Beruflich Dokumente
Kultur Dokumente
I . Police Power
Law of overruling necessity - power promoting public welfare by restraining and regulating the
use of liberty and property.
Basis: public necessity and right of State and of public to self-protection and self-preservation.
Who may exercise: generally, the legislature but also:
the President,
Administrative bodies, and
Law-making bodies of LGUs
Requisites (Limitations):
Lawful Subject the interests of the public in general, as distinguished from those of a particular class,
require the exercise of the power;
Lawful Means the means employed are reasonably necessary for the accomplishment of the purpose,
and not unduly oppressive on individuals;
When exercised by a delegate:
express grant by law;
within territorial limits for LGUs except when exercised to protect water supply; and
must not be contrary to law.
power of State to forcibly take private property for public use upon payment of just compensation
Consequential damages consist of injuries directly caused on the residue of the private
power by which State raises revenue to defray necessary expenses of the Government.
Any question regarding the constitutionality of a tax measure must be resolved in favor of its
validity.
Any doubt regarding the taxability of any person under a valid law must be resolved in favor of that
person and against the taxing power.
Any doubt as to the applicability of a tax exemption granted to a person must be resolved against
the exemption.
TAX
LICENSE FEE
1. as to basis
Amount limited to cost of: (a) issuing the license and (b) necessary
inspection or police surveillance.
3. object
POLICE POWER
EMINENT DOMAIN
TAXATION
1.
2.
Maybe
exercised by private entities
Public necessity
6.
DISTINCTION
POLICE POWER
EMINENT DOMAIN
1.
Lawful subject
1.
Necessity
2.
Lawful means
2.
Private property;
3.
3.
4.
Taking;
.
Public use;
4.
5.
Just compensation;
5.
6.