Multiple Choice Question:

ST. 1 The aspects of taxation are shared by the executive and legislative branches of the government.

ST. 2 Taxes should be prospective and shouldn't be given retroactive effect because they are burdens.

Which is correct?

A. Both

B. ST. 1 only

C. ST. 2 only

D. None

Pls answer ASAP with explanation. It will be appraised.