GOMEZ v.

PALOMAR
FACTS: Petitioner Benjamin Gomez mailed a letter at the post office in San Fernando, Pampanga. It did not
bear the special anti-TB stamp re!ired b" the #$ %&'(. It )as ret!rned to the petitioner. Petitioner no) assails
the constit!tionalit" of the stat!te claiming that #$ %&'( other)ise *no)n as the $nti-TB Stamp la) is +iolati+e
of the e!al protection cla!se beca!se it constit!tes mail !sers into a class for the p!rpose of the ta, )hile
lea+ing !nta,ed the rest of the pop!lation and that e+en among postal patrons the stat!te discriminatoril" grants
e,emptions. The la) in !estion re!ires an additional ( centa+o stamp for e+er" mail being posted, and no mail
shall be deli+ered !nless bearing the said stamp.
ISSUE: Is the $nti-TB Stamp -a) !nconstit!tional, for being allegedl" +iolati+e of the e!al protection cla!se.
RULING: /o. It is settled that the legislat!re has the inherent po)er to select the s!bjects of ta,ation and to
grant e,emptions. This po)er has aptl" been described as 0of )ide range and fle,ibilit".0 Indeed, it is said that in
the field of ta,ation, more than in other areas, the legislat!re possesses the greatest freedom in classification. The
reason for this is that traditionall", classification has been a de+ice for fitting ta, programs to local needs and
!sages in order to achie+e an e!itable distrib!tion of the ta, b!rden. The classification of mail !sers is based
on the abilit" to pa", the enjo"ment of a pri+ilege and on administrati+e con+enience. Ta, e,emptions ha+e ne+er
been tho!ght of as raising re+en!es !nder the e!al protection cla!se.