ARTICLE III
Bill of Rights
SECTION 1. No person shall be deprived of life, liberty, or property withot de pro!ess of
law, nor shall any person be denied the e"al prote!tion of the laws.
SECTION #. No law shall be $ade respe!ting an establish$ent of religion, or prohibiting the
free e%er!ise thereof. The free e%er!ise and en&oy$ent of religios profession and worship,
withot dis!ri$ination or preferen!e, shall forever be allowed. No religios test shall be
re"ired for the e%er!ise of !ivil or politi!al rights.
SECTION 1'. No law i$pairing the obligation of !ontra!ts shall be passed.
SECTION ('. No person shall be i$prisoned for debt or non)pay$ent of a poll ta%.
ARTICLE VI
*egislative +epart$ent
SECTION (,
-(. The /resident shall have the power to veto any parti!lar ite$ or ite$s in an
appropriation, revene, or tari0 bill, bt the veto shall not a0e!t the ite$ or ite$s to whi!h
he does not ob&e!t.
SECTION (1.
-1. The rle of ta%ation shall be nifor$ and e"itable. The Congress shall evolve a
progressive syste$ of ta%ation.
-(. The Congress $ay, by law, athori2e the /resident to 3% within spe!i3ed li$its, and
subject to such limitations and restrictions as it $ay i$pose, tari0 rates, i$port and
e%port "otas, tonnage and wharfage des, and other dties or i$posts within the
fra$ewor4 of the national develop$ent progra$ of the 5overn$ent.
-6. Charitable instittions, !hr!hes and parsonages or !onvents apprtenant thereto,
$os"es, non)pro3t !e$eteries, and all lands, bildings, and i$prove$ents, a!tally,
dire!tly, and e%!lsively sed for religios, !haritable, or ed!ational prposes shall be
e%e$pt fro$ ta%ation.
Notes:
Only real property taxes are exempted here.
-7. No law granting any ta% e%e$ption shall be passed withot the !on!rren!e of a $a&ority
of all the 8e$bers of the Congress.
SECTION (9.
-1. No $oney shall be paid ot of the Treasry e%!ept in prsan!e of an appropriation
$ade by law.
-(. No pbli! $oney or property shall be appropriated, applied, paid, or e$ployed, dire!tly
or indire!tly, for the se, bene3t, or spport of any se!t, !hr!h, deno$ination, se!tarian
instittion, or syste$ of religion, or of any priest, prea!her, $inister, or other religios
tea!her, or dignitary as s!h, e%!ept when s!h priest, prea!her, $inister, or dignitary is
assigned to the ar$ed for!es, or to any penal instittion, or govern$ent orphanage or
leprosari$.
-6. :ll $oney !olle!ted on any ta% levied for a spe!ial prpose shall be treated as a spe!ial
fnd and paid ot for s!h prpose only. If the prpose for whi!h a spe!ial fnd was !reated
has been fl3lled or abandoned, the balan!e, if any, shall be transferred to the general fnds
of the 5overn$ent.
ARTICLE X
*o!al 5overn$ent
SECTION #. Ea!h lo!al govern$ent nit shall have the power to !reate its own
sor!es of revenes and to levy ta%es, fees, and !harges sb&e!t to s!h gidelines
and li$itations as the Congress $ay provide, !onsistent with the basi! poli!y of lo!al
atono$y. S!h ta%es, fees, and !harges shall a!!re e%!lsively to the lo!al
govern$ents.
SECTION ;. *o!al govern$ent nits shall have a &st share, as deter$ined by law, in
the national ta%es whi!h shall be ato$ati!ally released to the$.
SECTION ,. *o!al govern$ents shall be entitled to an e"itable share in the pro!eeds
of the tili2ation and develop$ent of the national wealth within their respe!tive
areas, in the $anner provided by law, in!lding sharing the sa$e with the
inhabitants by way of dire!t bene3ts.
ARTICLE VIII
Judicial Department
SECTION #. The Spre$e Cort shall have the following powers<
-(. Review, revise, reverse, $odify, or a=r$ on appeal or !ertiorari, as the law or the Rles
of Cort $ay provide, 3nal &dg$ents and orders of lower !orts in<
-b. :ll !ases involving the legality of any ta%, i$post, assess$ent, or toll, or any penalty
i$posed in relation thereto.
ARTICLE XIV
Ed!ation, S!ien!e and Te!hnology, :rts, Cltre, and Sports
Ed!ation
SECTION 7.
-6. :ll revenes and assets of non)sto!4, non)pro3t ed!ational instittions sed a!tally,
dire!tly, and e%!lsively for ed!ational prposes shall be e%e$pt fro$ ta%es and dties.
>pon the dissoltion or !essation of the !orporate e%isten!e of s!h instittions, their assets
shall be disposed of in the $anner provided by law.
/roprietary ed!ational instittions, in!lding those !ooperatively owned, $ay li4ewise be
entitled to s!h e%e$ptions sb&e!t to the li$itations provided by law in!lding restri!tions
on dividends and provisions for reinvest$ent.
-7. Sb&e!t to !onditions pres!ribed by law, all grants, endow$ents, donations, or
!ontribtions sed a!tally, dire!tly, and e%!lsively for ed!ational prposes shall be
e%e$pt fro$ ta%.
SECTION 11. The Congress $ay provide for in!entives, in!lding ta% ded!tions, to
en!orage private parti!ipation in progra$s of basi! and applied s!ienti3! resear!h.
S!holarships, grants)in)aid, or other for$s of in!entives shall be provided to deserving
s!ien!e stdents, resear!hers, s!ientists, inventors, te!hnologists, and spe!ially gifted
!iti2ens.
ARTICLE XVI
5eneral /rovisions
SECTION 6. The State $ay not be sed withot its !onsent.
SECTION 1. The State shall, fro$ ti$e to ti$e, review to in!rease the pensions and other
bene3ts de to retirees of both the govern$ent and the private se!tors.
SECTION 9. The State shall prote!t !ons$ers fro$ trade $alpra!ti!es and fro$
sbstandard or ha2ardos prod!ts.
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