Republic of the PhilippinesSUPREME COURTManilaFIRST DIVISIONG.R. No. L-31364 March 30, 1979MISAEL P. VERA, a Co!!""o#$r o% I#&$r#a' R$($#)$, a#* +AIME ARANETA, a R$,"o#a' -"r$c&or,R$($#)$ R$,"o# No. 14, .)r$a) o% I#&$r#a' R$($#)$, petitioners, vs./ON. +OSE 0. 0ERNAN-E1, +)*,$ o% &h$ Co)r& o% 0"r& I#&a#c$ o% N$,ro Occ"*$#&a', .ra#ch V, a#*0RANCIS A. TONGO2, A*!"#"&ra&or o% &h$ E&a&$ o% &h$ 'a&$ LUIS -. TONGO2respondents. -E CASTRO, J.:ppeal fro! t"o orders of the #ourt of First Instance of Ne$ros Occidental, %ranch V in Special Proceedin$s No.&&'(, entitled) *Intestate +stateof ,uis D. Ton$o-,* thefirst dated.ul-/', 0'1'dis!issin$theMotionforllo"ance of #lai! and for an Order of Pa-!ent of Ta2es b- the 3overn!ent of the Republic of the Philippinesa$ainst the +state of the late ,uis D. Ton$o-, for deficienc- inco!e ta2es for the -ears 0'14 and 0'1( of the decedentin the total a!ount of P4,/5(.67, inclusive 58 surchar$e, 08 !onthl- interest and co!pro!ise penalties, and thesecond, dated October &, 0'1', den-in$ the Motion for reconsideration of the Order of dis!issal.The Motion for allo"ance of clai! and for pa-!ent of ta2es dated Ma- /6, 0'1' "as filed on .une 4, 0'1' in theabove!entioned special proceedin$s, 9par. 4, nne2 , Petition, pp. 0'/7, Rollo:. The clai!represents theindebtedness to the 3overn!ent of the late ,uis D. Ton$o- for deficienc- inco!e ta2es in the total su! of P4,/5(.67as above stated, covered b- ssess!ent Notices Nos. 00;57;/';0;00710;/0;14 and 00;57;/'0;0 076&5;1(, to "hich!otion "as attached Proof of #lai! 9nne2 %, Petition, pp. /0;//, Rollo:. The d!inistrator opposed the !otionsolel- on the $round that the clai! "as barred under Section 5, Rule 61 of the Rules of #ourt 9par. (, Opposition toMotion for llo"ance of #lai!, pp. /4;/(, Rollo:. Findin$ the opposition "ell;founded, the respondent .ud$e, .oseF. Fernandee $ood care of their personal affairs. This should not hold true to $overn!ent officials "ith respect to !atters notof their o"n personal concern. This is the philosoph- behind the $overn!entEs e2ception, as a $eneral rule, fro! theoperation of the principle of estoppel. 9Republic vs. #aballero, ,;/&(4&, Septe!ber 47, 0'&&, &' S#R 0&&@ Manila,od$e No. &10, %enevolent and Protective Order of the +l>s Inc. vs. #ourt of ppeals, ,;(0770, Septe!ber 47, 0'&1,&4S#R 01/@ S-vs. #entral %an>of thePhilippines, ,;(0(67,pril 47,0'&1, &7S#R 5&0@ %al!acedavs.#oro!inas D #o., Inc., 11 S#R 554@ u-on$ =ian vs. #ourt of Ta2 ppeals, 5' S#R 007@ Republic vs. PhilippineRabbit %us ,ines, Inc., 11 S#R 554@ Republic vs. Philippine ,on$ Distance Telephone #o!pan-, ,;066(0, .anuar-/&, 0'1', /1S#R1/7@ Fa!oravs. #ourt of Ta2ppeals, ,;/4/&/, Nove!ber /1, 0'&7, 41S#R&&@ +.Rodri$ueetvaluesdul-revie"ed b-the Secretar-ofFinance. The revision,ase2pected, entailed anincrease in the correspondin$ ta2 rates pro!ptin$ petitioners to file a Me!orandu! of Disa$ree!ent "ith the %oardof Ta2 ssess!ent ppeals. The- averred that the reassess!ents !ade "ere *e2cessive, un"arranted, ineBuitable,confiscator- and unconstitutional* considerin$ that the ta2es i!posed upon the! $reatl- e2ceeded the annual inco!ederived fro! their properties. The- ar$ued that the inco!e approach should have been used in deter!inin$ the landvalues instead of the co!parable sales approach "hich the #it- ssessor adopted 9 Rollo, pp. ';07;:. The %oard ofTa2 ssess!ent ppeals, ho"ever, considered the assess!ents valid, holdin$ thus)A=+R+FOR+, and considerin$ that the appellants have failed to sub!it concrete evidence "hich couldoverco!e the presu!ptive re$ularit- of the classification and assess!ents appear to be in accordance "iththe base schedule of !ar>et values and of the base schedule of buildin$ unit values, as approved b- theSecretar- of Finance, the cases should be, as the- are hereb-, upheld.SO ORD+R+D. 9Decision of the %oard of Ta2 ssess!ent ppeals, Rollo, p. //:.TheRe-esesappealedtothe#entral %oardofssess!entppeals. &1"p#i& The-sub!itted, a!on$others, thesu!!ar- of the -earl- rentals to sho" the inco!e derived fro! the properties. Respondent #it- ssessor, on theother hand, sub!itted three 94: deeds of sale sho"in$ the different !ar>et values of the real propert- situated in thesa!e vicinit- "here the sub?ect properties of petitioners are located. To better appreciate the locational and ph-sicalfeatures of the land, the %oard of =earin$ #o!!issioners conducted an ocular inspection "ith the presence of t"orepresentatives of the#it-ssessor prior tothehealin$of thecase. Neither theo"ners nor their authorietvalue inthe open !ar>et9 Rollo, p./0:. Thus,respondents optedinsteadfor the*#o!parableSales pproach* onthe$roundthat thevalueesti!ateof thepropertiespredicateduponpricespaidinactual, !ar>et transactions "ouldbeaunifor!anda!orecrediblestandards to use especiall- in case of !ass appraisal of properties 9Ibid.:. Other"ise stated, public respondents "ouldhave this #ourt co!pletel- i$nore the effects of the restrictions of P.D. No. /7 on the !ar>et value of properties"ithin its covera$e. In an- event, it is unBuestionable that both the *#o!parable Sales pproach* and the *Inco!epproach* are $enerall- acceptable !ethods of appraisal for ta2ation purposes 9The ,a" on Transfer and %usinessTa2ation b- =ector S. De ,eon, 0'66 +dition:. =o"ever, it is conceded that the propriet- of one as a$ainst the other"ould of course depend on several factors. =ence, as earl- as 0'/4 in the case of r!- D Nav- #lub, Manila v.Aenceslao Trinidad, 3.R. No. 0'/'& 9(( Phil. 464:, it has been stressed that the assessors, in findin$ the value of thepropert-, have to consider allthe circu!stances and ele!ents of value and !uste2ercise a prudentdiscretion inreachin$ conclusions.Cnder rt. VIII, Sec. 0& 90: of the 0'&4 #onstitution, then enforced, the rule of ta2ation !ust not onl- be unifor!,but !ust also be eBuitable and pro$ressive.Cnifor!it- has been defined as that principle b- "hich all ta2able articles or >inds of propert- of the sa!e class shallbe ta2ed at the sa!e rate 9#hurchill v. #oncepcion, 4( Phil. '1' H0'01I:.Notabl- in the 0'45 #onstitution, there "as no !ention of the eBuitable or pro$ressive aspects of ta2ation reBuired inthe 0'&4 #harter 9Fernando *The #onstitution of the Philippines*, p. //0, Second +dition:. Thus, the need to e2a!ineclosel- and deter!ine the specific !andate of the #onstitution.Ta2ation is said to be eBuitable "hen its burden falls on those better able to pa-. Ta2ation is pro$ressive "hen its rate$oes up dependin$ on the resources of the person affected 9Ibid.:.The po"er to ta2 *is an attribute of soverei$nt-*. In fact, it is the stron$est of all the po"ers of $overn!ent. %ut forall its plenitude the po"er to ta2 is not unconfined as there are restrictions. dversel- effectin$ as it does propert-ri$hts, both the due process and eBual protection clauses of the #onstitution !a- properl- be invo>ed to invalidate inappropriate cases a revenue !easure. If it "ere other"ise, there "ould be truth to the 0'74 dictu! of #hief .usticeMarshall that *the po"er to ta2 involves the po"er to destro-.* The "eb or unrealit- spun fro! MarshallEs fa!ousdictu! "as brushed a"a- b- one stro>e of Mr. .ustice =ol!es pen, thus) *The po"er to ta2 is not the po"er todestro- "hile this #ourt sits. So it is in the Philippines * 9Sison, .r. v. ncheta, 047 S#R 155 H0'6(I@ Obillos, .r. v.#o!!issioner of Internal Revenue, 04' S#R (4' H0'65I:.Inthesa!evein, thedueprocessclause!a-beinvo>ed"hereata2in$statuteissoarbitrar-that it findsnosupport inthe#onstitution. n obvious e2a!ple is "here it can be sho"n to a!ount to confiscation of propert-. That "ould be a clear abuse ofpo"er 9Sison v. ncheta, supra:.The ta2in$ po"er has the authorit- to !a>e a reasonable and natural classification for purposes of ta2ation but the $overn!entEs act!ust not be pro!pted b- a spirit of hostilit-, or at the ver- least discri!ination that finds no support in reason. It suffices then that thela"s operate eBuall- and unifor!l- on all persons under si!ilar circu!stances or that all persons !ust be treated in the sa!e !anner,the conditions not bein$ different both in the privile$es conferred and the liabilities i!posed 9Ibid., p. 11/:.Finall- undertheRealPropert- Ta2#ode9P.D.(1(asa!ended:, itis declaredthat the first Funda!ental Principle to $uide theappraisal and assess!ent of real propert- for ta2ation purposes is that the propert- !ust be *appraised at its current and fair !ar>etvalue.*%- no stren$th of the i!a$ination can the !ar>et value of properties covered b- P.D. No. /7 be eBuated "ith the !ar>et value ofproperties not so covered. The for!er has naturall- a !uch lesser !ar>et value in vie" of the rental restrictions.Ironicall-, in the case at bar, not even the factors deter!inant of the assessed value of sub?ect properties under the *co!parable salesapproach*"erepresentedb-thepublicrespondents, na!el-)90:thatthesale!ustrepresenta bonafide ar!Eslen$thtransactionbet"een a "illin$ seller and a "illin$ bu-er and 9/: the propert- !ust be co!parable propert- 9Rollo, p. /&:. Nothin$ can ?ustif- orsupport their vie" as it is of ?udicial notice that for properties covered b- P.D. /7 especiall- durin$ the ti!e in Buestion, there "erehardl- an- "illin$ bu-ers. s a $eneral rule, there "ere no ta>ers so that there can be no reasonable basis for the conclusion that theseproperties "ereco!parable"ithother residential propertiesnot burdenedb-P.D. /7. Neither canthe$ivencircu!stances benonchalantl-dis!issedb-publicrespondents asi!posedunder distressed conditionsclearl- i!pl-in$thatthe sa!e "ere !erel-te!porar- in character. t this point in ti!e, the falsit- of such pre!ises cannot be !ore convincin$l- de!onstrated b- the fact thatthe la" has e2isted for around t"ent- 9/7: -ears "ith no end to it in si$ht.Veril-, ta2es are the lifeblood of the $overn!ent and so should be collected "ithout unnecessar- hindrance. =o"ever, such collectionshould be !ade in accordance "ith la" as an- arbitrariness "ill ne$ate the ver- reason for $overn!ent itself It is therefore necessar-to reconcile the apparentl- conflictin$ interests of the authorities and the ta2pa-ers so that the real purpose of ta2ations, "hich is thepro!otion of the co!!on $ood,!a- be achieved 9#o!!issioner of Internal Revenue v. l$ue Inc.,et al.,056 S#R ' H0'66I:.#onseBuentl-, it stands to reason that petitioners "ho are burdened b- the $overn!ent b- its Rental Freeet*@ "herefore, the national polic- "as e2pressed*to obtain a read?ust!ent of the benefits derived fro! the su$ar industr- b- the co!ponent ele!ents thereof* and *tostabiliet and the i!position of the e2port ta2es.*In section /, #o!!on"ealth ct 51& provides for an increase of the e2istin$ ta2 on the !anufacture of su$ar, on a$raduated basis, on each picul of su$ar !anufactured@ "hile section 4 levies on o"ners or persons in control of landsdevoted to the cultivation of su$ar cane and ceded to others for a consideration, on lease or other"ise Ja ta2 eBuivalent to the difference bet"een the !one- value of the rental or consideration collected and thea!ount representin$ 0/ per centu! of the assessed value of such land.ccordin$ to section 1 of the la" JS+#. 1. ll collections !ade under this ct shall accrue to a special fund in the Philippine Treasur-, to be>no"n as the ESu$ar d?ust!ent and Stabiliet and the conseBuent necessit- of !eetin$ co!petition inthe free !ar>ets of the "orld@Second, to read?ust the benefits derived fro! the su$ar industr- b- all of the co!ponent ele!ents thereofJ the !ill, the lando"ner, the planter of the su$ar cane, and the laborers in the factor- and in the field Jso that all !i$ht continue profitabl- to en$a$e therein@la"phi0.netThird, to li!it the production of su$ar to areas !ore econo!icall- suited to the production thereof@ andFourth, to afford labor e!plo-ed in the industr- a livin$ "a$e and to i!prove their livin$ and "or>in$conditions) Provided, That the President of the Philippines !a-, until the ad?our!ent of the ne2t re$ularsession of the National sse!bl-, !a>e the necessar- disburse!ents fro! the fund herein created 90: forthe establish!ent and operation of su$ar e2peri!ent station or stations and the underta>in$ of researchers9a: to increase the recoveries of the centrifu$al su$ar factories "ith the vie" of reducin$ !anufacturin$costs, 9b: to produce and propa$ate hi$her -ieldin$ varieties of su$ar cane !ore adaptable to differentdistrict conditions in the Philippines, 9c: to lo"er the costs of raisin$ su$ar cane, 9d: to i!prove the bu-in$Bualit- of denatured alcohol fro! !olasses for !otor fuel, 9e: to deter!ine the possibilit- of utiliin$ conditions in su$ar !ills andsu$arplantations, authorie"ise,authorie constitutionall-valid, no reason is seen "h- the state !a- not lev- ta2es to raise funds for their prosecution and attain!ent. Ta2ation!a- be !ade the i!ple!ent of the stateEs police po"er 93reat tl. D Pac. Tea #o. vs. 3ros?ean, 470 C. S. (0/, 60 ,.+d. 00'4@ C. S. vs. %utler, /'& C. S. 0, 67 ,. +d. (&&@ ME#ulloch vs. Mar-land, ( Aheat. 401, ( ,. +d. 5&':.That the ta2 to be levied should burden the su$ar producers the!selves can hardl- be a $round of co!plaint@ indeed,it appears rational that the ta2 be obtained precisel- fro! those "ho are to be benefited fro! the e2penditure of thefunds derived fro! it. t an- rate, it is inherent in the po"er to ta2 that a state be free to select the sub?ects ofta2ation, and it has been repeatedl- held that *ineBualities "hich result fro! a sin$lin$ out of one particular class forta2ation, or e2e!ption infrin$e no constitutional li!itation* 9#ar!ichael vs. Southern #oal D #o>e #o., 470 C. S.('5, 60 ,. +d. 0/(5, citin$ nu!erous authorities, at p. 0/50:.Fro! the point of vie" "e have ta>en it appears of no !o!ent that the funds raised under the Su$ar Stabiliesreferencetosubpara$raphs0and/of Section0onl-forthepurposeofprescribin$ the procedure for refund. This e2press reference cannot be e2panded in scope to include the li!itation ofthe period of refund. If theli!itation oftheperiodofrefund of specificta2es paid on oilsused inaviation anda$riculture is intended to cover si!ilar ta2es paid on oil used b- !iners and forest concessionaires, there "ould havebeen no need of dealin$ "ith oil used b- !iners and forest concessions separatel- and Section 5 "ould ver- "ellhave been included in Section 0 of Republic ct No. 0(45, not"ithstandin$ the different rate of e2e!ption.Petitioner then reasons that the e2press !ention of Section 0 of R 0(45 in Section 5 cannot be e2panded toinclude a li!itation on the ta2 rates to be applied 2 2 2 Hother"ise,I Section 5 should ver- "ell have been included inSection 0 2 2 2.H06IThe#ourt isnot persuaded. Therelevant statutor-provisionsdonot clearl-support petitionersclai!forrefund. R 0(45 provides)S+#TION0. Sectiononehundredandfort-;t"ooftheNational Internal Revenue#ode, asa!ended, isfurthera!ended to read as follo"s)12S+#. 0(/. 3pecific tax on manufactured oils and ot#er fuels. ,, On refined and !anufactured !ineral oils and !otorfuels, there shall be collected the follo"in$ ta2es)9a: Kerosene or petroleu!, per liter of volu!e capacit-, t"o and one;half centavos@9b: ,ubricatin$ oils, per liter of volu!e capacit-, seven centavos@9c: Naptha, $asoline, and all other si!ilar products of distillation, per liter of volu!e capacit-, ei$ht centavos@ and9d: On denatured alcohol to be used for !otive po"er, per liter of volu!e capacit-, one centavo) Provided, That if thedenatured alcohol is !i2ed "ith $asoline, the specific ta2 on "hich has alread- been paid, onl- the alcohol contentshall be sub?ect to the ta2 herein prescribed. For the purpose of this subsection, the re!oval of denatured alcohol ofnot less than one hundred ei$ht- de$rees proof 9ninet- per centum absolute alcohol: shall be dee!ed to have beenre!oved for !otive po"er, unless sho"n to the contrar-.Ahenever an- of the oils !entioned above are, durin$ the five -ears fro! .une ei$hteen, nineteen hundred and fift-t"o, usedina$ricultureandaviation, fift- percentum of thespecificta2paidthereonshall berefundedb-the#ollector of Internal Revenue upon the sub!ission of the follo"in$)90:s"orn affidavit of the producer and t"o disinterested persons provin$ that the said oils "ere actuall- used ina$riculture, or in lieu thereof9/: Should the producer belon$ to an- producers association or federation, dul- re$istered "ith the Securities and+2chan$e #o!!ission, the affidavit of the president of the association or federation, attestin$ to the fact that the oils"ere actuall- used in a$riculture.94: In the case of aviation oils, a s"orn certificate satisfactor- to the #ollector provin$ that the said oils "ere actuall-used in aviation) Provided, That no such refunds shall be $ranted in respect to the oils used in aviation b- citino"n as diesel fuel oil, and on all si!ilar fueloils, havin$ !ore or less the sa!e $eneratin$ po"er, there shall be collected, per !etric ton, one peso.2 2 2 2 2 2 2 2 2Section 5. The proceeds of the additional ta2 on !anufactured oils shall accrue to the road and brid$e funds of thepolitical subdivision for "hose benefit the ta2 is collected)Provided, #o"ever, That "henever an- oils !entionedabove are used b- !iners or forest concessionaires in their operations, t"ent-;five per centu! of the specific ta2 paidthereon shall be refunded b- the #ollector of Internal Revenue upon sub!ission of proof of actual use of oils andundersi!ilarconditionsenu!eratedinsubpara$raphsoneandt"oofsectiononehereof,a!endin$sectiononehundred fort-;t"o of the Internal Revenue #ode) Provided, furt#er, That no ne" road shall be constructed unless theroute or location thereof shall have been approved b- the #o!!issioner of Public =i$h"a-s after a deter!inationthat such road can be !ade part of an inte$ral and articulated route in the Philippine =i$h"a- S-ste!, as reBuired insection t"ent-;si2 of the Philippine =i$h"a- ct of 0'54.SubseBuentl-, the 0'&& NIR#, PD 01&/ and +O 1&/ a!ended the first t"o provisions, renu!berin$ the! andprescribin$ hi$her rates. ccordin$l-, petitioner paid specific ta2es on petroleu! products purchased fro! .ul- 0,0'67 to .anuar- 40, 0'6/ under the follo"in$ statutor- provisions.Fro! Februar- 6, 0'67 to March /7, 0'60, Sections 054 and 051 provided as follo"s)S+#. 054. 3pecific tax on manufactured oils and ot#er fuels. ,, On refined and !anufactured !ineral oils and !otorfuels, there shall be collected the follo"in$ ta2es "hich shall attach to the articles hereunder enu!erated as soon asthe- are in e2istence as such)9a: Kerosene, per liter of volu!e capacit-, seven centavos@9b: ,ubricatin$ oils, per liter of volu!e capacit-, ei$ht- centavos@9c: Naphtha, $asoline and all other si!ilar products of distillation, per liter of volu!e capacit-, ninet-;onecentavos) Provided, T#at, on pre!iu! and aviation $asoline, the ta2 shall be one peso per liter of volu!e capacit-@9d: Ondenaturedalcohol tobe usedfor !otive po"er, per liter of volu!e capacit-, one centavo)Provided,T#at, unless other"ise provided for b- special la"s, if the denatured alcohol is !i2ed "ith $asoline, the specific ta2on"hichhasalread-beenpaid, onl-thealcohol content shall besub?ect totheta2hereinprescribed. For thepurposes of thissubsection,the re!ovalof denaturedalcoholof notless thanonehundred ei$ht-de$reesproof9ninet- per centu! absolute alcohol: shall be dee!ed to have been re!oved for !otive po"er, unless sho"n to thecontrar-@9e: Processed $as, per liter of volu!e capacit-, three centavos@9f: Thinners and solvents, per liter of volu!e capacit-, fift-;seven centavos@9$: ,iBuefiedpetroleu!$as, per >ilo$ra!, fourteencentavos) Provided, T#at, liBuefiedpetroleu!$as usedfor!otive po"er shall be ta2ed at the eBuivalent rate as the specific ta2 on diesel fuel oil@139h: sphalts, per >ilo$ra!, ei$ht centavos@9i: 3reases, "a2es and petrolatu!, per >ilo$ra!, fift- centavos@9?: viation turbo ?et fuel, per liter of volu!e capacit-, fift-;five centavos. 9s a!ended b- Sec. 0, P.D. No. 01&/.:2 2 2 2 2 2 2 2 2S+#. 051. 3pecific tax on diesel fuel oil. ,, On fuel oil, co!!erciall- >no"n as diesel fuel oil, and on all si!ilar fueloils, havin$ !ore or less the sa!e $eneratin$ po"er, per liter of volu!e capacit-, seventeen and one;half centavos,"hich ta2 shall attach to this fuel oil as soon as it is in e2istence as such.*Then on March /0, 0'60, these provisions "ere a!ended b- +O 1&/ to read)S+#. 054. 3pecific tax on manufactured oils and ot#er fuels. ,, On refined and !anufactured !ineral oils and !otorfuels, there shall be collected the follo"in$ ta2es "hich shall attach to the articles hereunder enu!erated as soon asthe- are in e2istence as such)9a: Kerosene, per liter of volu!e capacit-, nine centavos@9b: ,ubricatin$ oils, per liter of volu!e capacit-, ei$ht- centavos@9c: Naphtha, $asoline and all other si!ilar products of distillation, per liter of volu!e capacit-, one peso and si2centavos) Provided, That on pre!iu! and aviation $asoline, the ta2 shall be one peso and ten centavos and one peso,respectivel-, per liter of volu!e capacit-@9d: On denatured alcohol to be used for !otive po"er, per liter of volu!e capacit-, onecentavo@ Provided, That unless other"iseprovidedfor b-special la"s, if thedenaturedalcohol is !i2ed"ith$asoline, the specific ta2 on "hich has alread- been paid, onl- the alcohol content shall be sub?ect to the ta2 hereinprescribed. For the purpose of this subsection, the re!oval of denatured alcohol of not less than one hundred ei$ht-de$rees proof 9ninet- per centum absolute alcohol: shall be dee!ed to have been re!oved for !otive po"er, unlesssho"n to the contrar-@9e: Processed $as, per liter of volu!e capacit-, three centavos@9f: Thinners and solvents, per liter of volu!e capacit-, si2t-;one centavos@9$: ,iBuefiedpetroleu!$as, per >ilo$ra!, t"ent-;onecentavos) Provided, That, liBuifiedpetroleu!$asusedfor!otive po"er shall be ta2ed at the eBuivalent rate as the specific ta2 on diesel fuel oil@9h: sphalts, per >ilo$ra!, t"elve centavos@9i: 3reases, "a2es and petrolatu!, per >ilo$ra!, fift- centavos@9?: viation turbo;?et fuel, per liter of volu!e capacit-, si2t-;four centavos.2 2 2 2 2 2 2 2 2S+#. 051. 3pecific tax on diesel fuel oil. ,, On fuel oil, co!!erciall- >no"n as diesel fuel oil, and all si!ilar fueloils, havin$ !ore or less the sa!e $eneratin$ po"er, per liter of volu!e capacit-, t"ent-;five and one;half centavos,"hich ta2 shall attach to this fuel oil as soon as it is in e2istence as such. ta2 cannot be i!posed unless it is supported b- the clear and e2press lan$ua$e of a statute@H0'I on the otherhand, once the ta2 is unBuestionabl- i!posed, HaI clai! of e2e!ption fro! ta2 pa-!ents !ust be clearl- sho"n andbased on lan$ua$e in the la" too plain to be !ista>en.H/7I Since the partial refund authorien.Aehave carefull-scrutini