Practice question
A new tax applies only to stores whose owners publicly opposed the mayor, while otherwise identical stores with the same activities and receipts are exempt. Assume the taxing body otherwise has authority over the subject. The government concedes that political retaliation is the only distinction and invokes its broad taxing power. Which is the best analysis?
- The distinction is valid because taxation is inherently unlimited
- The tax is valid if enough revenue is collected
- The admitted retaliatory classification is arbitrary and cannot be justified by the breadth of taxing power
- The distinction becomes valid when placed in a revenue measure rather than a penal law
- No court may examine an enacted tax classification
Legal references
- Sison v. Ancheta, G.R. No. L-59431, July 25, 1984, main opinion: https://lawphil.net/judjuris/juri1984/jul1984/gr_l-59431_1984.html
- 1987 Constitution, Article VI, Section 28(1): https://lawphil.net/consti/cons1987.html
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