The power to tax is the power to destroy. Is this always so? EXPLAIN.

(A) No. The Executive Branch may decide not to enforce a tax law which it believes to be confiscatory.

(B) Yes. The tax collectors should enforce a tax law even if it results to the destruction of the property rights of a taxpayer.

(C) Yes. Tax laws should always be enforced because without taxes the very existence of the State is endangered.

(D)No. The Supreme Court may nullify a tax law, hence, property rights are not affected.