Feb 5, 2020

On EMINENT DOMAIN

Principles mentioned:
 Proprietary rights are rights of proprietors, meaning those who are involved in business.
Property rights is the general umbrella under which proprietary rights fall.

POWER OF TAXATION

Definition of Taxation
TAXATION is an inherent power of the State wherein the State will demand or enforce
proportionate contributions from the citizens through payment of money and such money
collected by the State will be used in order to defray different expenses needed for the survival
of the government.

Pursuant to the LIFEBLOOD THEORY, in essence the taxes are the lifeblood of the
government. However, there are implications of it being the lifeblood of the government.
Because it is the lifeblood, its prompt and certain availability is within the imperious need.
That’s why taxation is not only to be viewed from the POV of levying the tax but also from the
POV of administering the collection of the taxes. This is precisely the reason why we have the
BIR. Otherwise, our taxes will be paralyzed.

PLANTERS PRODUCTS INC. v. FERTIPHIL CORP

 Fertiphil
True, traditional doctrine holds that constitutional rights may be invoked only against the State,
which in the past was the only entity in a position to violate these rights, including DPC.