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Mendoza v. Municipality, 94 Phil. 1047 (1954) ), A Tax Levied For A Private Purpose

This 3 sentence document discusses the legal requirements for taxes. It states that taxes must be imposed for a public purpose and not a private purpose as taxes imposed for a private purpose would constitute the taking of property without due process of law. It references two court cases, Gaston v. Republic Planters Bank from 1988 and Mendoza v. Municipality from 1954, that relate to taxes needing to serve a public purpose.

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Nikko Sterling
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1K views

Mendoza v. Municipality, 94 Phil. 1047 (1954) ), A Tax Levied For A Private Purpose

This 3 sentence document discusses the legal requirements for taxes. It states that taxes must be imposed for a public purpose and not a private purpose as taxes imposed for a private purpose would constitute the taking of property without due process of law. It references two court cases, Gaston v. Republic Planters Bank from 1988 and Mendoza v. Municipality from 1954, that relate to taxes needing to serve a public purpose.

Uploaded by

Nikko Sterling
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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(1) persons. (Gaston v. Republic Planters Bank, 158 SCRA 626, March 15, 1988).

The
public purpose or purposes of the imposition is implied in the levy of tax. (see
Mendoza v. Municipality, 94 Phil. 1047[1954]), A tax levied for a private purpose
constitutes a taking of property without due process of law.

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