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Philippine Bar review · Question

Practice question: Requisites of a Valid Tax

Multiple Choice Hard Jurisprudence

Practice question

A city tax ordinance governed by Section188 is published only by title for one day, although a local-circulation newspaper exists. The city relies solely on the public usefulness of the tax to claim that the specified publication has been completed. Which answer is best?
  1. Public usefulness does not supply the missing full three-consecutive-day publication under the stated facts
  2. A good public purpose always replaces every publication requirement
  3. One title is legally identical to the certified full ordinance
  4. Newspaper availability makes publication unnecessary
  5. Any revenue shortfall automatically cures the omission

Legal references

  • Local Government Code RA7160: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections187–188 and190.
  • Pison v. City of Iloilo, GR272170, January28 2026, Gaerlan ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/18/70361 MAIN factual validity questions, exhaustion and hierarchy.

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