SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 1 Compiled and Encoded by: Kristine Quibod ‘A. GIVETHE ARTICLE AND SECTION + FILLIN THE BLANKS (Do you know your Constitution?) Section 5, Article 3 1) Free exercise of religious worship Is superior to taxation Section 2, Article 2 2,) International comity in taxation, Section 5, Article 10 3.) Taxation power of local government units 44), Article 14 4) Grants, endowments, donations or contributions to educational institutions used for educational purposes exempted from tax Section 29(2) Article 6 5.) No public money appropriated for religious purposes. Section 28(2) Article 6 6,) Taxation power of the president. Section 5(2b) Article & 7.) Legality of any tax law, toll or assessment may be passed upon the Supreme Court. Section 28/4) Article 6 8.) Tax laws to be ratified by 2. majority of the members of Congress refers to 10.) Granting of tax exemption Section 28(1) Article 6 11.) Congress shal evolve a 12.) Progressive system of taxation, Section 24, Article 6 13,) Revenue and tariff bis shall originate in the 14.) House of Representatives but the 15.) Senate ‘may propose or concur with the amendments. Section 2712) Article 6 16) taxes may be subject to presidential veto, Section 28(3) Article 6 417.) Real property tax exemption on properties are those used for 18.) religious 19. Charitable and 20. educational purposes, Section 29(3) Article 6 21.) Tax levied for special purpose treated as special und Section 4(3) Article 14 22.) Revenues and assets of non-stock, non-profit, educational institutions exempted from taxes. Section 10 Article 3 23.) When obligations in a contract s disturbed by operation ofa taxing statute the 24.) non-impairment clause is violated. Section 11 Article 12 25,) Public tities 26, Franchise is subject to amendment, alteration or repeal by congress. Section 28(3) Article 6 27,) There is 28. uniformity in taxation when it operates with the same force and effect in every place ‘here the subjects found and there is29,) equity in taxation when i is based on ability to pay. Section 1 Article 3 30.) The law isso arbitrary thatthe taking of property is without 31.) Due process Section 20 Article 3 32.) Non-imprisonment for non payment of 33.) pol tax Section 1 Article 3 34) 35) is subject to reasonable classification and to be a valid classification must rest on substantial distinction. BL FILLINTHE BLANKS. Taxation 1) Itis defined as the power by which the sovereign raises revenue. Taxes 2.) They are enforced proportional contribution from persons and property levied by the State, He conquers who endures. ~Persius ©SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 2 ‘Compiled and Encoded by: Kristine Quibod Life blood 3.) Taxes are important because they are of the government and should be collected without ‘unnecessary hindrance. Personal 4.) Taxes are to the taxpayer such that a corporation's tax delinquency cannot be enforced against its stockholders. Sovereignty 5.) The power to taxis an attribute of Police Power 6.) Taxation may be used as an implement of In order to promote general welfare. Theory of necessity 7.) The theory that the government cannot continue without the means to pay its expenses and that it has the right to compelits citizens to contribute. Reciprocal benefit principle 8.) The theory that the State demands and receives taxes from its subjects so that it may be able to perform its functions and that clizens be able to lve in an organized society. Personal Benefi 9.) A person cannot object or resist the payment of taxes solely because no____to him can be pointed out as. arising from the tax. court 10.) The purpose of the tax is exclusively within the discretion of the legislature but the may ‘determine whether the purpose is public or not. The power to tax Essentially involves the Power to destroy 11) The rule that Chief Justice Marshall of the US Supreme Court laid down in the case of McCulloch vs Maryland. ‘Supreme Court 12.) Because of the constitutional restraints on the taxing power that violates fundamental rights, it is equally correct to postulate that the power to tax while this court sit. Application 13, The court’s power of taxation is limited only tothe 13.) and 14.) of the aw. Interpretation 44) Lewing or imposition of tax 15.) The Stages or aspects of taxation, Collection of tax 16) Fiscal adequacy 17.) This principle is essential in order to avoid budgetary deficits and so as to minimize foreign and local borrowings. ‘Theoretical ustice 18.) A good taxsystem must be based on taxpayers ability to pay. ‘Administrative Feasibility 19.) This principle requires that taxes should be capable of being effectively enforced. ‘Special Assessment 20, Itis levied only on land and based wholly on benefit unlike a tax which is imposed on persons, property and Ucense 21.) An exaction at may be both a tax as well as regulatory fee. Subsidy 22.) legislative grant of money in aid ofa private enterprise deemed to promote the public welfare. Customs duties 23, Taxes charged upon commodities on their being imported in or exported from a country. He conquers who endures. ~Persius ©SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 3 ‘Compiled and Encoded by: Kristine Quibod Personal 24) Algo known as capitation or poll taxes of a fixed amount upon persons without regard to the amount of their property or occupation or business they're engaged. Direct 25.) Taxes wherein both the incidence as wel as the impact of burden falls on the same person. Indirect 26.) Taxes that can be shifted or passed on to another. Revenue 27.) These are taxes levied for the general or ordinary purposes of the government. Progressive 28.) these are taxes whereby the rate or amount of tax increases asthe amount of the income or earnings to be taxed increases. Due process 29.) This s violated when a taxis fora private purpose. 30.) The takings based under the authority ofa valid law. Public purpose 31.) The term synonymous to governmental purpose. ‘Non-delegation of legislative power 32.) This limitation that tax is purely legislative, 33.) The reason why the Armed Forces ofthe Philippines is exempted from taxation. International Comity __34.) The principle that a property ofa foreign government cannot be taxed by another State. Territorial Jur 35.) The limitation that taxation is good only in the State's border. Majority of the members of Congress __36.) The required vote for tax exemption statutes. Legislature 37.) Ithas the power to define, prescribe, and apportion the jurisdiction of courts. Non-stock, non-profit ‘educational institutions 38.) This institution is exempted from all taxes and duties as its assets and revenues are used for such purpose. Property tax 39.) The scope of exemption of churches and charitable institutions. Reliious 40.) To be exempt above, it must be used for what purposes. Charitable an Educational purpose 42 Prohibition against infringement of ‘eligious freedom 43.) This limitation is not violated when a priest is employed in the Army and paid wages for his services. 44.) This limitation is violated when license fees are imposed on the distribution of religious articles which are not for profit bya religious organization. Prohibition against the impairment of obligations He conquers who endures. ~Persius ©SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 4 Compiled and Encoded by: Kristine Quibod and contracts 45. Ths limitation does not allow that a tax exemption based on a contract and granted by law to be revoked bbya later law now taxing said activity. Equal protection 46.) Thiss violated when the classification is not valid and reasonable, Supreme Court 47.) Ithas the power to review all cases on the legality ofa tax. Constitutional 48.) Limitations on the power of taxation are classified into Inherent 49) Progressive System 50.) A tax system where you have more direct taxes than indirect taxes. Necessity theory ___51.] The taxation theory that without revenue raised from taxation, no government will survive. The power to tax does not involve the power to destroy '52,) The contrary statement laid by Justice Holmes in the case of Panhandle Oil Co. Vs. Mississippi. Persons 53.) These are the objects of taxation. Property sa) Property Rights 55) Taxes are not debt because they are enforced contribution 56.) The principle that taxes are not subject to set-off or compensation Eminent Domain 57, itis the taking of property for public use upon just payment, Special Assessment 58.) Its levied on land, not a personal liability but based on benefits Penalty 591) Sanction imposed as punishment for violation of law. Tasf system {60,) The system af imposing taxes on the importation or exportation of articles. Tall 61, It is imposed as a demand of proprietorship. ‘Theoretical Justice 62.) The taxation theory that the tax be in proportion to the revenue or income one is enjoying under the protection of the state Fiscal Adequacy 63.) Known as the canons ofa sound taxsystem Theoretical ustice 64.) Administrative Feasibility 65) Prospective application 66, The rule inthe application and operation of tax las Retroactive application 67) Ths rules not favored unless its not harsh and oppressive National 168.) The classification of taxes as to scope and authority imposing them. He conquers who endures. ~Persius ©SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 5 ‘Compiled and Encoded by: Kristine Quibod Municipal/tocal 68.) Non-impairment Clause 70.) The immunity from taxation is revocable unless protected by this constitutional provision. __ 71) itis the principle that GOCCs are taxable. Uniformity and Equity in taxation 72.) it means that al taxable articles of the same clas shall be taxed at the same rate Direct 73,) The classifications of taxes as to persons burdened, ___74,) The three known systems of taxation Regressive System 75.) Progressive System 76) Initiative and Referendum 77,) tis the process where citizens can now exercise the power of taxation. Police power 78.) A margin fee is a form of currency exchange restriction designed to discourage imports and encourage exports, hence an exercise of. TRUE OR FALSE FALSE 1L) Taxation isa delegated power by which the sovereign to raise revenue. FALSE 2.) Local government units have no inherent power of taxation since only the constitution can grant it. FALSE 3.) Taxation is not politcal nor its criminal, hence the ex-post facto rule is applicable, FALSE 4.) One can refuse to pay a tax out of which he would not enjoy any benefit. TRUE '5) The phases of taxation are levy, assessment, collection and payment. FALSE 6.) Administrative Feasibility is for taxpayers to pay taxes promptly. TRUE 7.) Revenue regulations cannot provide for penalties unless authorized by law. TRUE 8) Taxes levied under a tax law before it was repealed may still be collected after the repeal FALSE 9.) The legislature us subject to judicial limitations in the power to tax FALSE 10} Tax laws can be nulified because they will mpoverish the tax payers. TRUE 111, Capitation taxis imposed on persons. FALSE 12) Direct tax is imposed upon producers like the tax on alcohol products. TRUE 13) Licences for regulation are based on police power while licenses for revenue are taxes. FALSE 114) A burden or charge may not be both for revenue and for regulation. FALSE 15.) When an exaction carries two purposes, itis null and voi. TRUE 16.) An exemption from taxes does not include exemption from special assessment. He conquers who endures. ~Persius ©FALSE TRUE FALSE FALSE TRUE FALSE FALSE TRUE FALSE FALSE FALSE FALSE FALSE FALSE TRUE FALSE TRUE FALSE TRUE TRUE TRUE FALSE FALSE TRUE TRUE TRUE TRUE FALSE FALSE TRUE SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 6 Compiled and Encoded by: Kristine Quibod 117.) tax arses from contracts while penalty arises from law or contracts 118.) Taxation is exercise with caution to minimize injury to the proprietary rights of a tax payer. 19.) The concept of power to destroy and double taxation are not judicially allowed. 20.) Due process is violated when a taxis levied for the benefit of the sugar industry. 21.) Due process is violated when a tax refund is denied to a tax law judicially declared invalid. 22.) The equal treatment of those belonging to different classes does not violate the equal protection clause. 23.) Equality and uniformity allows all taxable articles ofthe same class taxed at different rates. 24.) Equitable taxation isan embodiment of equality, uniformity and due process. 25.) Atax increasing the burden of one party in a contract impairs the obligation of contracts. 26.) Property tax exemption in the constitution i limited to educational and religious purposes. 27.) Using public streets for religious procession violates article 6, Section 29(2) of the Constitution, 28, Non-imprisonment of debt is a defense one could raise in not paying a tax, 29.) Providing healthcare to the poor is not a public purpose as the benefits are to the individuals 30) The courts will determine if a taxis for a public purpose, 31.) Tax levied for the coconut industry isnot a private purpose, 32.) Only the constitution can grant taxing powers to local government units. '33.) Congress has the power to determine the agencies in charge of the enforcement of tax laws. 34.) The situs of taxation i the purpose of taxation. 35.) state can render no protection has no right to levy tax. 36.) Government agencies exercising sovereign functions are exempted from taxation, 37.) Violations of the inherent limitations on the power to tax are also unconstitutional 38) A Progressive system of taxation and the local government's power to tax are self executor constitutional provisions. 39.) Tax exemption is irrevocable while a tax on franchise is revocable. 40.) Tax exemption cannot be granted on the basis of equity 41, Tax exemption is granted to diminish the burdens of multiple taxation, 42.) Tax amnesty tax exemption, tax exclusion, and tax deduction are construed strictly. 43, Tax laws must be given a reasonable construction as to consider legislative intent 4.) Fling of tax returns is mandatory and tax payer's representative filing the tax return invalidates the fling 45.) Revenue officers are to make an assessment within 3 years, non-compliance therein is not fatal being a directory provision. 46. Retroactive in operation is allowed if there is legislative intent He conquers who endures. ~Persius ©FALSE TRUE FALSE TRUE TRUE FALSE TRUE FALSE FALSE FALSE TRUE TRUE FALSE TRUE FALSE FALSE TRUE FALSE TRUE FALSE TRUE FALSE TRUE FALSE FALSE FALSE TRUE TRUE TRUE FALSE ‘SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 7 Compiled and Encoded by: Kristine Quibod 47 Incase of remission of taxes, those who have previously paid can claim for refund of such payments 48, Amendment, revocation or repeal of rules and regulations, rulings or circulars cannot be given retroactive application even they are prejudicial to the tax payer. 49.) Taking advantage of tax exemptions illegal 50, Tax opinions and rulings rendered by BIR need not be published as they are not laws. 51] Tax amnesty isa condonation of tax liability 52] Motor vehicle registration fees are regulatory fees. 53 Taxation by local governments may be granted by legislation. 541] A classification statute requires strict construction. '5. Uniformity in taxation can be achieved by imposing the same amount of tax on all taxpayers. 56, Tax exemption granted to a corporation may apply to its stockholders, 57.) The taxpayer who shouldered the burden of indirect tax cannot claim a refund of the tax erroneously shifted to him 58, Tax credit and tax exemption may be used to seek relief from double taxation. ‘59 Taxation is delegated by the sovereign to the legislature. 60})An inherent power requires no constitutional or statutory authority 61,] Only those who actually pays taxes can enjoy protection. 62,} The government is bound to give specific service or commodity to one who pays taxes 63 Fiscal Adequacy is the ability for taxes to expand and contract to the needs of government. 64.) Theoretical justice means that taxes should be for @ public purpose. 65.) tax law is not prospective when retroactivity isthe legislative intent. 66. Being an enforced contribution, taxes cannot be refunded, 67, Courts cannot control the motive ofthe legislature on the expediency of alevy/tax. 68,] Taxation prevails over eminent domain and police power in relation to the non-impalement clause 691] Excise taxis imposed upon an enjoyment of a privilege 70.) Tax refunds granted cannot be subject of compensation or set-off with a tax deficiency. 171.) Non-payment of taxes makes the business illegal 172.) The designation of a fee as a license or tax is determined by the legislature 72:)If the primary objective in imposing the levy is to regulate, It isnot tax. 74, A tollis imposed based on the cost of construction and maintenance. 75;) A license fee may be raised to a level of destruction in cases of non-useful ventures, 76; Direct double taxation is legal but not indirect double taxation He conquers who endures. ~Persius ©TRUE FALSE FALSE TRUE TRUE TRUE FALSE FALSE TRUE FALSE FALSE TRUE TRUE FALSE FALSE TRUE TRUE FALSE TRUE FALSE FALSE FALSE FALSE TRUE FALSE FALSE TRUE TRUE FALSE FALSE ‘SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 8 Compiled and Encoded by: Kristine Quibod 77) If the tax is oppressive or unjust, it may be questioned on constitutional grounds. 78,|Due process is violated when an income taxis imposed on foreign income of resident Flipnos. 79, Equal protection and uniformity of taxation does not prohibit discrimination or class legislation, £80, Inequality which results in the singling out one particular class for taxation or exemption is valid 81] Exemption from a taxis allowed so long as tis reasonable and not arbitrary. 82,] Tax exemption revoked by 2 later law does not violate the non-impairment clause, £83, The test of the property tax exemption in the constitution is the ownership of the property 84.) Public money cannot be appropriated for religion as freedom of religion is superior to taxation, 85,] Exemption from taxes on non-stack, non-profit educational institutions cover only direct taxes, 86, A treaty granting tax relief on reciprocity requires congressional ratification. £87,] Public purpose is not anymore determined by the legislature being inherent inthe taxing power. £88.) Incidental benefits that may redound to private parties will not invalidate a tax. £891] The power of taxation cannot be delegated unless permitted by the constitution. 190, Congress has no power to impose additional limitations on the power to tax 91.) Territorial jurisdiction allows taxes to be imposed on those living outside the territory. 92.) person subject to territorial and personal jurisdiction is subject to multiple situs. 93, Tax laws have no extra-territorial operation unless the state exercises personal jurisdiction. 94, Operating a public transport system like the LRT/MRT by GOCCS is exempted from taxation, 95,] Due process, equal protection, uniformity and equality in taxation are mandatory and self-executory which does not require legislation. 96.) The rule of strict construction against exemption does not make exemption inherent in the power to tax 97.) Tax exemption do not require the rules on equal protection £98, Tax exemption is granted to lessen the burdens ofthe inhabitants ofthe state. 981) Tax exemption granted by the constitution is revocable. 4100) Tax exemption granted onthe principal purpose may include those incidental tothe purpose 4101.) Paying the tax theough the banking system is mandatory 4102, Directory provisions of tax laws are intended forthe security of the tax payers where compliance is required 103,) When there is doubt, tax laws are liberally construed in favor ofthe tax payer 4104) Taxes are asserted before the repeal ofthe law may till be collected unless the repeal is made retroactive. 105.) Revenue regulations can increase or decrease the requirements ofthe tax aw. 1105,) Taxation is a method of arbitrary exaction, He conquers who endures. ~Persius ©TRUE FALSE TRUE TRUE TRUE FALSE FALSE FALSE TRUE TRUE TRUE TRUE FALSE FALSE TRUE TRUE FALSE FALSE FALSE TRUE TRUE TRUE TRUE TRUE TRUE SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 9 ‘Compiled and Encoded by: Kristine Quibod 107, Relinquishment of tax powers is strictly construed 108) Government shall be stopped from collecting taxes i the revenues wil just goto corruption 108,) A regulatory measure may have a revenue purpose. 110) The senate cannot enact a revenue measure ifno such bill exsts in the House of Representatives 111) Tax laws remain effective even when the government is toppled with a military group. 112) Actizen of country residing in another sovereign and earning there cannot be taxable by the country of which he is citizen 113) A tax law denying the taxpayer a fair opportunity to question the legality of any tax, impost, assessment, etc, before a competent tribunal s stil as long as itis for a public purpose. 114, Police power is the authority ofthe police force to apprehend and arrest criminals. 115,) Liability for the taxis different from the burden of tax 116) Taxation is inherent in sovereignty, legislative in character, subject to limitations but local governments do not have the inherent power to tax. 117.) The constitution gave local governments general powers to raise its own revenue and levy taxes subjact to limitations. 1118) The government is not bound to give specific service or commodity to a tax payer, other than providing him with the privilege of living in an organized and better society with laws and safeguards to protect. 119) Fiscal adequacy means that tax laws must be capable of convenient, just, uniform and effective enforcement. It ‘must be clear, simple and certain 120, Theoretical justice means sufficiency of revenues, which should neither be excessive nor deficient, vis-dvis the needs of government 121) The legislative has the freedom to determine the subject/objects of taxation, the mode or kind of tax, purpose, amount or rate and basis of the tax collection ang its situs. 122.) The courts cannot question the motive ofthe legislature or the expediency or advisability of the lew. 123, Tax laws can be nullified simply because it will Impoverish or bring about the insolvency ofthe taxpayer. 124, Taxation is superior to eminent domain and police power in relation to the non-impairment clause. 125, capitation Tax imposed on the performance ofan act, enjoyment of a privilege, or exercise of aright 126.) Excise taxes are imposed upon the person who shoulders the burden of the tax 127, Direct tax s imposed upon the person who shoulders the burden ofthe tax 128, The power to tax may include regulation but the power to license does not include the power to tax. 4128) The designation by municipal authorities does not decide whether a fee Is a license or a tax. The determining factors are the purpose and effect ofthe imposition, 1130.) When an exaction carries two purposes, the determining factor is the main or principal purpose. 131) Ifthe primary objective of the legislature in imposing the levy isto regulate, the charge is nota tax. He conquers who endures. ~Persius ©TRUE TRUE TRUE TRUE TRUE TRUE TRUE FALSE TRUE FALSE TRUE FALSE TRUE TRUE FALSE TRUE FALSE TRUE TRUE FALSE TRUE TRUE TRUE SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 10 Compiled and Encoded by: Kristine Quibod 132,) While the power to tax carries with it the power to levy a special assessment, such assessment is not a tax, so an ‘exemption from taxes dees not include exemption from special assessment. 133) A tax Is imposed based on the needs of government while atoll is imposed based on the cost of construction and ‘maintenance, 134.) A tax may be raised to a level that is intended to curtail almost to the level of destruction in cases of taxation of rnon-useful ventures 135,) The power to tax must be exercised with caution to minimize injury to the proprietary rights ofa taxpayer. 136, Ifthe tax is oppressive or unjust, the only remedy is the ballot box and the election of new representatives or may bbe questioned on constitutional grounds. 137.) Due process is violated when the tax is imposed beyond the jurisdiction ofthe taxing authority 138.) Due process is violated when the tax assessed and collected under a law already judicially declared invalid 139.) Equal protection and uniformity does not prohibit discrimination or class legislation. 1140.) Equitable taxation is the embodiment of all the requirements of equality, uniformity, and due process. 141) No taxes can be levied to raise funds to be used for religious purposes nor can taxes already collected be appropriated for said purpose 1142.) Exemption from taxes of non-stock, non-profit educational institutions is no longer limited to property taxes. 1143.) The majority required to ratify tax exemption law is the majority of the quorum or those of who are present or of those who voted for or against the 1144.) The purpose is public when the benefits redound to those who will enjoy them as members ofthe public and not as Individuals 145, Initially public purpose is determined by the legislature deliberating on whether to levy a certain tax or not. 1146, Incidental benefits that may redound to private parties wl invalidate a tax law for lack of public purpose should be exclusively public. 1147.) The power of taxation cannot be delegated unless done or permitted by the people thru their constitution. 1148) Since local governments are now granted by the constitution to raise thelr own sources of revenue, they have now the inherent power to tax 1149.) Notwithstanding the constitutional and inherent limitations, congress may still impose additional limitations on the power to tax 150.) Itis within the legislative power to determine the administrative agencies to be given charge of the enforcement of tax laws and fix the procedures that may be followed. 151) Tertitorial jurisdiction refers to the authority of the Philippine government to impose taxes upon Filipinas even though they are living outside the Philippine Territory, because they are still entitled to protection, 152.) Government agencies exercising sovereign powers are exempted from taxation unless otherwise provided by law. 153.) GOCCS performing proprietary functions are taxable unless their charter or the law creating them declares them to be exempt. 154, Violations of inherent limitations may be considered as violations of the constitutional imitations. He conquers who endures. ~Persius ©TRUE TRUE TRUE FALSE FALSE TRUE TRUE TRUE TRUE SUBJECT: TAX 1 (QUIZ ON LIMITATIONS OF TAXATION) | 11 ‘Compiled and Encoded by: Kristine Quibod 155.) To evolve a progressive system of taxation and the local government's power to tax are not sel-executing 156.) The notion that taxation is an arbitrary method of exaction by those inthe seat of power is erroneous. 157.) A regulatory measure can have a revenue purpose. 158.) The senate can enact a revenue measure. 159, Ifthe primary objective ofthe legislative in imposing a levy is to regulate, the charge is still @ tax as long as there is, an incidental revenue produced, 160.) The due process clause may be invoked where a taxing statute is so arbitrary that it finds no support in the constitution 161.) The equal protection clause requires “the same treatment” while uniformity emphasizes “same rate” applied to a subject matter of the same class. What both prohibit is “discrimination” or “undue preferences” 1162.) A charitable institution that admits pay patients whose income from payments are devoted to the improvements of its charity wards, which is almost 2/3 of its bed capacity and its “out of charity” patients who come only for consultation is exempt from property tax. 1163) In the case of exempt hospitals, properties ofa school for training nurses and the nurses home, housing facilities for interns, resident doctors, superintendents and other members of the hospital staff and recreational facilities, for such personnel are held to be exempt from property tax. ‘+ Inthe following instances, there sa violation on the prohibition against the use of public money or property for religious purpose. FALSE FALSE FALSE FALSE TRUE FALSE FALSE 1164.) The use of public streets for religious processions, or by a religious group to gather to express thelr views ‘on public issues orto petition for redress of grievances, 165.) Rent paid by the government on a portion of a church or other properties owned by a sectarian ‘organization to be used for school or other public purposes. 1166.) The printing of the International, Eucharistic congress stamps where public money is spent and which resulted a propaganda for the Roman catholic Church. 1167.) When a tax provides no remedies forthe taxpayers to question the acts of administrative bodies enforcing the law, the tax payer cannot resort to the courts because of the nature of taxes as enforced and obligatory contributions. 168.) A tax law need not be exclusively public, so long as the principal and controlling purpose is public mere incidental benefits that may redound to private parties will not invalidate the law. 1168.) Appropriating public money for constructions, repairs and extension of a subdivision road within a subdivision ‘owned by private individual i valid appropriation being a public purpose for the benefit ofthe subdivision owners. 1170.) The sugar adjustment act enacted for the promotion of the industry, to increase the efficiency of sugar production and improve the living and working conditions in the sugar mills and sugar plantations is not for public purpose since it will benefit only the sugar industry not the entire economy. He conquers who endures. ~Persius ©