Judgment No. CCZ 9/2016 10 Const. Application No. CCZ 316/2012 public as the source of the revenue needed by the ZBC to finance its operations. The method of funding chosen gives the ZBC direct access to and control of the use of the revenue collected. Section 16(7)(a) of the Constitution relates to acquisition of property under the authority of a provision of a law enacted by the State in the exercise of the constitutional power of taxation vested in the Legislature by s 50. Section 50 of the Constitution provides that “Parliament may make laws for peace, order and good government of Zimbabwe”. The power of the State to impose taxes has been described by Cooley in Constitutional Limitations at p 986 as: “One so unlimited in force and so searching in extent, that we scarcely venture to declare that it is subject to any restrictions whatever except such as are put in the discretion of the authority which exercises it. It reaches to every trade or occupation, to every object of industry, use, or enjoyment; to every species of possession; and it imposes a burden which, in case of failure to discharge it, may be followed by seizure and sale or confiscation of property. No attribute of sovereignty is more pervading.” There is no denying the general power of the Legislature to impose taxes. Although the constitutional power to impose taxes is wide as to matters that may be chosen as subjects of taxation, a measure representing its exercise must be strictly scrutinized to protect the right to property. The provisions must be construed with the view of giving a full measure of protection to the fundamental human right alleged to be infringed. It is also a well settled rule that the citizen is exempt from taxation unless the same is imposed by clear and unequivocal language. Where the construction of a tax law is doubtful, the doubt is to be resolved in favour of those upon whom the tax is sought to be laid.