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13. X Municipality passed a tax ordinance levying taxes on sands, stones, and gravel. Councilor X the author of the ordinance asserted that it is

13. X Municipality passed a tax ordinance levying taxes on sands, stones, and gravel. Councilor X the author of the ordinance asserted that it is an exercise of the residual taxing power of the LGU. Is the proposed ordinance valid? Explain

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