public funds.)
- ideally the law must appropriate in fixed amount, but it is sufficient if only
the maximum is indicated.
-where the appropriation of “not less than one million pesos” is
invalid for lack of certainty.

Constitutional Limitations
1. all appropriation bills should originate in the HOR (Sect. 24)
2. Congress may not increase the appropriations recommended by the
President (Section 25, par. 1->GENERAL APPROPRIATION

Note:
- based on historic practice; to prevent big budget deficits
-no prohibition against reducing the recommended appropriation except in
case of judiciary. No reduction is permitted in appropriations for the
judiciary.

3.Congress may not clutter general appropriation law with provisions not
specifically related to some item of appropriation; shall be limited in its
operation to the appropriation item to which it relates (Section 25, par. 2)
4. Congress shall strictly follow the procedure for approving
appropriations for other departments and agencies. (Section 25, par. 3) ->
PROCEDURE
5. special appropriations bill shall specify the purpose for which it is
intended (Section 25, par. 4)
6. no law shall be passed authorizing any transfer of appropriations
except in cases where the President, the President of the Senate, the
Speaker of the HOR, Chief Justice of SC, and the heads of Constitutional
Commissions may, by law, augment any item in the general appropriations
law for their respective offices from savings in other items of their
respective appropriations. (Section 25, par. 5) -> BUDGET
AUGMENTATION

Note:
-list is exclusive
-members of congress may not be given such authority and must seek
approval from the Speaker of the Senate President if these latter have
been authorized by law.
7. discretionary funds appropriated for particular officials shall be
disbursed only for public purposes to be supported by appropriate
vouchers and subject to such guidelines as may be prescribed by
law… (Section 25, par. 6)
8. If Congress have failed to pass the general appropriations bill for the
ensuing fiscal year, the general appropriations law for the preceding fiscal
year shall be deemed re-enacted. Such re-appropriation remains in
force until the general appropriations bill is passed by Congress.
->BUDGET RE-ENACTMENT
9. no public money or property shall be appropriated or used for the benefit,
or support of any sect, church, religion etc. (Section 29, par. 2)
10. general appropriation law must be based on the budget prepared by the
President

Appropriation bill- a bill which aims to appropriate a certain sum of money

for public use from the public treasury; an item which in itself is a specific
appropriation of money not some general provision of law which happens
to be put into an appropriation bill. (Bengzon v. Sec. of Justice)

Revenue or Tariff bill- those bills strictly designed to raise money or

revenue through imposition or levy.

Bills authorizing the increase of the public debt-

Bills of local application- bills whose reach is limited to specific localities,

such for instance as the creation of a town.

Private bills- bills that affect private persons, such for instance a bill
granting citizenship of a specific foreigner.
Section 29

-The power of the purse comprehends both the power to generate money
for the government by taxation and the power to spend it.
-Section 29 contains the limitations on the power to tax.

Special funds
-any tax levied for special purpose shall be treated as a special fund and
paid out for such purpose only.
-if the purpose has been fulfilled or abandoned, the blance, if any, shall be
transferred to the general funds of the government.
-this is to prevent abuse in the disposition of special funds.

Section 26

Paragraph 1

-The requirement that “Every bill shall embrace only one subject w/c shall
be expressed in the title thereof” is mandatory and not directory.

Note:
-This is to prevent surprise and fraud on the legislature is one of the
purposes of this provision and intended to accomplish.
-to prevent hodge-podge or log-rolling legislation; second, to prevent
surprise; and third to fairly appraise the people

-Constitution does not require Congress to employ in the title of an

enactment language of such precision as to mirror, fully index or catalogue
all the contents and the minute details therein. It suffices if the title should
serve the puporse of the constitutional demand that inform the legislators,
the persons interested in the subject of the bill and the public, of the nature,
scope, and consequences of the proposed law and its operation.

Paragraph 2

Three readings
-that there be three readings on “separate days” and that printed copies of
the bill in its final form should be distributed three days before its passage.

Exception:
-when the President certifies to the necessity of its immediate enactment.
The effect of the certification by the President is to dispense from the
requirement that the readings by on separate days and that the bill be
printed in its final form and distributed three days before third reading.

Tolentino v. Secretary of Finance, the VAT law bill had gone thru
second and third readings on the same day. The court said that “the
‘unless’ clause must be read in relation to the ‘except’ clause, because the
two are really coordinate clauses of the same sentence.”

Section 27

A bill will become a law when:

1. Congress may pass the bill (1) upon the last reading of a bill; (2) at
the request of one-fifth of the Members; (3) in re-passing a bill over
the veto of the President.
2. President approved the bill. He may sign it within 30 days from the
day he received the bill or he may approve it by inaction (meaning
does not act on the bill within 30 days after the receipt of the bill)
3. Law will only take effect after 15 days following the completion of their
publication either in the Official Gazette or in a newspaper of general
circulation in the Philippines; or in any date provided by law.

Conference Committees

In a bicameral system, it is not unusual that the final version approved by

one House differs from what has been approved by the other. The
conference committee, consisting of members nominated from both
Houses, is an extra constitutional creation of Congress whose function is to
propose to Congress ways of reconciling conflicting provisions found
in the Senate version and in the House version of a bill.

Veto power; “item” veto

Veto power of the President may be override by the Congress by a vote of
two-thirds of all its members. The Constitution provides that of his
objections or veto message is approved by the Congress by a vote of 2/3 of
all its members it shall be sent to the other House and does the same
process again.

-If the President disapproves of a provision in a bill approved by Congress,

he should veto the entire bill.
-He is not allowed to veto separate parts of a bill while retaining
others. It is only in the case of appropriation, revenue, and tariff bill that
he is authorized to exercise item-veto.

Item- is the particulars, the details, the distinct and severable parts of the
bill. It can be an entire section of a bill or a severable portion of a section.

Item veto- vetoing parts of the bill; not the entire bill

-In case of a provision that has no relation to any other in the appropriation
bill, the remedy is to consider it an unconstitutional “rider” under Section
25(2).

In Philconsa v. Enriquez, the Court allowed a veto in provision in an

appropriation bill even if it was not an item. The SC called it “the doctrine of
inappropriate provisions”

Note:
-inappropriate provisions, any provision or condition in an appropriation bill
which in the judgment of the President violates the Constitution may be
vetoed separately from the entire bill without need to veto the appropriation
to which they are attached.

Pocket Veto- it is one in which the President does not act on a bill passed
by Congress resulting in the disapproval of the bill.

Note:
-this is not allowed under the Constitution. If the President does not
communicate his veto within 30 days after the date of receipt of a bill, it
shall become a law as if he signed it.
Section 28

Taxation

Paragraph 1

The rule of taxation shall be uniform and equitable. The Congress shall
evolve a progressive system of taxation (par. 1)

No law granting any tax exemption shall be passed without concurrence of

a majority of all members of Congress (par. 4)

-The power to tax is given in order for government to be able "to pay the
debts and provide for the common defense and general welfare”
-It is inherent in the power to tax that the 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,
infringe no constitutional limitation.
-The purpose of the power to tax is to raise revenue; is a tool for
regulation for the purpose of regulating property the state can choose to
exercise either its police power or its power to tax.

Exemptions

-tax must be for a public purpose, uniform and equitable, and in coherent
with the equal protection clause.

Section 28 par. 3 provides that “Charitable institutions, churches, mosques,

non-profit cemeteries, and all lands, buildings, and improvements, actually,
directly and exclusively used for religious charitable or educational
purposes shall be exempt” from taxation.

Note:
-the exemption in this provision is only for “taxes assessed as property
taxes” as contra-distinguished from excise taxes
-properties exempted are “lands, buildings and improvements….”
-Tax exemptions for religious property are given in order to ensure
religious liberty and tax exemptions for educational institutions are
given for the sake of making quality education affordable to all.

Qualifications for properties to be covered by exemption

a. “Exclusively” – includes what is indispensable but also what is

incidental; facilities which are incidental to and reasonably necessary
for the accomplishment of said purposes
b. “actually”-
c. “directly”

In Lung Center of the Philippines because 60% of its hospital beds are
exclusively used for charity patients and the major thrust of its hospital
operation is to serve charity patients, the Center was deemed to be an
exempt charitable institution.

-Exemptions granted should not be extended beyond whatis

covered.

Section 30-31

-Congress was given the power to apportion the jurisdiction of courts.

-Congress is free to add to ot subtract from the powers of the courts except
insofar as these have been fixed by the Constitution.
-Section 30 does not prohibit Congress from increasing the jurisdiction of
the SC but simply prescribes that any such increase should be with the
advice and concurrence of the Court.

Section 31

-no Filipino could accept "honors, decorations or orders or titles of honor

and nobility from foreign nations without authorization of the government."
The government was also forbidden from establishing or granting them to
any Filipino. (Malolos Constitution, Art. 32, Title IV.)
Section 32

Initiative and Referendum

Initiative- power of the people to propose and enact legislative through an

election called for the purpose

Referendum- is the process by which any act or law or part thereof is

passed by Congress or by a legislative body is submitted to the people for
their approval or disapproval.

RA 6735 provides for initiative on statutes and local legislation.

Initiative is entirely the work of the electorate, referendum is begum and

consented to by the lawmaking body.