LIFEBLOOD DOCTRINE

O Taxes are the liIeblood oI the nation

O ithout revenue raised Irom taxation, the government will not survive, resulting in
detriment to society. ithout taxes, the government would be paralyzed Ior lack oI motive
power to activate and operate it. (CIR vs. ALGUE)
O Taxes are the liIeblood oI the government and there prompt and certain availability is an
imperious need.
O Taxes are the liIeblood oI the nation through which the agencies oI the government continue
to operate and with which the state eIIects its Iunctions Ior the beneIit oI its constituents.

ILLUSTRATIONS OF THE LIFEBLOOD THEORY
) Collection oI the taxes may not be enjoined by injunction
2) Taxes could not be the subject oI compensation or set oII
3) A valid tax may result in destruction oI the taxpayer`s property
4) Taxation is an unlimited and plenary power