1. Prior to payment - may the expropriator be placed in possession of property?

(Republic v. Lim)
1. Bond is just a security - how much bond should be deposited if not LGU -
under rule 67 (100% of assessed value for tax purposes)
2. Sec. 19 LGC - how much bond should be posted or deposited? 15% of FMV
of property sought to be expropriated if the LGU is expropriator as
appearing on tax deck
b. Who determines or fixes just compensation?
1. EPZA v. Dulay - encroachment on judicial prerogative
2. PDs - courts retained discretion - did the SC agree that the PDs involve a
discretion?
3. The options presented by PDs - do they involve any exercise of any
discretion at all? 
4. For how long should the government pay the just compensation? (general
rule: non payment of jc regardless of duration of time that elapsed - will
not entitle property owner to recover physical possession) the remedy is?
(demand payment)
5. When do we apply the exception the case of republic v. lim? (the
expropriator failed to pay full value of jc and expressly or impliedly public
use of the property)
6. Why not reversion of ownership? (Republic v. Lim - the exception to the
general rule)
1. Supposing expropriate property of A - national highway - after
finality of order - just compensation paid - 5 years passed, no
construction - can A demand reversion? (If the government failed
to pay within 5 years from the finality of the order directing
payment of jc and there is an express or implied abandonment of
the public use of the property - government should return - if there
is no express or implied abandonment of the property despite the
lapse of 5 years - government not required to return - only
recourse is to demand payment of jc or impose interest)
2. (additional sa answer lang ‘to: expropriation order may provide
expressly that gov’t has only x number of year)
ii. Why 5 years? For how long may a final order be executed from the finality
through mere motion? (final judgments can only be executed within 5
years through motion - after lapse - revival of judgment)
iii. May the doctrine of state immunity repel any action for payment of just
compensation?
1. Amigable  v. Cuenca
b. Power of eminent domain can also be delegated
i. Can be delegated to private entities - insofar as LGUs requisites? (City of
Paranaque Case)
ii. Resolution was passed - is that substantial compliance? (Just a unilateral
act of local legislative council) 
iii. What is the reason why when it is compared to the power of eminent
domain - authority of LGU is restrictive? (Delegated power - must comply
strictly with the delegation)

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Oct. 1, 2020 - Called: 10
1.  What is taxation?
1. Aside from taxes - the government levies fees, what’s the difference?
1. Objective of fees? – taxes collected for revenue purposes; fees – to
defray the cost of regulation
ii. (Amount of taxes may go beyond - fees up to extent necessary)
b. Sison v. Ancheta
i. What did Justice Marshall say? And what did Justice Holmes say?
ii. The statements are seemingly contradictory - how do we reconcile them
and make them stand together?
1. (Marshall - exercise of police power using power of taxation as an
implement; Holmes - exercise of power of taxation not to be
exercised arbitrarily and should not be confiscatory)
b. Principles of Taxation under Art. 6 Section 28 – rule of taxation shall be uniform
and equitable. Congress shall evolve a progressive system of taxation.
i. (Uniformity, Equity, Progressive)
ii. Sison v. Ancheta
1. (Simplified System of Taxation argued to be unconstitutional -
compensation income v. income earners from exercise of business
or trade)
2. Did the SC agree that it violates uniformity or equality in taxation?
3. What does uniformity or equality mean?
1. (Persons or things belonging to the same class shall be
taxed at the same rate wherever they may be found)
2. (LGU may impose additional taxes and the imposition of
these taxes may differ depending on the need)
4. Equitability
1. Burden of taxation shall rest on those who have the
capacity to pay
5. Progressive
6. Regressive - how does this work? 
1. (Tax base inversely proportional to tax rate)
2. What is the basis of a regressive system of taxation?
7. Is regressive prohibited?
1. (Tolentino v. Sec. of Finance - VAT is by its nature is a
regressive - nonetheless not prohibited by the Constitution)
ii. One of the essential requisites of eminent domain is public use -
traditional concept of public use is abandoned in ED - any advantage now
is public purpose - how about for power of taxation? (Direct and exclusive
public purpose)
iii. Pascual v. Sec. of Public Works - (road inside subdivision - indirect public
advantage - valid use of public funds? - public use is different from public
purpose - public use is utilization - for purpose objective - must be direct
and exclusive)
1. (Explanation of PPP by sir)
2. (Owner of a private subdivision subsequently donated the parcel
of land on which the road will be constructed - can we say now
that the subsequent donation cured the defect? (No - when the law

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 was passed appropriating that fund - validity of the budget or
appropriation shall be determined at the time of the passage)
b. Does the Const. prohibit double taxation?
i. (No express prohibition in the constitution - the power to tax once is as
ample as the power to tax twice)
ii. What is double taxation? Same taxing purpose, same subject, same taxing
authority, same tax period, same tax jurisdiction.
iii. Punsalan Case
1. (Different taxing authorities)
ii. When there is doubt - how do we construe the power of taxation? (hence
different from power of eminent domain)
1. Stricter requirement for the passage of bills granting tax
exemption (majority vote of all members of congress)
1. Supposing during session of senate - GAA - 13 Senators -
can they constitute quorum? Required vote? (½ + 1 of 13 of
the quorum) or 7
2. Supposing - what is being heard is a bill granting tax
exemption - 13 senators - can they vote on the bill? (yes -
par. 2 sec. 16 art. 6) how many votes are required? (13)
2. Const. also grants tax exemptions
1. Par. 3 Sec. 28 Art. 6
1. Charitable Institution - is an entity - charitable
institution itself is granted exemption and not only
its properties? (no - properties only)
2. In order to be exempted - actually directly and
exclusively used - Lladoc v. CIR - donation was made
for the construction of a church - donee’s tax - did
the SC extend? (A gift tax is an Excise tax and as such
is not covered by the exemption - only RPT)
3. Province of Abra v. Hernando (not in case list - sir
only explained - exemption of the property and not
of the owner - if merely on the basis of title, not
valid)
4. Abra Valley College v. Aquino - extends to incidental
- should the entire building have been exempted?
2. Par. 3 Sec. 4 Art. 14
1. ABC is a proprietary school - over the campus there
are facilities being rented by commercial entities
such as jollibee - jollibee pays monthly rental fees of
500k/mo. - 500k is being used for school facilities -
is 500k subject to tax? (under the constitution, yes -
not covered by the exemption) by applying the
provisions of the constitution eve if the income is
used directly for educational purposes
2. Supposing ABC is a Non-stock Non-Profit
educational institution - still subject to tax for the
500k for rental to commercial entities? No. directly
exclusively used for educational purpose

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 3. If an entity is incorporated as a charitable institution
- but is engaged in commercial transaction - it loses
its character as a charitable institution? No –
primary purpose is charitable institution.
4. Lung Center of the Philippines Case
1. Do you agree that LCP cannot be considered
as a charitable institution because it engages
in business? Business is incidental in
discharging the primary purpose.
2. (8 factors to be considered as charitable -
statute, corporate purpose, constitution and
by laws, method of admin, nature of work
actually performed, services actually
rendered, indefiniteness of beneficiaries, use
and occupation of property)
b. Bill of Rights
i. Sec. 1, Art. 3
a. What are the 2 constitutional rights guaranteed? (Due Process and
Equal Protection of the Laws) No person shall be deprived of life,
liberty and property without due process nor shall any person be
denied the equal protection of the laws.
ii. Due Process
a. We’ve learned that a constitution should be clear - Is the rule
followed when it comes to due process? (it was deliberately kept
vague) to be resilient and flexible to adapt to changing times.
b. Did the courts give due process meaning? (Ynot v. IAC) NO because
it will create a legal straightjacket
c. How did Frankfurter define due process? Embodiment of the
supportive idea of justice and fair play. Justice Fernando? 
d. Origin of the constitutional guarantee of due process - originates in
England - magna carta - what part is considered as the start?
Clause 39 provides? No free man shall be…
i. What is the similar concept - concept law of the land covers
only one (procedural due process)
ii. How did he define the law of the land?
e. Dartmouth College v. Woodward
ii. Substantive v. Procedural Due Process
a. Difference between the 2?
b. (Substantive - is the law valid)
ii. What happens when there is a violation of due process? What is the
consequence?
a. Substantive v. Procedural. In substantial – the law is invalid. In
procedural, the procedure is invalid but the law remains valid.
ii. Aniag v. COMELEC
a. What violation of due process was committed? (procedural due
process - information without allowing petitioner to go PI
substantive right but it is procedural due process).
ii. Ynot v IAC

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 a. What aspect of due process was violated there? (substantive due
process). Not lawful means
b. Outright confiscation, procedural or substantive? Both as the SC
declared the law unconstitutional.
c. In admin proceedings - minimum requirements due process?
(prior notice and hearing). But what are the exemptions?
ii. Hearing
a. Does it require trial type or adversarial proceeding? No.
procedural due process only means that the parties are given an
opportunity to be heard
ii. Philippine Phosphate
a. Med Arbitration Proceeding - during the preliminary conference -
both parties agree to submit issues based on pleadings - did the SC
agree that there was a violation of due process in that case? No.
Not all hearings need to be a trial type/adversarial
ii. One of the important functions of admin agencies is to provide rules - if in
the exercise of rate fixing power - is it required to comply with minimum
requirements of notice and hearing? (it depends if the administrative
agency is exercising a quasi legislative or quasi judicial function)QJ –
notice and hearing required. QL – notice and hearing not mandatory.
iii. PhilComsat Case
a. When is an order quasi judicial and when is it quasi legislative? QJ
– applies to a particular class effective immediately – QL/QE –
applies to all, effective prospectively
b. (Order of the MTC was issued in quasi judicial function hence prior
notice and hearing are required - basis to reduce rates is based on
finding of fact - SC said - philcomsat should be given opportunity to
refute the report)
ii. Supposing LTFRB - issued an order directed to all TNVs - and allows
increase of rates - without prior notice and hearing starting Nov 1 2020 -
allowed? Yes because performing QL function.
a. Issued an order to grab - reimburse all clients from jan 2019 - jan
2020 50 pesos per km because grab overcharged - and was issued
without prior notice and hearing - valid? (no) because in this case
LTFRB exercising QJ function.

ii. Requisites of judicial or criminal due process in Alonte v. Javellana? (4)

a. Sec. 14 Art. 3
b. First Requisite - Clothed with Judicial Power to hear and determine
matter before it - jurisdiction over the subject matter - how do
courts acquire jurisdiction? (Sec. 2 Art. 8 - only limitation congress
cannot deprive SC jurisdiction - nonetheless - congress has power
to define jurisdiction of SC)
c. 2nd - over the person - how? Either by arrest or voluntary
surrender
d. 3rd (Alonte Case; sir explains - transfer of venue of hearing -
presiding judge scheduled a hearing to determine voluntariness
and due execution of voluntary desistance - accused were
convicted - then claim violation on due process) is there a violation

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 of right to be heard? Yes. The waiver is only one issue is not a
blanket waiver of the all other issues in the criminal case – on the
guilt or innocence of the accused.
i. (Waiver of right to be heard on right to be heard is not a
blanket on all other issues to be heard - waiver is only up to
voluntariness and due execution of desistance)
ii. Administrative Proceedings Requisites
a. What are the cardinal primary rights? Ang Tibay case (7 primary
rights) 6. The judge acted independently based on evidence. 7. The
parties are notified of the basis of the decision.
ii. School Disciplinary Proceedings in Due Process
a. Requirements?
b. Ateneo de Manila v. Capulong Case - what happened in this case? 5
requirements. The SC did not other that the right to cross-examine
is a requirement because this is not an adversarial proceeding and
no criminal liability as a result.
ii. Relation of due process to void for vagueness rule? When is a law void for
being vague? (lacks comprehensible standards - guess at meaning and
differ as to its application - laws void for being vague are unconstitutional
for 2 reasons - southern hemisphere case)
iii. Overbreadth doctrine - how is this applied?
iv. May both void for vagueness and overbreadth be used to assess validity of
criminal laws? No, they are not appropriate, they are only applicable to
religious freedom cases and free speech cases.
v. Supposing congress passed a law - in relation to a quarantine regulation -
unlawful for any vulnerable person to go out of his home - penalty 1
month imprisonment - can this be challenged? Void for being vague? Can
question the constitutionality as applied doctrine but not through a facial
challenge (questioning the constitutionality even if the law is not yet
applied. 
vi. Facial Challenge (on its face even if not yet applied or a party has not yet
incurred damage can already question the constitutionality of that law -
can raise defenses available to 3rd parties - fundamental rights - not
available in criminal cases - chilling effect)  v. As Applied Doctrine
b. Equal Protection
i. Is it the same here that there is no specific meaning? Yes there is a
definition based on the ruling of the SC
ii. What is equal protection according to the SC?
iii. Only against the legislative department? The term law does not apply to
legislative acts only
iv. People v. Vera (restraint on 3 grand departments of government and
subordinates)
v. What are the two evils sought to be addressed – unjust discrimination
vi. PASEI v. Drilon - equal protection is covered by due process? (equal
protection is intended to address specific violations)
a. When to apply due process (arbitrariness) and when equal
protection (issue: unjust discrimination, undue favor)

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 ii. In application of equal protection - is there a difference between unjust
discrimination and that which allows discrimination? (both violate
guarantee)
a. People v. Vera - is there anything discriminatory in Sec. 11 of the
Probation Act? It does not violate equal protection of the law? 
ii. Invoked when law treats persons and things differently - what if the law
applies equally to persons and things? To challenge the constitutionality
of a law?
iii. Villegas Case
a. Ordinance applied to all aliens?
b. Laws should be universally applied to be valid? Are all aliens
similarly situated?
ii. What is classification? (only reasonable ones are allowed)
iii. Analytical tests (not requisites) to determine reasonableness of
classification (3 - strict - intermediate scrutiny test/heightened review
test - rational relationship test)
iv. PASEI v. Drilon - what test should be relied on there?
v. (Application of these tests is by deduction)
vi. Garcia v. Drilon - husband who challenges constitutionality of VAWC -
persons are classified according to gender - what test should be applied?
(intermediate) 
vii. When is the rational relationship test applied? Applied basis?
viii. Strict Scrutiny - what must be proven by the government to sustain
legitimate classification? (compelling state interest - least intrusive
means)
ix. Intermediate - what must be proven? (important governmental interest -
relationship with object of the law and classification is genuine and not
based on broad generalizations)
x. As applied to all 3 rules - 4 requisites?