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10 Cards in this Set
- Front
- Back
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Police Power Eminent Domain Taxation Power |
The Inherent Powers of the State (3) |
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1. They are inherent in the State 2. Exist independently of the constitution although the conditions for their exercise may be prescribed by the Constitution 3. Methods by which State interferes with private rights and property 4. Presupposes equivalent compensation 5. Exercised primarily by the legislature |
5 Similarities among Inherent Powers of the State |
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1. Inherent Power 2. Legislative in Character 3. Subject to Inherent and Constitutional Limitation |
3 nature or characteristics of taxation |
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1. Necessity Theory 2. The Benefits-Protection Theory 3. Lifeblood Doctrine |
Theory of Taxation (3) |
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1. Tax is a forced charge, imposition or contribution 2. It is a pecniary burden payable in money 3. It is imposed for public purpose 4. It is imposed pursuant to a legislative authority 5. It is levied within the territorial and legal jurisdiction of a state 6. It is assessed in accordance with some reasonable rule of apportionment |
Essential Characteristics of Tax (6) |
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1. The person, property, or occupation to be taxed. Excises or priveleges, provided they are within the taxing jurisdiction, are also included 2. The amount or rate of the tax 3. The purposes for which taxes shall be levied provided they are for public purpose 4. The kind of tax to be collected 5. The apportionment of tax whether general or limited to a particular locality or partly general and partly local 6. The situs of taxation 7. The method of Taxation |
Scope of Legislative Taxing Power (7) |
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1. Levy or Imposition 2. Assessment and Collection 3. Payment of Tax |
Stages or Process of Taxation (3) |
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1. Fiscal Adequacy 2. Administrative Feasibility 3. Theiretical Justice |
Basic Principle of a Sound Tax System (3) |
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1. Double Taxation 2. Public Purpose 3. International Comity or Treaty 4. Non-delegability of the Taxing Power 5. Exemption of the government 6. Situs of taxation or Territoriality |
Inherent Limitations (6) |
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1. Observance of due process 2. Equal Protection of Law 3. Uniformity in Taxation 4. Progressive Scheme of Taxation 5. Non-imprisonment for nonpayment of poll tax 6. Non-impairment of the obligations of contracts 7. Free-worship clause 8. Exemption of charitable institutions, churches, parsonages, or convents appurtenant thereto, mosques, and nonprofit cemeteries, and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes 9. Exemption from taxes of the revenues and assets of nonprofit, non stocj educational institutions including grants, endowments, donations or contributions for educational purposes 10. Non appropriation of public funds or property for the benefit of any church, sect or system of religion, etc 11. No money shall be paid out Treasury except in pursuance of an appropriation made by law 12. Concurrence of a majority of all members of the Congress for the passage of a law granting tax exemption 13. Non diversification of tax collections 14. The president shall have the power to veto any particular item in appropriation, revenue or tariff, but the veto shall not affect the item to qhich no objection has been made. 15. Non-impairment of the jurisdiction of the Supreme Court to review tax cases 16. Appropriations, revenue or taruff bills shall originate exclusively in the House of Representatives but the Senate may propose or concur with amendments |
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