POLICE POWER

A. Nature of Police Power

1. Jacobson vs. Massachusetts, 197 U.S. 11 (1905)
2. Phil. Association of Service Exporters, Inc. vs. Hon. Drilon, June 30, 1988
3. Miners Association of the Philippines, Inc. vs. Hon. Factoran, January 16, 1995
4. MMDA vs. Viron Transportation Co., Inc., August 15, 2007

B. Tests of the Police Power

1. Hon. Fernando vs. St. Scholastica’s College, March 12, 2013
2. Planters Products, Inc. vs. FERTIPHIL Corporation, March 14, 2008
3. City of Manila vs. Hon. Laguio, Jr., April 12, 2005
4. Lucena Grand Central Terminal, Inc. vs. Jac Liner Inc., February 23, 2005
5. DECS vs. San Diego, December 21, 1989

C. Comparison with the other Inherent Powers

1. Gerochi vs. DOE, July 17, 2007
2. Commonwealth vs. Alger, 61 Mass. (7 Cush) 53 (1851)
3. Manila Memorial Park, Inc. vs. Secretary of Social Welfare and Development, December
03, 2013

EMINENT DOMAIN

A. In General
1. Republic vs. de Castellvi, August 15, 1974

B. Necessity of Taking
1. City of Manila vs. Chinese Community of Manila, October 31, 1919

C. Taking/ Dispossession of Property

1. Republic vs. Andaya, June 15, 2007
2. Didipio Earth-Saver’s Multi-Purpose Association, Inc. vs. Gozun vs. March 30, 2006
3. NPC vs. Hon. Aguirre-Paderanga, July 28, 2005
4. Republic vs. Hon. Gingoyon, December 19, 2005 and Feb. 01, 2006

D. Public Use
1. Mactan-Cebu International Airport Authority vs. Lozada, Sr., February 25, 2010
2. Kelo vs. City of New London, June 23, 2005
3. Lourdes de la Paz Masikip vs. City of Pasig, January 23, 2006
4. Barangay Sindalan vs. CA, March 22, 2007

E. Just Compensation
1. NPC vs. Spouses Zabala, January 30, 2013
2. APO Fruits Corporation vs. Land Bank of the Philippines, October 12, 2010
3. Republic vs. Lim, June 29, 2005
4. Secretary of Public Works and Highways vs. Spouses Tecson, July 01, 2013
5. Republic vs. Heirs of Borbon, G.R. No. 165354, January 12, 2015

F. Power of Eminent Domain of Local Government Units

Page 1 of 2
 1. Heirs of Alberto Suguitan vs. City of Mandaluyong, March 14, 2000
2. Beluso vs. Municipality of Panay, August 07, 2006
3. Francia vs. Municipality of Meycauayan, March 24, 2008

POWER OF TAXATION

A. Definition and Concept of Taxation

1. Commissioner of Internal Revenue vs. Algue, Inc. , Feb. 17, 1988
2. NPC vs. City of Cabanatuan, April 09, 2003

B. Theory and Basis of Taxation

3. North Camarines Lumber Co., Inc. vs. CIR, September 30, 1960
4. Phil. Guaranty Co., Inc. vs. Commissioner of Internal Revenue, April 30, 1965

C. Double Taxation
5. City of Manila vs. Coca-Cola Bottlers Philippines, Inc., August 04, 2009

D. License versus Tax; LGUs Power to Tax

6. Saldaña vs. City of Iloilo, June 26, 1958

Page 2 of 2