CHAPTER 1: Self-Test Exercises

Question 1

Exercise Drills

Answer 1

In the space provided for, indicate whether the statement relates to a Constitutional limitation (C) or inherent limitation (I). If it is not a limitation to the taxing power, indicate (N).

Question 2

Non-assignment of taxes

Answer 2

C

Question 3

Territoriality of taxation

Answer 3

I

Question 4

Taxes must be for public use

Answer 4

I

Question 5

Exemption of the property of religious institutions from income tax

Answer 5

C

Question 6

Exemption of the revenues and assets of non-profit, non- stock educational institutions

Answer 6

C

Question 7

Non-delegation of the taxing power

Answer 7

I

Question 8

Non-appropriation for religious purpose

Answer 8

C

Question 9

The requirement of absolute majority ni the passage of a tax exemption law.

Answer 9

C

Question 10

Non-imprisonment for non-payment of tax or debt

Answer 10

C

Question 11

Taxpayers under the same circumstance should be treated equal both in terms of privileges and obligations.

Answer 11

C

Question 12

Exemption from property taxes of religious, educational, and charitable entities.

Answer 12

C

Question 13

Government income and properties are not objects of taxation.

Answer 13

I

Question 14

Each local government shall have the power to create its own sources of revenue.

Answer 14

C

Question 15

Imprescriptibility in taxation

Answer 15

N

Question 16

Non-impairment of obligation and contracts.

Answer 16

C

Question 17

Guarantee of proportional system of taxation.

Answer 17

C

Question 18

International courtesy

Answer 18

I

Question 19

Non-impairment of the jurisdiction of the Supreme Court to reviewtax cases.

Answer 19

C

Question 20

The government is not subject to estoppel.

Answer 20

N

Question 21

Imprisonment for non-payment of poll tax.

Answer 21

N

Question 22

Instructions

Answer 22

True or False 1

Question 23

There should be direct receipt of benefit before one could be compelled to pay taxes.

Answer 23

F

Question 24

Eminent domain involves confiscation of prohibited commodities to protect the well-being of the people.

Answer 24

F

Question 25

Horizontal equity requires consideration of the circumstance of the taxpayer.

Answer 25

T

Question 26

Taxes are the lifeblood of the government.

Answer 26

T

Question 27

Taxation is a mode of apportionment of government costs to the people.

Answer 27

T

Question 28

The exercise of taxation power requires Constitutional grant.

Answer 28

F

Question 29

Taxation is inherent in sovereignty.

Answer 29

T

Question 30

Police power is the most superior power of the government. Its exercise needs to be sanctioned by the Constitution.

Answer 30

F

Question 31

Al inherent powers presuppose an equivalent form of compensation.

Answer 31

T

Question 32

The reciprocal duty of support between the government and the people underscores the basis of taxation.

Answer 32

T

Question 33

Instructions

Answer 33

True or False 2

Question 34

The scope of taxation si regarded as comprehensive, plenary, unlimited, and supreme.

Answer 34

T

Question 35

The Constitutional exemption of religious, charitable, and non-profit cemeteries, churches, and mosques refers to income tax and real property tax.

Answer 35

F

Question 36

Taxpayers under the same circumstance should be taxed differently.

Answer 36

F

Question 37

Taxation is subject to inherent and Constitutional limitations.

Answer 37

T

Question 38

International comity connotes courtesy between nations.

Answer 38

T

Question 39

Collection of taxes ni the absence of a law is violative of the Constitutional requirement for due process.

Answer 39

T

Question 40

No one shall be imprisoned for non-payment of tax.

Answer 40

F

Question 41

The lifeblood doctrine requires the government to override its obligations and contracts when necessary.

Answer 41

F

Question 42

2/3 of all members of Congress is required to pass a tax exemption law.

Answer 42

T

Question 43

The government should tax itself.

Answer 43

F

Question 44

Instructions

Answer 44

Multiple Choice - Theory: Part 1

Question 45

That courts cannot issue injunction against the government’s effort ot collect taxes is justified by

a. the lifeblood doctrine.
c. the ability to pay theory.
b. imprescriptibility of taxes.
d. the doctrine of estoppel.

Answer 45

a

Question 46

The point at which tax is levied is also called

a. Impact of taxation
c. Incidence of taxation
b. Situs of taxation
d. Assessment

Answer 46

a

Question 47

Which of the following inappropriately describes the nature of taxation?

a. Inherent in sovereignty
b. Essentially a legislative function
c. Subject to inherent and constitutional limitation
d. Generally for public purpose

Answer 47

d

Question 48

Which is correct?

a. Tax condonation is a general pardon granted by the government.
b. The BIR has five deputy commissioners.
c. The government can still collect tax in disregard of a constitutional limitation because taxes are the lifeblood of the government.
d. The President of the Philippines can change tariff or imposts without necessity of calling Congress to pass a law for that purpose.

Answer 48

d

Question 49

A. The power to tax includes the power to exempt.
B. The power to license includes the power to tax.

Which is true?

a. A only
b. B only
c. A and B
d. Neither A nor B

Answer 49

a

Question 50

International double taxation can be mitigated by any of the following except

a. Providing allowance for tax credit.
b. Provision of reciprocity provisions ni tax laws
c. Provision of tax exemptions
d. Entering into treaties to form regional trade blockage against the rest of the world

Answer 50

d

Question 51

Which is not an object of taxation?

a. Persons
b. Business
c. Transactions
d. Public properties

Answer 51

d

Question 52

The power to enforce proportional contribution from the people for the support of the government is

a. Taxation
b. Police power
c. Eminent domain
d. Exploitation

Answer 52

a

Question 53

This theory underscores that taxes are indispensable to the existence of hte state.

a. Doctrine of equitable recoupment
b. The Lifeblood Doctrine
c. The benefit received theory
d. The Holmes Doctrine

Answer 53

b

Question 54

A. Taxation is the rule, exception si the exemption.
B. Vague taxation laws are interpreted liberally ni favor of the government.

Which is false?

a. A only
b. B only
c. Both A and B
d. Neither Anor B

Answer 54

c

Question 55

Statement 1: The benefit received theory presupposes that some taxpayers within the territorial jurisdiction of the Philippines will be exempted from paying tax as long as they do not receive benefits from the government.
Statement 2: The ability to pay theory suggests that some taxpayers may be exempted from tax provided they do not have the ability to pay the same.

Which statement is true?

a. Only statement 1
b. Only statement 2
c. Both statements 1 and 2
d. Neither statement 1 nor 2

Answer 55

b

Question 56

Select the incorrect statement.

a. The power to tax includes the power to exempt.
b. Exemption is construed against the taxpayer and in favor of the government.
c. Tax statutes are construed against the government in case of doubt.
d. Taxes should be collected only for public improvements.

Answer 56

d

Question 57

Which is not a public purpose?

a. Public education
c. Transportation
b. National defense
d. None of these

Answer 57

d

Question 58

Which does not properly describe the scope of taxation?

a. Comprehensive
b. Supreme
c. Discretionary
d. Unlimited

Answer 58

c

Question 59

All of these are secondary purposes of taxation except

a. To reduce social
inequality
b. To protect local industries
c. To raise revenue for the support of the government
d. To encourage growth of local industries

Answer 59

c

Question 60

What is the theory of taxation?

a. Reciprocal duties of support and protection
b. Necessity
c. Constitutionality
d. Public purpose

Answer 60

b

Question 61

A. Taxes should not operate retrospectively.
B. Tax is generally for public purpose.

Which is true?

a. A only
b. B only
c. A and B
d. Neither Anor B

Answer 61

a

Question 62

Which provision of the Constitution is double taxation believed to violate?

a. Equal protection guarantee
b. Progressive scheme of taxation
c. Uniformity rule
d. Either A or C

Answer 62

d

Question 63

Which limitation of taxation is the concept of “situs of taxation” based?

a. Territoriality
b. Public purpose
c. International comity
d. Exemption of the government

Answer 63

a

Question 64

Which tax exemption is irrevocable?

a. Tax exemption based on contract
b. Tax exemption based on the Constitution
c. Tax exemption based on law
d. Both A and B

Answer 64

d

Question 65

Which statement is incorrect?

a. Every person must contribute his share in government costs.
b. The existence of a government is expected to improve the lives of the people.
c. The government provides protection and other benefits while the people provide support.
d. Only those who are able to pay tax can enjoy the privileges and protection of the government.

Answer 65

d

Question 66

Which is the most incorrect statement regarding taxes?

a. Taxes are necessary for the continued existence of the government.
b. The obligation to pay tax does not rest upon the privilege enjoyed by or the protection afforded to the citizen of the government, but upon the necessity of money for the support of the State.
c. There should be personal benefit enjoyed from the government before one is required to pay tax.
d. Taxes should be collected without unnecessary delay, but its collection should not be tainted with arbitrariness.

Answer 66

c

Question 67

Statement1: In the selection of the objects of taxation, the courts have no power to inquire into the wisdom, objectivity, motive, expediency, or necessity of a tax law. Statement 2: An imposition can be both a tax and a regulation. Taxes may be levied to provide means for rehabilitation and stabilization of threatened industry.

Which is correct?
a. Statement 1 only
b. Statement 2 only
c. Both statements
d. Neither statement

Answer 67

c

Question 68

Which of the following acts in taxation is administrative by nature?

a. Determination of the amount to be imposed
b. Fixing the allocation of the amount to be collected between the local government and the national government
c. Levy or distraint of taxpayers’ property for tax delinquency
d. Determining the purpose of the tax to impose

Answer 68

c

Question 69

This refers to the privilege or immunity from a tax burden which others aer subject to:

a. Exclusion
b. Deduction
c . Tax holiday
d. Reciprocity

Answer 69

c

Question 70

Which is not a legislative act?

a. Determination of the subject of the tax
b. Setting the amount of the tax
c. Assessment of the tax
d. Determining the purpose of the tax

Answer 70

c

Question 71

Which of the following statements does not support the principle that tax si not subject to compensation or set-off?

a. The government and the taxpayer are not creditors and debtors of each other.
b. Tax is not in the nature of contract but it grows out of a duty wherein taxpayers are bound to obey even without the personal consent of het taxpayer.
c. Taxes arise from law, not from contracts.
d. Both tax and debt partake the nature of an obligation.

Answer 71

d

Question 72

Statement 1: Taxation is the rule; exemption is the exception.
Statement 2: Taxation may be used to implement the police power of the state.

a. I is true
b. II is true
c. I and II are true
d. I and ll are not true

Answer 72

c

Question 73

Which of the following powers of the Commissioner of Internal Revenue cannot eb delegated?

a. The examination of tax return and the determination of tax due thereon
b. To refund or credit tax liabilities in certain cases
c. The power to compromise or abate any tax liability involving basic deficiency tax of P500,000 and minor criminal violations
d. The power to reverse a ruling of the Bureau of Internal Revenue

Answer 73

d

Question 74

When exemption from a tax imposition is silent or not clearly stated, which is true?

a. Taxation applies since exemptions are construed against the government.
b. Exemption still applies since this is an instance of exemption by omission.
c. Taxation applies since exemptions are construed against the taxpayer.
d. Exemption applies since obligation arising from law cannot be presumed and hence construed against the government.

Answer 74

c

Question 75

What si the basis of taxation?

a. Reciprocal duties of support and protection
b. Constitutionality
c. Public purpose
d. Necessity

Answer 75

a

Question 76

When the provisions of tax laws are silent as to the taxability of an item, which is true?

a. Taxation applies since taxation is the rule, exemption is the exception.
b . Exemption applies since vague tax laws are construed against the government.
c. Taxation applies due to the Lifeblood doctrine.
d. Exemption applies since obligation arising from law is presumed; ignorance of the law is not an excuse.

Answer 76

b

Question 77

Which si not legally tenable in refusing to pay tax?

a. Absence of benefit from the government
b. Lack of jurisdiction of the taxing authority
c. Prescription of the tax authority’s right to collect
d. All of these

Answer 77

a

Question 78

What is the primary purpose of taxation?

a. To enforce contribution from its subjects for public purpose
b. To raise revenue
c. To achieve economic and social stability
d. To regulate the conduct of business or profession

Answer 78

b

Question 79

Instructions

Answer 79

Multiple Choice - Theory: Part 2

Question 80

That all taxable articles or properties of the same class shall be taxed at the same rate underscores

a. Equality in taxation
b. Equity of taxation
c. Uniformity ni taxation.
d. None of these

Answer 80

c

Question 81

The Constitutional exemption of religious or charitable institutions refers only to

a. Real property tax
b. Income tax
c. Property tax and income tax
d. Business tax

Answer 81

a

Question 82

An educational institution operated by a religious organization was being required by a local government to pay real property tax. Is the assessment valid?

a. Yes, with respect to al properties held by such educational institution.
b . Yes, with respect to properties not actually devoted to educational purposes.
c. No, with respect to any properties held by such educational institution.
d. No, with respect to properties not actually devoted to educational purposes.

Answer 82

b

Question 83

Which is not a Constitutional limitation?

a. No tax law shall be passed without the concurrence of a majority of a members of Congress.
b. Non-appropriation for religious purpose
c. No law impairing government obligations on contracts shall be passed.
d. Non-impairment of religious freedom

Answer 83

a

Question 84

Which of the following is not an inherent limitation of the power to tax?

a. Tax should be levied for public purpose.
b. Taxation is limited to its territorial jurisdiction.
c. Tax laws shall be uniform and equitable.
d. Exemption of government agencies and instrumentalities.

Answer 84

c

Question 85

The following are inherent limitations to the power of taxation except one. Choose the exception.

a. Territoriality of taxes
b. Legislative in character
c. For public purpose
d. Non-appropriation for religious purpose

Answer 85

d

Question 86

The following are limitations of taxation:
A. Territoriality of taxation
B. Exemption of the government
C. Taxation is for public purpose.
D. Non-impairment of contracts
E. Non-delegation of the power to tax

Which of these are classified as both constitutional and inherent limitations?

a. A and B
b. B and C
c. C and E
d. D and E

Answer 86

c

Question 87

The provisions in the Constitution regarding taxation are

a. Grants of the power to tax
b. Limitations to the power to tax
c. Grants and limitations to the power to tax
d. Limitations against double taxation

Answer 87

b

Question 88

The agreement among nations to lessen tax burden of their respective subjects is called

a. Reciprocity
b. International comity
c. Territoriality
d. Tax minimization

Answer 88

b

Question 89

The Constitutional exemption of non-stock, non-profit educational institutions refers to

a. Real property tax
b. Income tax
c. Property tax and income tax
d. Business tax

Answer 89

c

Question 90

Which of the following is violative of the principle of non-delegation?

a. Requiring that legislative enactment must exclusively pertain to Congress
b. Authorizing the President to fix the amount of impost on imported and exported commodities
c. Authorizing certain private corporation to collect taxes
d. Allowing the Secretary of Finance and the BIR to issue regulation or rulings which go beyond the scope of a tax law

Answer 90

d

Question 91

Which of the following violates Constitutional provisions?

a. Payment of salaries to priests or religious ministers employed by the Armed Forces of the Philippines
b. Imposing tax on properties of religious institutions which are not directly and exclusively used for religious purposes
c. Imposition of license for the sale of religious literature
d. Authorizing the President of the Philippines to fix the rates of tariffs or imposts

Answer 91

c

Question 92

In order to phase-out a huge deficit, the President of the Philippines passed a law offering all taxpayers with previous tax delinquency to pay a minimum tax in exchange for relief from tax assessment in the period of delinquency. Is this a valid exercise of taxation power?

a. Yes, because the measure adopted is grounded upon necessity.
b. Yes, because the President is merely exercising his presidential discretion.
c. No, because the power of taxation is non-delegated.
d. No, because only the Department of Finance can issue such ruling.

Answer 92

c

Question 93

Concerned with increasing unemployment rates in the country, the President of the Philippines encouraged the Philippine Senate to pass a law granting special tax privileges to foreign investors who wil establish businesses ni the country. The Senate accordingly drafted the bill and passed to Congress for approval.

Is this valid exercise of taxation power?

a. Yes. It is the discretion of the President ot adopt any measures he deemed necessary to alleviate poor conditions in the country.
b. Yes. Any means beneficial to the public interest should be given optimum priority.
c. Yes. The President’s proposal wil have to be finally approved and passed by the legislature. The rule on non-delegation of taxation would not be violated.
d. No. Tax bills shall originate from the House of Representatives.

Answer 93

d

Question 94

Ram is the only practicing lung transplant specialist ni Baguio City. The City Government of Baguio passed a local ordinance subjecting the practice of lung transplant to 2% tax based on receipts. Ram objected claiming that other transplant specialists in other regions of the country are not subjected to tax. Is Ram’s contention valid?

a. Yes, because the rule of taxation should be uniform and equitably enforced.
b. Yes, because Ram is the only one subject. Other practitioners who would later practice would not be covered by the ordinance.
c. No, because the ordinance would cover all transplant specialist who would practice in Baguio City. The uniformity rule would not be violated.
d. No, because subjecting the new industry to taxation would hamper economic growth.

Answer 94

c

Question 95

With the country under incessant shortage of sugar, the Philippine Congress enacted a law providing tax exemptions and incentives to cane farmers without at the same time granting tax exemptions to rice farmers who produce the staple food of the Philippines. Is the new law valid?

a. Yes, since there is a valid classification of the taxpayers who would be exempted from tax.
b. Yes, since sugar is more important than rice.
c. No, since the grant of exemption is construed in favor of taxpayers.
d. No, because there is no uniformity in the grant of tax exemption.

Answer 95

a

Question 96

Congress passed a law subjecting government-owned and controlled corporations (GOCCs) to income tax. Is the law valid?

a. Yes, because all government agencies and instrumentalities are subject to tax.
b. Yes, because GOCCs are not government agencies and are essentialy commercial in nature.
c. No, because government agencies are exempt. This would pose a violation of the equality clause in the constitution.
d. No, because GOCCs are constitutionally exempted from paying taxes.

Answer 96

b

Question 97

The Philippine Congress enacted alaw requiring foreign banks to withhold taxes earned by Filipino residents in their country and to remit the same to hte Philippine government.

Is this a valid exercise of taxation power?

a. Yes, because foreign banks are within the territorial jurisdiction of the Philippines.
b. Yes, the Philippines can enforce tax requirements to subjects of foreign sovereignty even if they are outside the country.
c. No, as this leads to encroachment of foreign sovereignty.
d. No, this is prohibited by the Constitution.

Answer 97

c

Question 98

Which of the following normally pays real property tax?

a. Bantay Bata, a non-profit charitable institution
b. Jesus Crusade movement, a religious institution
c. University of Pangasinan, a private propriety educational institution
d. AM Property Holdings, a registered property development company

Answer 98

d

Question 99

Tax exemption bills are approved by

a. Majority of all members of Congress
b. Solely by the President of the Republic
c. 2/3 of all members of Congress
d. Majority of the representatives constituting a quorum

Answer 99

a

Question 100

Which of the following is not a constitutional limitation of the power to tax?

a. Non-impairment of obligation or contracts
b. Due process and equal protection of the law
c. Non-appropriation for religious purposes
d. Non-delegation of police power

Answer 100

d

Question 101

The Japanese government invested P100,000,000 in a Philippine local bank and earned P10,000,000 interest. Which is correct?

a. The income is exempt on grounds of territoriality.
b. The income si exempt due to international comity.
c. The income is subject to tax on the basis of sovereignty.
d. The income is subject to tax because the income is earned within the Philippines.

Answer 101

b

Question 102

Instructions

Answer 102

Multiple Choice - Theory: Part 3

Question 103

Select the correct statement.

a. The benefit received theory explains that the government is obliged to serve the people since it is benefiting from the tax collection from its subjects.
b. The lifeblood theory underscores that taxation is the most superior power of the State.
c. The police power of the State si superior ot the non-impairment clause of the Constitution.
d. The power of taxation is superior to the non-impairment clause of the Constitution.

Answer 103

c

Question 104

When a legislative body taxes persons and property, rights and privileges under the same taxable category at the same rate, this is referred to as compliance with the constitutional limitation of:

a. Equity
b. Uniformity
c. Due process
d. Equal protection clause

Answer 104

b

Question 105

Which is not a legislative act?

a. Assessment of the tax
b. Setting the amount of the tax
c. Determination of the subject of the tax
d. Determining the purpose of the tax

Answer 105

a

Question 106

The inherent powers of the State are similar in the following respect, except:

a. They are inherent to the existence of the State.
b. They are exercisable without the need for an express Constitutional grant.
c. All are not exercised by private entities.
d. They are exercised primarily by the legislature.

Answer 106

c

Question 107

Which is mandatorily observed in implementing police power?

a. Public interest
b. Just compensation
c. Public use
d. All of these

Answer 107

a

Question 108

Which is considered in the exercise of eminent domain?

a. Public use
b. Just compensation
c. Both a and b
d. Neither a nor b

Answer 108

c

Question 109

The general power to enact laws to protect the well-being of the people is called

a. Police power
b. Eminent domain
c. Taxation
d. All of these

Answer 109

a

Question 110

Which of the following entities will least likely exercise the power of eminent domain?

a. Electric cooperatives
b. Water cooperatives
c. Telecommunication business
d. Transportation operators

Answer 110

d

Question 111

In exercising taxation, the government need not consider

a. Inherent limitations
b. Just compensation
c. Due process of law
d. Constitutional limitations

Answer 111

b

Question 112

Licensing of business or profession is an exercise of

a. Police power
b. Taxation
c. Eminent domain
d. All of these

Answer 112

a

Question 113

Select the correct statement.

a. Eminent domain refers to the power to take public property for private use after paying just compensation.
b. Police power being the most superior power of the State is not subject to any limitation.
c. Taxation power shall be exercised by Congress even without an express Constitutional grant.
d. Taxes may be collected even in the absence of a law since obligation arising from law is always presumed.

Answer 113

c

Question 114

Which si principally limited by the requirement of due process?

a. Eminent domain
b. Police power
c. Taxation
d. All of these

Answer 114

b

Question 115

Statement 1: Congress can exercise the power of taxation even without Constitutional delegation of the power to tax.
Statement 2: Only the legislature can exercise the power of taxation, eminent domain, and police power.

Which statement is correct?

a. Statement 1
b. Statement 2
c. Statements 1and 2
d. Neither statement 1 nor 2

Answer 115

c

Question 116

Which of the following powers is inherent or co-existent with the creation of the government?

a. Police power
b. Eminent domain
c. Taxation
d. All of these

Answer 116

d

Question 117

Which power of the State affects the least number of people?

a. Police power
b. Eminent domain
c. Taxation
d. Taxation and police power

Answer 117

b

Question 118

Which of the following is not exercised by the government?

a. Taxation
b. Police power
c. Eminent domain
d. Exploitation

Answer 118

d

Question 119

Select the incorrect statement.

a. Since there is compensation, eminent domain raises money for the government.
b. Once a government is established, taxation is exercisable.
c. The most important of the power is taxation.
d. Police power is more superior than the non-impairment clause of the Constitution.

Answer 119

a

Question 120

The following statements reflect the differences among the inherent powers except:

a. The property taken under eminent domain and taxation are preserved but that of police power is destroyed.
b. Eminent domain and police power do not require Constitutional grant, but taxation, being a formidable power, requires constitutional grant.
c. Only eminent domain can be exercised by private entities.
d. Taxation, police power, and eminent domain are ways in which the government interferes with private right and property.

Answer 120

b

Question 121

Statement 1: The Taxation power can be used to destroy if the law is valid.
Statement 2: A tax law which destroys things, business, or enterprises for the purpose of raising revenue is an invalid tax law.

Which is incorrect?

a. Statement 1
b. Statement 2
c. Both statements
d. Neither statement

Answer 121

d

Question 122

Select the correct statement.

a. The provisions on taxation in the Philippine Constitution are grants of the power to tax.
b. The power to tax includes the power to destroy.
c. When taxation is used sa a tool for general and economic welfare, this is called fiscal purpose.
d. The sumptuary purpose of taxation is to raise funds for the government.

Answer 122

b

Question 123

Which of the following is not an inherent limitation of the power to tax?

a. Tax should be levied for public purpose.
b. Taxation is limited to its territorial jurisdiction.
c. Tax laws shall be uniform and equitable.
d. Government agencies and instrumentalities are exempt from tax.

Answer 123

c

Question 124

Select the incorrect statement.

a. The power to tax includes the power to exempt.
b. Exemption is construed against the taxpayer and in favor of the government.
c. Tax statutes are construed against the government in case of doubt.
d. Taxes should be collected only for public improvement.

Answer 124

d

Question 125

Which of the following is not a constitutional limitation of the power to tax?

a. Non-impairment of obligation or contracts
b. Due process and equal protection of the law
c. Non-appropriation for religious purposes
d. Non-delegation of the taxing power

Answer 125

d

Question 126

Which of the powers of the State is the most superior? Which is regarded as the most important?

a. Taxation; Eminent domain
b. Police power; Taxation
c. Eminent domain; Police power
d. All the powers are equally superior and important

Answer 126

b