You are on page 1of 1

(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.

You might also like