C.

2 CONSTITUTIONAL LIMITATIONS

A. PROVISIONS DIRECTLY AFFECTING TAXATION

People vs. Ambrosio Linsangan, G.R. No. L-43290, December 21, 1935

Facts: Ambrosio Linsangan was prosecuted for nonpayment of the cedula or poll tax under section 1439, in
connection with section 2718, of the Revised Administrative Code. After due trial, he was sentenced
to suffer imprisonment for 5 days, and to pay the costs. The case was tried and decided before the
Constitution of the Philippines took effect but while the appeal was pending, the said Constitution
became effective, and, section 1, clause 12, of Article III thereof provides that "no person shall be imprisoned
for debt or nonpayment of a poll tax." Linsangan appealed, alleging that the trial court erred in not declaring
said sections of the Revised Administrative Code unconstitutional and void.

Issue: Whether, in view of section 1, clause 12, of Article III of the Constitution, the judgment of conviction
against Linsangan can stand.

Held: Section 2 of Article XV of the Constitution, provides: All laws of the Philippine Islands shall continue in
force until the inauguration of the Commonwealth of the Philippines; thereafter, such laws shall remain
operative, unless inconsistent with this Constitution, until amended, altered, modified, or repealed by the
National Assembly, and all references in such laws to the Government or officials of the Philippine Islands shall
be construed, in so far as applicable, to refer to the Government and corresponding officials under this
Constitution.

It seems too clear to require demonstration that section 2718 of the Revised Administrative Code is inconsistent
with section 1, clause 12, of Article III of the Constitution, in that, while the former authorizes imprisonment for
nonpayment of the poll or cedula tax, the latter forbids it. It follows that upon the inauguration of the
Government of the Commonwealth, said section 2718 of the Revised Administrative Code became inoperative,
and no judgment of conviction can be based thereon.