Philippines Supreme Court Case: Lutz v. Araneta (1955)
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Questions and Answers

What is the name of the fund where all collections made under this Act shall accrue?

Sugar Adjustment and Stabilization Fund

What is the first purpose of the Sugar Adjustment and Stabilization Fund?

To place the sugar industry in a position to maintain itself despite the gradual loss of the preferential position of Philippine sugar in the United States market.

Who are the component elements of the sugar industry mentioned in the text?

The mill, the landowner, the planter of the sugar cane, and the laborers in the factory and in the field.

What is one of the objectives of the fund regarding sugar production?

<p>To limit the production of sugar to areas more economically suited for its production.</p> Signup and view all the answers

What authority does the President of the Philippines have with regard to the Sugar Adjustment and Stabilization Fund?

<p>To make necessary disbursements from the fund, including for the establishment of sugar experiment stations and improving living and working conditions in the industry.</p> Signup and view all the answers

What does the fund aim to provide for labor employed in the industry?

<p>A living wage and improved living and working conditions.</p> Signup and view all the answers

What was Commonwealth Act No. 567, also known as the Sugar Adjustment Act, intended to address?

<p>To address the threat to the sugar industry by imminent export taxes and loss of preferential position in the US market.</p> Signup and view all the answers

What did section 2 of Commonwealth Act 567 provide for?

<p>An increase in the existing tax on the manufacture of sugar on a graduated basis for each picul manufactured.</p> Signup and view all the answers

What did section 3 of Commonwealth Act 567 levy on owners of lands devoted to sugar cane cultivation?

<p>It levied taxes on owners of lands who ceded them to others for cultivation.</p> Signup and view all the answers

What was the purpose of section 6 of Commonwealth Act 567?

<p>To provide for the collection of taxes under the provisions of the Act.</p> Signup and view all the answers

Which court was the case regarding the legality of Commonwealth Act No. 567 initiated in?

<p>The Court of First Instance of Negros Occidental.</p> Signup and view all the answers

Who were the main parties involved in the case regarding Commonwealth Act No. 567?

<p>Walter Lutz as Judicial Administrator vs. J. Antonio Araneta as the Collector of Internal Revenue.</p> Signup and view all the answers

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