Part 1 Flashcards
(20 cards)
What is taxation as a power?
Refers to the inherent power of the state to demand enforced contribution for public purpose to support the government.
How is taxation defined as a process?
The legislative act of laying a tax to raise income for the government to defray its necessary expenses.
What does taxation represent as a mode of cost allocation?
A means of allocating government burden to the people.
What is the power of taxation?
The power to take property for the support of the government and for public purpose.
Define police power in the context of taxation.
The power to enact laws to promote the general welfare of the people.
What is the power of eminent domain?
The power to take private property for public use upon payment of just compensation.
Does taxation require delegation of authority?
No, delegation is not necessary since it is inherent.
What is the primary purpose of taxation?
Revenue and support of the government.
What happens to money paid as taxes?
It becomes part of the public fund.
Is there a limit to the amount of imposition in taxation?
Unlimited.
How does taxation relate to the Constitution?
Most important of the three powers but inferior to the ‘Non-Impairment Clause’ of the Constitution.
Is police power always exercised by the government?
Yes, but there must be delegation before local governments could exercise it.
What is the purpose of police power?
Protection of the well-being of the people.
Who can exercise the power of eminent domain?
Government or private entities.
What must occur before local government or private parties can exercise eminent domain?
There must be due delegation.
What is the effect of eminent domain on property ownership?
There is a transfer of right to property whether it be of ownership or lesser right.
How is compensation handled in eminent domain?
The owner is paid the fair market value of his property.
What is the relationship between public interest and due process in eminent domain?
Superior and may override the ‘Non-Impairment Clause’ because the welfare of the state is superior to private contracts.
Fill in the blank: Taxation is a means of allocating government burden to the _______.
[people].
True or False: Taxation, police power, and eminent domain are all equally important under the Constitution.
False.
