Strict or Liberal Construction
Strict or Liberal Construction
○ To the taxpayer – would have a feeling Part 1: Provisions for the conduct of elections
of security against unscrupulous tax agents who which election officials are required to follow.
will always find an excuse to inspect the books of ● Generally – the provisions of a
taxpayers. statute as to the manner of
■ Justice Marshall- “power of tax is power conducting the details of an
to destroy; Congress’ power to tax is an enormous election are NOT mandatory;
and fearsome power” ● Irregularities in conducting an
election and counting the votes -
STATUTES IMPOSING PENALTIES FOR not preceding from any wrongful
NONPAYMENT OF TAXES intent and which deprives no legal
voter of his votes, will not vitiate an
● Liberally construed in favor of government election or justify the rejection of
and strictly construed against the taxpayer the entire votes of a precinct
● Ratio: The intention is to hasten tax Remedy against election official who did not do
payments or to punish evasions or his duty – criminal action against them
neglect of duty in respect thereto.
Jamora vs. Meer Part 2:
If delay on payments due to light reasons will be ● Provisions which candidates for office are
forgiven, then, laws punishing them would be required to perform are mandatory.
useless. ● Provisions on qualification of candidates,
requirements on filing candidacy, election
-S hould be reasonably and liberally construed offenses, prescriptive period on filing
to achieve their purpose. election contests.
-to effectuate and safeguard the will of the
electorate in the choice of their representatives. ● Non-compliance is fatal
● Democratic will
Ratio: Application on elections and election itself Part 3:
involves public interest. ● Procedural rules which are designed to
ascertain, in case of dispute, the actual
Omnibus Election Code winner in the elections are liberally
construed .
Ratio: Assist voters in their participation in the ● Technical and procedural barriers should
affairs of gov’t. not be allowed to stand if they constitute
3 Parts an obstacle in the choice of their elective
-Provisions for the conduct of elections which officials.
election officials are required to follow Sinaca vs. Mula
-Provisions which candidates for office are For where a candidate has received popular
required to perform. mandate, overwhelmingly and clearly expressed,
-Procedural rules which are designed to ascertain, all possible doubts should be resolved in favor of
in case of dispute, the actual winner in the the candidates eligibility, for to rule otherwise is to
elections defeat the will of the electorate
OTHER STATUTES
Curative statutes
- To cure defects in a prior law
- To validate legal proceedings which would
otherwise be void for want of conformity
with certain legal requirements
- To supply defects, abridge superfluities,
and curb certain evils
Redemption law
- Construed liberally to carry out purpose
- To enable the debtor to have his property
applied to pay as many debtor's liabilities
as possible