2. Give the general principle of taxation involved in each case 1. Tax avoidance 2. Tax evasion 3. Primary purpose of taxation 4. License fee 5. Tax exemption 6. Regulatory tax 7. Taxpayers suit 8. Legislative in character 9. Territoriality 10. Equal protection of law 11. Public purpose 12. Doctrine of symbiotic relationship 13. Administrative feasibility 1. The City of Manila passed an ordinance imposing an annual fee of P500.00 to be paid by every attendant or helper of a massage clinic. The Congress passed a law imposing a tax on the manufacturer of sugar by sugar centrals and another tax on owners of land planted to sugar cane. The collections from said taxes were to accrue to a special fund to be used exclusively for the rehabilitation of the sugar industry. 3. Is a Filipino citizen who resides abroad and whose properties are outside the Philippines, subject to the taxing power of the government? 4. A law granted tax amnesty to those who had not paid income taxes for a certain year. Those who paid their income taxes for the said year assailed the law as class legislation since the Executive Order did not provide for the refund of taxes to those who had already paid them. 5. The Sangguniang Bayan of Irosin passed an ordinance which reads: : An ordinance imposing upon Asis Candy Company or any other person or entity operating a candy factory within the