A license tax, which, unlike an ordinary tax, is mainly for regulation.

Its impositionon
the press is unconstitutional because it lays a prior restraint on the exercise of itsright.
Hence, although its application to others, such those selling goods, is valid,
itsapplication to t
he press or to religious groups, such as the Jehovahs Witnesses, inconnection with the latters sale of
religious books and pamphlets, is unconstitutional. As the U.S. Supreme Court put it, it
is one thing to impose a tax on income or property
Meanwhile petitioner Rosales, in G.R. No. 177314, addressed 2 letters to the Director of the
Comelecs Law Department requesting a list of that groups nominees. Evidently unbeknownst
then to Ms. Rosales, et al., was the issuance of Comelec en banc Resolution 07-0724 under
date April 3, 2007 virtually declaring the nominees names confidential and in net effect denying
petitioner Rosales basic disclosure request. Comelecs reason for keeping the names of the
party list nominees away from the public is deducible from the excerpts of the news report
appearing in the April 13, 2007 issue of the Manila Bulletin, is that there is nothing in R.A. 7941
that requires the Comelec to disclose the names of nominees, and that party list elections must
not be personality oriented according to Chairman Abalos.