History of Tax

Levy for public purpose. To levy a tax means to impose or to charge or to collect a tax from those to whom it is addressed. Technically however, to levy is to pass on laws or ordinances imposing a tax or duty upon specific group of taxpayers. Under this concept, the impelling reason for the imposition of the tax must be the welfare of the public, in general. This follows that the proceeds from such imposition shall inure to the benefit of the public.

In one case, a certain imposition was successfully passed for the purpose of upholding the welfare of the sugar industry. It was questioned on the ground that there is no PUBLIC purpose since the sugar industry does not allegedly represent the public. The issue was resolved in favor of the validity of the imposition. While sugar industry does not represent the entire public as the proceeds would not add to the general budget of the national government, nevertheless, the industry itself admits of a public nature whose circumstances and effects directly affect the public. The requirement of direct purpose does not admit of a direct public benefit from the imposition.

• Non-delegation of legislative power to tax. To delegate is to pass on or to entrust to another a certain duty or obligation. Power to tax is lodged with the legislative department. To my mind, this is because the legislative branch is theoretically the representative of the people and they are directly aware and in common contact with the instances and situations of their districts making them the ones knowledgeable of how best their district could be affected by the new taxes imposed. Likewise, this is premised on the legal maxim "delegate potestas, non delegari potest" which means, what has been delegated cannot be re-delegated so as not to hamper the objective of the delegation. However, there are at least two (2) instances where delegation is possible (a) delegation to the President of some tariff powers, and (b) Local government unit's