Political Science

4. Purposes of the Guarantee
1.Encourage the formation of
voluntary associations for
advancement of welfare.
2.Relieve the government of a vast
burden until their assistance is
invoked.

13. Basis of Police Power
Salus Populi Est Suprema Lex
– the welfare of the people is the
supreme law
sic utere tuo ut alienum non laedas
– so use your own as not to injure
another’s property

15. Taxation
- is the power of the State to impose a
financial charge on an individual or a
legal entity for the use and support of
the government and to enable it to do
its appropriate functions.

16. Theory and Basis of Taxation
1. The power of taxation proceeds upon the theory
that the existence of government is a necessity; that it
cannot continue without means to pay its expenses;
and that for these means, it has a right to compel all
its citizens and property within its limits to contribute.
2. The basis of taxation is found in the reciprocal
duties of protection and support between the State
and its inhabitants. In return for his contribution, the
taxpayer received benefits and protection from the
government. This is the so-called “benefits received
principle.”

17. Taxes - are the enforced proportional
contributions from persons and
property levied by the law-making
body of the State by virtue of its
sovereignty for the support of the
government and all public needs.

18. Distinctions among the Three Powers
1.As to authority which exercises
the power
2.As to purpose
3.As to effect
4.As to persons affected
5.As to benefits received