Chapter 7: Taxation: "taxes

CHAPTER 7: TAXATION       

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"TAXES are the enforced proportional contributions from persons and property, levied by the State by virtue of its sovereignty, for the support of government and for all public needs." There would be no random selection of the contributors at the whim of the ruler but an equitable sharing among the people of the expenses to be incurred for their common protection and benefit. … people are subjected to the reciprocal duty of sharing the expenses to be incurred therefor through the payment by them of taxes. It is a duty imposed upon the individual by the mere fact of his membership in the body politic and his enjoyment of the benefits available from such membership. “Taxes are the nation’s lifeblood through which government agencies continue to operate and with which the State discharges its functions for the welfare of its constituents.” General rule cannot be applied if it would work injustice against an innocent party. Taxes are distinguished from licenses in the sense that the former are levied to raise revenues whereas the latter are imposed for regulatory purposes only. Licenses are justified under the police power, and the amount of the fees required is usually limited only to the cost of regulation. “tax” frequently applies to all kinds of exactions of monies which become public funds. …. License fees are frequently called taxes although license fee is a legal concept distinguishable from tax: the former is imposed in the exercise of the police power primarily for purposes of regulation, while the latter is imposed under the taxing power primarily for purposes of raising revenues. Thus, if the generating of revenue is the primary purpose and regulation is merely incidental, the imposition is tax; but if regulation is the primary purpose, the fact that incidentally revenue is also obtained does not make the imposition a tax. Ex: the imposition of a vehicle registration fee is not an exercise of PP, but TP, as its main purpose would be raise funds for construction and maintenance of highways…. Etc.

SCOPE  all income earned in the taxing State, whether by citizens or aliens, and all immovable and tangible personal properties found in its territory, as well as tangible personal property owned by persons domiciled therein, are subject to its taxing power.  The power to tax may include the power to destroy if it is used validly as an implement of the police power in discouraging and in effect ultimately prohibiting certain things or enterprises inimical to the public welfare  the power to tax is used solely for the purpose of raising revenues, the modern view is that it cannot be allowed to confiscate or destroy. EXERCISE  power of taxation is inherent in the State  Primarily vested in the national legislature

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also be exercised by the local legislative bodies, no longer by virtue of a valid delegation as before but pursuant to a direct authority conferred by Article "X," Section 5, of the Constitution, which provides that" each local government unit shall have the power to create its own sources of revenue and to levy taxes, fees and charges, subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy." General rule, there must be statutory grant for a local government unit to impose lawfully a tax – where unit has no inherent power of taxation Not only the amount of the tax but also such other questions as whether or not to tax in the first place, or whom or what to tax, or for what purpose, are likewise subject to the discretion of the legislature.

DUE PROCESS AND TAXATION  "TAX ON KNOWLEDGE," such as one imposed on any periodical that exceeds a maximum number of copies per issue, would also be unconstitutional as an unauthorized impairment of liberty in violation of due process and freedom of expression.  procedural viewpoint, due process does not require previous notice and hearing before a law prescribing fixed or specific taxes on certain articles may be enacted  the taxpayer is entitled to be notified of the assessment proceedings and to be heard therein on the correct valuation to be given the property EQUAL PROTECTION AND TAXATION  "the rule of taxation shall be uniform and equitable."  UNIFORMITY IN TAXATION means that persons or things belonging to the same class shall be taxed at the same rate.  EQUALITY IN TAXATION, which simply means that the tax shall be strictly proportional to the relative value of the property  “UNIFORMITY OF TAXATION, …xxx.. requires that all subjects or objects of taxation, similarly situated, are to be treated alike both in privileges and liabilities.  Uniformity does not forfend classification as long as: 1. The standards that are used therefor are substantial and not arbitrary 2. The categorization is germane to achieve the legislative purpose 3. The law applies, all thing being equal, to both present and future conditions 4. The classification applies equally well to all those belonging to the same class.  EQUIATABLE TAXATION connotes that taxes should be apportioned among the people according to their capacity to pay. DOUBLE TAXATION  no provision in the Constitution specifically prohibiting double taxation  "The power to tax twice," it is said, "is as ample as to tax once."

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There is double taxation when additional taxes are laid on the same subject by the same taxing jurisdiction during the same taxing period and for the same purpose. Despite the lack of a specific prohibition, however, double taxation will not be allowed if it results in a violation of the equal protection clause.

THE CITY OF MANILA VS. COCA COLA BOTTLERS PHILIPPINES, INC. “XXX DOUBLE TAXATION means taxing the same property twice when it should be taxed only once; that is “taxing the same person twice by the same jurisdiction for the same thing.” Xxx “DIRECT DUPLICATE TAXATION”, the two taxes must be imposed on the same subject matter, for the same purpose, by the same taxing authority, within the same jurisdiction, during the same taxing period; and the taxes must be of the same kind or character.” Xxxx businesses such as respondent’s, already subject by a local business tax under sec 14 of tax ordinance no 7794, can no longer be made liable for local business tax under sec 21 of the same tax ordinance.”

PUBLIC PURPOSE  To sustain a tax, it is necessary to show that the proceeds are devoted to a public purpose.  "public purpose" as applied to taxation is now given the broadest interpretation so as to include even indirect public advantage or benefit.  directly enjoyed by a private individual does not make it invalid so long as some link to the public welfare is established EX: pension paid to war veterans; unemployment relief; scholarships for poor; support of particular industries vital to the national economy; payment of retirement or death gratuities to civil servants or their heirs are also considered valid public purposes.  obvious illustrations of public purpose would, of course, be such projects as the construction of roads and bridges, the establishment of schools, museums, parks and playgrounds, the erection of public buildings, and the maintenance of government services in general  COJUANCO VS. REPUBLIC “.. the Court even ordered the reconveyance to the government of all shares of stock purchased by Cojuangco in his name using the account levy funds which should have been “used only for the benefit of all account farmers and for the development of the coconut industry.” TAX EXEMPTIONS  The burden of proof rests upon the party claiming exemption to prove that is, in fact, covered by the exemption so claimed.  General rule, tax exemptions are construed strongly against the claimant.  Tax exemptions either constitutional of statutory

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The constitutional exemption from taxes is provided for in Article VI, Section 28(3), as follows: Charitable institutions, churches, and parsonages or con vents appurtenant thereto, mosques, non-profit cemeteries, and all lands, buildings, and improvements actually, directly, and exclusively usedforreligious, charitableoreducational purposes shall be exempt from taxation. 

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Exemption is granted religious and charitable institutions because they give considerable assistance to the State in the improvement of the morality of the people and the care of the indigent and the handicapped. Other justification: principle of separation of Church and State and the necessity to give full rein to the freedom of religious profession and worship.

Lladoc v. Commissioner of Internal Revenue  parish priest accepted a donation ofP10,000.00, tobeused for the construction of a church. The money was spent for the purpose specified. Later, the Bureau of Internal Revenue imposed a donee's tax on his successor, who objected, invoking the constitutional exemption of church properties from taxes. The Supreme Court rejected his contention, holding that the exemption referred only to property taxes imposed on lands, buildings and improvements used for religious purposes. The tax in this case was not an ad valorem tax on the church itself but an excise tax imposed on the priest for his exercise of the privilege to accept the donation. Lung Center of the PH vs. QC  The SC held that only portions of the hospital actually, directly and exclusively used for the charitable purposes are exempt from real property taxes, while those portions leased to private entities and individuals are not exempt from such taxes. “xxx petitioner is burdened to prove, by clear and unequivocal proof, that a) it is charitable institution; and b) its real properties are ACTUALLY, DIRECTLY AND EXCLUSIVELY used for charitable purposes. “EXCLUSIVE” is defined as possessed and enjoyed to the exclusion of others; debarred from participation or enjoyment; and “exclusively” is defined, “in a manner to exclude; as enjoying a privilege exclusively.” Xxx “dominant use” or “principal use”, cannot be substituted for the words “used exlusively.xxx”  "no law granting any tax exemption shall be passed without the concurrence of a majority of all the Members of the Congress"  PAGCOR VS. BIR The petitioner questioned the validity of the removal by the congress of its statutory exemption from the payment of corporate income tax, invoking, among others, the equal protection and non-impairment clauses. The Court rejected this challenge.

“xxx… it is a basic precept of statutory construction that the express mention of one person, thing, act or consequence excludes all others as expresses in the familiar maxim expression unius est exclusion alterius. Thus, the express mention of the GOCC’s exempted from payment of corporate income tax excludes all others. Not being excepted, PAGCOR must be regarded as coming within the purview of the general rule that GOCCs shall pay corporate income tax, expressed in the maxim: exception firmat regulam in casibus non exceptis”

CHAPTER 8: DUE PROCESS OF LAW 

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As late as in his argument in the famous Dartmouth College Case1 Daniel Webster was to declare that the law of the land meant "the general law, a law which hears before it condemns, which proceeds upon inquiry and renders judgment only after trial." due process of law in our country also has a dual aspect: the substantive and the procedural

MEANING OF DUE PROCESS      

No person shall be deprived of life, liberty or property without due process of law. Due process therefore continues to be dynamic and resilient, adaptable to every situation calling for its application. "gradually ascertained by the process of inclusion and exclusion in the course of the decisions of cases as they arise." "responsiveness to the supremacy of reason, obedience to the dictates of justice." "the embodiment of the sporting idea of fair play." Due process is a guaranty against any arbitrariness on the part of the government, whether committed by the legislature, the executive, or the judiciary.

PERSONS  

The due process clause protects all persons, natural as well as artificial. Natural persons include both the citizen and the alien.

Villegas v. Hiu Chong “XXX … once an alien is admitted, he cannot be deprived of life without due process of law. This guarantee includes the means of livelihood." 

Artificial persons like corporations and partnerships are also covered by the protection but only insofar as their property is concerned.

DEPRIVATION    

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To deprive is to take away forcibly, to prevent from possessing, enjoying or using something." deprivation connotes denial of the right to life, liberty or property Deprivation per se is not necessarily unconstitutional. What is prohibited is deprivation of life, liberty or property without due process of law A person's life may be validly claimed by the law as when he is required to render services in defense of the State or when it is declared forfeited for commission of a heinous offense. unlawful deprivation if he were sentenced to death for conviction of a petty offense as the disparity between crime and punishment would make the law unreasonable

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no unlawful deprivation of liberty where a person afflicted with a communicable disease is confined in a hospital or quarantined in his own home, or where a criminal is punished with imprisonment it will be violative of due process if a person is imprisoned without trial, or is prevented from criticizing the government in the exercise of his freedom of expression, or is forced to follow a particular religion. Private property may be validly taken where it is offensive to the public welfare, like a building on the verge of collapse… no unlawful deprivation of liberty where a person afflicted with a communicable disease is confined in a hospital or quarantined in his own home, or where a criminal is punished with imprisonment.

LIFE 

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The meaning is that it is not permissible for the government to deprive the individual of any part of his body, and this is true even if it be as punishment for crime “Life” should embrace the enjoyment by the individual of all the Godgiven faculties that can make his life worth living.

Imbong vs. Ochoa 

Commences upon “conception, upon fertilization. Hence, the obligation of the state to “equally protect the life of the mother and the life of the unborn from conception” and “to prevent the Legislature from enacting a measure legalizing abortion.”

LIBERTY   

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LIBERTY is the freedom to do right and never wrong; it is ever guided by reason and the upright and honorable conscience of the individual.” A person is free to act but he may exercise his rights only in such manner as not to injure the rights of others. the individual, as a creature of society, should be prepared to surrender part of his freedom for the bene fit of the greater number in recognition of the time honored principle of "solus populi estsupremo lex. “Liberty includes the right of the citizens to be free to use his faculties in all lawful ways; to live and work where he will; to earn his livelihood by a lawful calling; to pursue any avocation, and for that purpose, to enter into all contracts which he may proper…. Liberty means the opportunity to do those things ordinarily done by free men.” One’s freedom of expression cannot be used to unfairly destroy another’s reputation, or to incite rebellion, or to offend public morals; neither may he abuse the sanctity of his home… In short, do anything that does not offend the public welfare

PROPERTY    

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Property is anything that can come under the right of ownership and be the subject of contract real, personal, tangible and intangible one cannot have a vested right to a public office, as this is not regarded as property It has also been held that mere privileges, such as a license to operate a cockpit" or a liquor store,15 are not property rights and are therefore revocable at will. Concept of “vested right” , a consequence of the constitutional guaranty of due process that expresses a present fixed interest which in right reason and natural justice is protected against arbitrary state action Rights are considered vested when the rights to enjoyment is a resent interest, absolute, unconditional, and perfect or fixed and irrefutable. May lose the same if there is due process and such deprivation is founded in law and jurisprudence

SUBSTANTIVE DUE PROCESS  

Substantive due process requires the intrinsic validity of the law in interfering with the rights of the person to his life, liberty or property. The inquiry in this regard is not whether or not the law is being enforced in accordance with the prescribed manner but whether or not, to begin with, it is a proper exercise of legislative power Kwong Sing v. City of Manila  requiring all laundry establishments to issue their receipts in English or Spanish  Court sustained the measure, noting that it was intended to protect the public from deceptions and misunderstandings that might arise from their accepting receipts in Chinese characters that they did not understand Yu Cong Eng v. Trinidad 

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Supreme Court, sustained the invalidation of a law providing that "it shall be unlawful for any person, company or partnership or corporation engaged in commerce, industry or any other activity for the purpose of profit in the Philippine Islands, in accor dance with existing law, to keep its account books in any language other than English, Spanish or any local dialect

The difference between the Kwong Sing and Yu Cong Eng cases is that in the former the ordinance merely required the use of certain languages without prohibiting the use of others, whereas in the latter the law prohibited the use of any language other than those prescribed.

Ichong v. Hernandez 

Freedom and liberty are not real and positive if the people are subject to the economic control and domination of others, especially if not of their own race and country."

Light Corporation v. City of Manila 

“The general test of the validity of an ordinance on substantive due process…. Strict scrutiny for laws dealing with freedom of the mind or restricting the political process, and the rational basis standard of review for economic legislation. Third standard… heightened or immediate scrutiny RATIONAL BASIS EXAMINATION, laws or ordinances are upheld if they rationally further a legitimate governmental interest. INTERMEDIATE REVIEW, governmental interest is extensively examined and the availability of less restrictive measures is considered. STRICT SCRUTINY, the presence of compelling, rather than substantial, governmental interest an on the absence of less restrictive means for achieving the interest. STRICT SCRUTINY refers to the standard for determining the quality and the amount of governmental interest brought to justify the regulation of fundamental freedoms…xxx”

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Justice Cruz, “laws must come out in the open in the clear light of the sun instead of skulking in the shadows with their dark, deep secrets. Mysterious pronouncements and rumoured rules cannot be recognized as binding unless their existence and contents are confirmed by a valid publication intended to make full disclosure and give proper notice to the people. The furtive law is like a scabbarded saber that cannot feint, parry or cut unless the naked blade is drawn.”

PROCEDURAL DUE PROCESS  "Strike, but hear me first!"  "which hears before it condemns, which proceeds upon inquiry and renders judgment only after trial."  "the twin requirements of notice and hearing constitute the essential elements of due process and neither of these elements can be eliminated without running afoul of the constitutional guaranty."

Judicial Due Process 1. 2.

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There must be an impartial court or tribunal clothed with judicial power to hear and determine the matter before it Jurisdiction must be lawfully acquired over the person of the defendant and over the property which is the subject matter of the proceeding The defendant must be given an opportunity be heard Judgment must be rendered upon lawful hearing

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IMPARTIAL AND COMPETENT COURT  “xxx. Sporting idea of fair play to hear other side before and opinion is formed or a decision is made by those who sit om judgment.” (ynot case)  “cold neutrality of an impartial judge”, as the indispensable imperative of due procees. (Javier v. comelec) Xxx Fair play calls for equal justice. There cannot be equal justice where a suitor approaches a court already committed to the other party and whith a judgment already made and waiting only to be formalized after the litigants shall have undergone the charade of a formal hearing. Xxx. The judge will reach his conclusions only after all the evidence is in…xxx”  a preliminary investigation conducted by the DOJ is an executive function and not a judicial or quasi-judicial proceeding, the investigation public prosecutor, like a quasijudicial body, is an officer of the executive department exercising powers akin to those of a court of law.  Mere allegation is not equivalent to proof. Bias and partiality cannot be presumed. Petitioner must present substantial prof to show that …. Xxx … had unjustifiably sided against him in the conduct of the investigation, (pichay v. office of the deputy executive secretary of legal affairs investigative and adjudication division)  The sc rejected challenge (annul as institutional bias” the criminal investigation conducted by the NBI), saying it is “foolhardy to inhibit the entire DOJ from conducting a preliminary investigation on the sheer ground that the DOJ’s constituent unit conducted the criminal investigation.”

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JURISDICTION  In actions in personam, such as a complaint for recovery of a loan, jurisdiction over the defendant is acquired by the court by his voluntary appearance or through service of summons upon him.  In actions in rem or quasi in rem such as land registration proceedings or the foreclosure of a real estate mortgage, the

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jurisdiction of the court is derived from the power it may exercise over the property “xxx . No man shall be affected by any proceeding to which he is a stranger, and strangers to a case are not bound by any judgment rendered by the court. In the same manner a writ of execution can be issued only against a part and not against one who did not have his day court. Only real parties in interest in an action are bound by the judgment therein and by writs of execution issued pursuant thereto. (munoz vs. yabut jr)

HEARING  Notice to a party is essential to enable it to adduce its own evidence and to meet and refute the evidence submitted by the other party.  a decision rendered without a hearing is null and void ab initio and may be attacked directly or collaterally. (David v. Aquilizan)  no party should be made to suffer in person or property without being given a hearing would be brushed aside.  “It must be noted that respondent was not a party to any of the 12 ejectment cases wherein the writs of demolition had been issued; she did not make her appearance in and during the pendency of these ejectment cases. Xxxx … nor can its writ of execution be enforced against her since was not afforded her day in court in said ejectment cases.” (Lorenzana v. Cayetano)  right to appeal was held not unlawfully withheld where it was lost as a result of the appellant's neglect. Due process was also not denied the petitioner who received notice of the scheduled hearing the day before but failed to present. (Lobete v. Sundiam)  petitioners were adequately served the necessary notices and that they deliberately avoided acknowledgment of the service of summons upon them. (ablaze vs. CIR)  no denial of due process where the regional director of the MOLE decided a case, which had to be summarily resolved in ten days, on the basis only of position papers submitted by the parties (Vallodolid v. Inciong)  cases may be submitted for resolution on the basis of affidavits and pleadings.  The sc stressed that service of pleading and court processes can be made only upon counsel of record. It is settled that where a party has appeared by counsel, service must be made upon such counsel. Service on the party or party’s employee is not effective because such notice is not notice in law. (UP v. Dizon)

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Holding this position as a waiver by the accused of their right to defend themselves, the lower court considered the case submitted for decision and subsequently convicted all of them. On appeal, the sentence was set aside by the Supreme Court on the ground that the "serious irregularity" committed by the trial judge was "repugnant to the Due Process Clause of the Constitution." (people v. beriales) Due process is not violated where a person is not heard because he has chosen, for whatever reason, not to be heard. If he opts to be silent where he has a right to speak, he cannot later be heard to complain that he was unduly silenced. does not, always and in all situations, require trial-type proceedings. Defect in the observance of due process requirements is cured by the filing of the MR Confrontation does not necessarily mean a physical face-toface confrontation of the adversities in the court. The right of confrontation merely means the right to be given an opportunity to cross-examine and this right of course can be done through the parties’ counsel” (marcos v. garchitorena) “the orders did not state the time, date and venue of the decryption and recount proceeding. Clearly, the first division had no intention of giving the parties the opportunity to witness its proceedings.” (maliksi vs. comelec) 1)

APPEAL  may be allowed or denied by the legislature in its discretion. If allowed by statute, it must be exercised strictly in accordance with the provisions of the law and rules.  legislature itself cannot deprive him of the right to appeal in those cases coming under the minimum appellate juris diction of the Supreme Court as specified in Article VIII, Section 5(2), of the Constitution, to wit: (1) All cases in which the constitutionality or validity of any treaty, international or executive agreement, law, presidential decree, proclamation, order, instruction, ordinance, or regulation is in question. (2) All cases involving the legality of any tax, impost, assessment, or toll, or any penalty imposed in relation thereto. (3) All cases in which the jurisdiction of any lower court is in issue.

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(4) All criminal cases in which the penalty imposed is reclusion perpetua or higher (5) All cases in which only an error or question of law is involved. Violation of due process is a personal defense that can only be asserted by the persons whose rights have allegedly violated.

2. EXCEPTIONS  

hearing may be omitted without violation of due process. Cancellation of the passport of a person sought for the commission of a crime, the preventive suspension of a civil servant facing administrative charges, the distraint of properties or tax delinquency, the padlocking of restaurants found to be insanitary or of theatres showing scene movies, the issuance of temporary protection order a)

Nuisances  A nuisance per se is objectionable under any and all circumstances because it presents an immediate danger to the welfare of the community. The classic example is that of a mad dog running loose, which can be killed on sight, regardless of its value, because of the threat it poses to the safety and lives of the people.  A nuisance per accidens is objectionable only under some but not all circumstances, there being situations when it is perfectly legitimate and acceptable. It has been described as "the right thing in the wrong place," like a patis factory in a residential area.

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Presumptions  Would a statutory presumption deny the right to a hearing insofar as the person affected is precluded from introducing evidence to rebut the presumption? The accepted view is

that it would not, provided there is a rational or natural connection between the fact proved and the fact ultimately presumed from such fact. d.

JUDGMENT  due process requires that the judgment be based upon the lawful hearing previously conducted  Article VIII, Section 14, of the Constitution provides that "no decision shall be rendered by any court without expressing therein clearly and distinctly the facts and the law on which it is based."  Requirement – informed how it was decided, with an explanation of the factual and legal reasons that led to the conclusions of the court.  The losing party is entitled to know why he lost, so he may appeal to a higher court

2) ADMINISTRATIVE DUE PROCESS (1) The right to a hearing, which includes the right to present one's case and submit evidence in support thereof. (2) The tribunal must consider the evidence presented. (3) The decision must have something to support itself. (4) The evidence must be substantial. (5) The decision must be rendered on the evidence presented at the hearing, or at least contained in the record and disclosed to the parties affected. (6) The tribunal or body or any of its judges must act on its or his own independent consideration of the law and facts of the controversy and not simply accept the views of a subordinate in arriving at a decision. (7) The board or body should, in all controversial questions, render its decision in such a manner that the parties to the proceeding can know the various issues involved, and the reason for the decision rendered.

CHAPTER 9: EQUAL PROTECTION DEFINITION 

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equal protection simply requires that all persons or things similarly situated should be treated alike, both as to rights conferred and responsibilities imposed. Similar subjects, in other words, should not be treated differently, so as to give un due favor to some and unjustly discriminate against others. Against undue favor and individual or class privilege All persons be treated alike under like conditions both as to privileges conferred and liabilities “But whatever may be the case, it is clear that Section 11 of the Probation Act creates a situation in which discrimination and inequality are permitted or allowed. There are, to be sure, abundant authorities requiring actual denial of the equal protection of the law before courts should assume the task of setting aside a law vulnerable on that score, but premises and circumstances considered, we are of the opinion that Section 11 of Act No. 4221 permits of the denial of the equal protection of the law and is on that account bad. We see no difference between a law which denies equal protection and a law which permits of such denial. A law may appear to be fair on its face and impartial in appearance, yet, if it permits of unjust and illegal discrimination, it is within the constitutional prohibition.” (People v. Vera)

PERSONS PROTECTED 

available to all persons, natural as well as juridical. Artificial persons, however, are entitled to the protection only insofar as their property is concerned.

CLASSIFICATION   

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operate on all the people without distinction What the Constitution requires is equality among equals “The guaranty of equal protection of the laws is not a guaranty of equality in the application of the laws upon all citizens of the state. Xxx The equal protection of the laws clause of the constitution allows classification. Classification in law, as in the other departments of knowledge or practice, is the grouping of things in speculation or practice because they agree with one another in certain particulars.” (victoriano v. elizalde rope workers’ union) If the classification is reasonable, the law may operate only on some and not all of the people without violating the equal protection clause. Classification has been defined as the grouping of persons or things similar to each other in certain particulars and different from all others in these same particulars.

1. Requirements a. It must be based upon substantial distinctions b. It must be germane to the purpose of the law c. It must not be limited to existing conditions only d. It must apply equally to all members of the class

A. Substantial Distinction  The distinction, to be valid, must be substantial  But certain physical differences of persons can in some instances be the basis of a valid classification.  A recognized distinction between citizens and aliens is that the former have more solicitude for the national interest than the latter, whose allegiance to the local state is merely transient  “It would have been discriminatory and a denial of the equal protection of the law if the statute prohibited an individual or group of voters in the city from voting for provincial officials while granting it to another individual or group of voters in the same city.” (ceniza v. comelec)  RA no, 6770 which authorizes the Ombudsman to impose a six month preventive suspension, instead of the CS provision of the Administrative Code xxx, does not violate the equal protection guarantee.  PD 1606 did not discriminate against persons convicted by the Sandiganbayan in giving them only the remedy of certiorari with the Supreme Court as distinguished from those convicted by other trial courts, who could appeal to the Intermediate Appellate Court and even the Supreme Court. Xxx Trial in the Sandiganbayan is conducted by the three justices constituting each division, and their unanimous vote is needed for a decision, which conceivably will be more carefully reached than that of the other trial courts. (Nunez v. Sandiganbayan)  DECS Case,66 the Supreme Court rejected the contention that the three-flunk rule violated equal protection B. Relevance to Purpose of Law  Concerns all members of the class, and applies equally to present and future conditions the classification does not violate the equal protection guarantee. C. Duration  enforced not only for the present but as long as the problem sought to be corrected continues to exist.

D. Applicable to all  invalid if all the members of the class are not similarly treated, both as to rights conferred and obligations imposed.  all those covered by the classification are to be treated equally. The mere fact that an individual belonging to a class differs from the other members, as long as that class is substantially distinguishable from all others, does not justify the nonapplication of the law to him.

CHAPTER 10: SEARCH AND SEIZURES 

THE SANCTITY of a person's house is a time-honored hallmark of all free societies

SCOPE OF PROTECTION 

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The rights against unreasonable searches and seizures and to the privacy of communication and correspondence are available to all persons, including aliens, whether accused of crime or not. Artificial persons, like corporations, are also entitled to the guaranty premises may not be searched nor may their papers and effects seized except by virtue of a valid warrant The "right to be left alone" extends not only to the privacy of one's home but also to his office or business establishment, including the papers and effects that may be found there. “xxx even the humblest hovel is protected from official intrusion because of the ancient rule, revered in all free regimes, that a man’s house is his castle.” (alih v. castro)

REQUISITES OF A VALID WARRANT (1) It must be based upon probable cause. (2) The probable cause must be determined person ally by the judge. (3) The determination must be made after examination under oath or affirmation of the complainant and the witnesses he may produce. (4) It must particularly describe the place to be searched and the persons or things to be seized. 1.

Existence of Probable Cause  Probable cause has been defined as referring to "such facts and circumstances antecedent to the issuance of the warrant that in themselves are sufficient to induce a cautious man to rely on them and act in pursuance thereof."  "consists of a reasonable ground of suspicion supported by circumstances sufficiently strong in themselves to war rant a cautious man in believing accused to be committing the offense or to be guilty of the offense."  "probable cause is the knowledge of facts, actual or apparent, strong enough to justify a reasonable man in the belief that he has lawful grounds for prosecuting defendant in the manner complained of, the concurrence of facts and circumstances reasonably warranting the belief."  "such facts and circumstances which would lead a reasonably discreet and prudent man to believe that an offense has been commit ted and that the objects sought in connection with the offense are in the place sought to be searched." (Burgos v. Chief of Staff)  it does not require that the evidence would justify conviction

 at least be more than mere suspicion  reasonable belief  implies probability of guilt and requires more that bare suspicion, but less than evidence which would justify a conviction  not require an inquiry into whether there is sufficient evidence to procure a conviction  warrant must refer only to one specific offense (rule 126, sec. 3 of the Rules of Court)  search warrant was annulled because it had been issued for four separate and distinct offenses. (asian surety & insurance co. inc. vs, Herrera)  Castro v. Pabalan, because it did not refer to one particular offense but to "an illegal traffic in narcotics and contraband."  “hoarding” of used bottles and “violation of the goodwill” established by a motorcycle manufacturer are not crimes or offenses and may therefore not be invoked for purposes of applying for of obtaining search warrants.  A search warrant must have first been issued after the judge shall have been convinced of the existence of probable cause that the materials sought to be seized were indeed obscene. (Pita v. CA)  “the Government, in effect, seizes and places the computer data under its control and disposition without a warrant. The department of Justice order cannot substitute for judicial search warrant.” Xxx “Legislature may, within constitutional bounds, declare certain kinds of expression as illegal. But for an executive officer to seize content alleged to be unprotected without any judicial warrant, it is not enough for him to be of the opinion that such content violates some law, for to do so would make him judge, jury, and executioner all rolled into one.” Xxxx “Restraints on free speech are generally evaluated on one of or a combination of three tests: the dangerous tendency doctrine, the balancing of interest test, and the clear and present danger rule.” Xxx “The Court is therefore compelled to strike down Section 19 for being violative of the constitutional guarantees to freedom of expression and against unreasonable searches and seizure.” (Disini v. executive secretary)  “fishing expedition”, choosing whatever specified communication they want. This evidently threatens the right of individuals to privacy.

(2) Determination of Probable Cause  

Determination of probable cause is to be made “personally by the judge.” The word “judge” is interpreted in the generic sense and includes judges of all levels. (collector of customs v. villaluz)

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“Xxx the issuance of the warrant of arrest was not ministerial function of the judge who had the right to determine for himself the existence of probable cause. Xxx Rule 112, section 6 of the Rules of Court, providing that a judge may issue a warrant of arrest only if he is satisfied from the investigation conducted by him or the prosecutor that there is probable cause.” “exclusive and personal responsibility of the issuing judge to satisfy himself of the existence of probable cause.” Xxx (1) personally evaluate the report and the supporting documents submitted by the fiscal regarding the existence of probable cause and on the basis thereof, issue a warrant of arrest, (2) if on the basis thereof he finds no probable cause, he may disregard the fiscal’ report and require the submission of supporting of supporting affidavits of witnesses to aid him in arriving at a conclusion as to the existence of probable cause”. Xxx “it being sufficient that he follows established procedure by personally evaluating the report and the supporting documents submitted by the prosecutor.” (soliven v. makasiar) “xxx judge’ dismissal of a case must be done only in clear-cut cases when the evidence on record plainly fails to establish probable – that is when records readily show uncontroverted, and thus, established facts which unmistakably negate the existence of the elements of the crime charged.” Xxx “once the information is filed with the court and the judge proceeds with his primordial task of evaluating the evidence on records, he may either; (a) issue a warrant of arrest, if he finds probable cause; (b) immediately dismiss the case, if the evidence on record clearly fails to establish probable cause; (c) order the prosecutor to submit additional evidence, in case he doubts the existence of probable cause.”