Churchill v Concepcion
GR No 11572, September 22, 1916
FACTS:
Section 100 of Act 2339 imposed an annual tax of P4 per square meter upon electric signs, billboards, and spaces used for posting or displaying temporary signs, and all signs displayed on premises not occupied by buildings. The section was amended by Act 2432, reducing the tax to P2 per square meter. Francis A. Churchill and Stewart Tait, co-partners in Mercantile Advertising Agency, owned a billboard to which they were taxes at P104. The tax was paid under protest. Churchill and Tait instituted the action to recover the amount.
ISSUE:
Is the statute and the tax imposed void for lack of uniformity?
RULING:
No, the tax is valid.
Uniformity in taxation means that all taxable articles or kinds of property, of the same class, shall be taxed at the same rate. It does not mean that all lands, chattels, securities, incomes, occupations, franchises, privileges, necessities, and luxuries shall all be assessed at the same rate. Different articles may be taxed at different amounts provided the rate is uniform on the same class everywhere, with all people, at all times.
Herein, the Act imposes a tax of P2 per square meter or a fraction thereof upon every electric sign, billboard, etc. Wherever found in the Philippine Islands. The rule of taxation upon such signs is uniform throughout the islands. The rule does not require taxes to be graded according to the value of the subjects upon which they are imposed, especially those levied as privilege or occupation taxes.
GR No 11572, September 22, 1916
FACTS:
Section 100 of Act 2339 imposed an annual tax of P4 per square meter upon electric signs, billboards, and spaces used for posting or displaying temporary signs, and all signs displayed on premises not occupied by buildings. The section was amended by Act 2432, reducing the tax to P2 per square meter. Francis A. Churchill and Stewart Tait, co-partners in Mercantile Advertising Agency, owned a billboard to which they were taxes at P104. The tax was paid under protest. Churchill and Tait instituted the action to recover the amount.
ISSUE:
Is the statute and the tax imposed void for lack of uniformity?
RULING:
No, the tax is valid.
Uniformity in taxation means that all taxable articles or kinds of property, of the same class, shall be taxed at the same rate. It does not mean that all lands, chattels, securities, incomes, occupations, franchises, privileges, necessities, and luxuries shall all be assessed at the same rate. Different articles may be taxed at different amounts provided the rate is uniform on the same class everywhere, with all people, at all times.
Herein, the Act imposes a tax of P2 per square meter or a fraction thereof upon every electric sign, billboard, etc. Wherever found in the Philippine Islands. The rule of taxation upon such signs is uniform throughout the islands. The rule does not require taxes to be graded according to the value of the subjects upon which they are imposed, especially those levied as privilege or occupation taxes.
Posts
No comments:
Post a Comment