8) Cemeteries are included in the coverage of CARP

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8) Cemeteries are included in the coverage of CARP.

9. Only public lands are covered by CARL.

10. CARL was no longer extended as all farmers were able to re respective farm lands.

II. ESSAY (10 pts. each)

1. Briefly discuss the taxation system during the American period.

2. Explain the salient features of CARL.

3. Why is tax necessary for the government? Substantiate your answer.