Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

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Mar 14, 2008 constitutional-law taxation public-purpose police-power supreme-court fertilizer-levy

Public Funds, Private Gain: Unpacking the Unconstitutional Levy on Fertilizer Sales

The Supreme Court struck down a fertilizer levy that funneled public funds to a private company, reaffirming that taxes must serve a public purpose.