the bureau of internal revenue should be given , in instances like the case at bar , the necessary discretion to avail itself of the most expeditious way to collect the tax as may be envisioned in the particular provision of the tax code above quoted , because taxes are the lifeblood of government and their prompt and certain availability is an imperious need.7 and as afore-stated in this case the suit seeks to achieve only one objective : payment of the tax .