The power to tax is the power to destroy. Is this always so? (2011 Bar Question)

The question

The power to tax is the power to destroy. Is this always so? (2011 Bar Question)

1. A.No. The Executive Branch may decide not to enforce a tax law which it believes to be confiscatory.
2. B.Yes. The tax collectors should enforce a tax law even if it results to the destruction of the property rights of a taxpayer.
3. C.Yes. Tax laws should always be enforced because without taxes the very existence of the State is endangered.
4. D.No. The Supreme Court may nullify a tax law, hence, property rights are not affected.

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