Gen Prin

Question 1

Inherent Limitation of taxation

Answer 1

a. Public Purpose
b. Inherently Legislative
c. Territorial
d. International Comity
e. Exemption of government entities, agencies and instrumentalities.

Question 2

Constitutional limitations

Answer 2

Provisions directly affecting taxation i. i. Prohibition against imprisonment for non-‐payment of poll tax

ii. Uniformity and equality of taxation
iii. Grant by Congress of authority to the president to impose tariff rates
iv. Prohibition against taxation of religious, charitable entities, and educational entities
v. Prohibition against taxation of non-‐stock, non-‐profit institutions
vi. Majority vote of Congress for grant of tax exemption
vii. Prohibition on use of tax levied for special purpose
viii. President’s veto power on appropriation, revenue, tariff bills
ix. Non-‐impairment of jurisdiction of the Supreme Court
x. Grant of power to the local government units to create its own sources of revenue
xi. Flexible tariff clause
xii. Exemption from real property taxes
xiii. No appropriation or use of public money for religious purposes

b. Provisions indirectly affecting taxation
i. Due process
ii. Equal protection
iii. Religious freedom
iv. Non-‐impairment of obligations of contracts