(i) Prohibition against imprisonment for non-payment of poll tax (ii) Uniformity and equality of taxation 12 | P a g e 2010-2015 Taxation Law Bar…

The question

(i) Prohibition against imprisonment for non-payment of poll tax (ii) Uniformity and equality of taxation 12 | P a g e 2010-2015 Taxation Law Bar Examinations VII. The municipality of San Isidro passed an ordinance imposing a tax on installation managers. At that time, there was only one installation manager in the municipality; thus, only he would be liable for the tax. Is the law constitutional? (2013 Bar Question)

1. A.It is unconstitutional because it clearly discriminates against this person.
2. B.It is unconstitutional for lack of legal basis.
3. C.It is constitutional as it applies to all persons in that class.
4. D.It is constitutional because the power to tax is the power to destroy.

This question has not been answered yet.