Practice question
Congress sets lawful limits for local taxes under Article X, Section 5. A city exceeds those limits and invokes autonomy to resist all legality review. National officials respond by claiming this also entitles them to rewrite every otherwise lawful city tax rate according to their own preferences. Which assessment is best?
- Both claims are overbroad: local taxation is subject to legal limits, while general supervision does not authorize replacing lawful local policy choices
- Autonomy makes all local tax limits invalid
- Any local error transfers permanent control of the city to national officials
- Supervision is identical to unlimited control
- Only the city’s preferred outcome determines constitutionality
Legal references
- 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article X, Sections 4–5.
- Drilon v. Lim, G.R. No. 112497, August 4, 1994, main decision: https://lawphil.net/judjuris/juri1994/aug1994/gr_112497_1994.html
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