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No sovereign state can continue to exist without the means to pay its expenses; and that for those
means, it has the right to compel all citizens and property within its limits to contribute, hence, the
emergence of the power to tax. (51 Am. Jur. 42)
The moment a state exists, the power to tax automatically exists.
Basis: The Life-blood Doctrine.
Without taxes, the government would be paralyzed for lack of motive power to activate and operate
it. Hence, despite the natural reluctance to surrender part of ones earned income to the taxing
authorities, every person who is able must contribute his share in the running of the government.
(CIR v. Algue, G.R. No. L-28896, February 17, 1988)
Manifestations:
1. Imposition even in the absence of constitutional grant
2. States right to select objects and subjects of taxation
3. No injunction to enjoin collection of taxes.
4. Taxes could not be the subject of compensation and set-off.
5. A valid tax may result in destruction of property.
Q: May a legislative body enacts laws to raise revenues in the absence of constitutional
provisions granting said body the power of tax? Explain.
A: Yes. It must be noted that Constitutional provision relating to the power of taxation do not operate
as grants of the power of taxation to the government, but instead merely constitute a limitation upon a
power which would otherwise be practically without limit. (2005 Bar Question)