Why Double Taxation is Unconstitutional.
Taxation is the lifeblood of any existing government. Without this power, a government would not be able to support its operations. The search for funds will be a difficult process - imagine a government operating from mere donations and loans from other nations? Nonetheless, the power of taxation cannot be abused. It cannot be exercised twice on the same person or property. Lawyers and law students recognize this as the principle of "double taxation." Despite describing double taxation as obnoxious, the Supreme Court has held that there is no constitutional prohibition against it (Villanueva v. City of Iloilo, December 28, 1968) . However, the same court has used this principle in many cases to invalidate tax ordinances, one of which is the Nursery Care Corp. v. Acevedo (decided July 30, 2014) . One source, citing an esteemed author, mentions that it is unconstitutional on the ground of violation of equal protection clause for the reason that other person...