11. What is the extent of the legislative power to tax? Explain. (SPAM)
Subject to constitutional and inherent
restrictions, the legislature has discretion to determine the subjects or objects to be taxed;
the purpose or object of
the tax so long as it is a public purpose; the amount or rate of the tax; and the manner, means, and agencies of
collection of the tax.
A state is free to select the subject of
taxation. They may be persons, whether natural or juridical; property, whether
real or personal, tangible or intangible; businesses, transactions, rights or
privileges.
The legislative body can levy a tax or
make an appropriation provided it is for public purpose. Its determination,
however, on the question of what is a public purpose is not conclusive. The
courts can inquire into whether the purpose is really public or private.
As a general rule, the legislature may
levy a tax of any amount or rate it sees fit.
Having the sole power to tax, the
legislature must equally possess the sole power to prescribe the mode or method
by which the tax shall be collected, and to designate the officers through whom
its will shall be enforced, as well as the remedies which the State or the
taxpayer may avail in connection therewith.
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