Gomez v Palomar
GR No L-23645, October 29, 1968
FACTS:
Petitioners question the constitutionality of the RA 1635 claiming that the law which helps raise funds for the Philippine Tuberculosis Society violates the equal protection cause because it constitutes mail users into a class for tax purposes while leaving untaxed the rest of the population.
ISSUE:
Is the equal protection clause violated?
RULING:
No. The legislature has the inherent power to select the subjects of taxation and to grant exemptions. Traditionally, classification has been a device for fitting tax programs to local need and usages in order to achieve an equitable distribution of the tax burden.
GR No L-23645, October 29, 1968
FACTS:
Petitioners question the constitutionality of the RA 1635 claiming that the law which helps raise funds for the Philippine Tuberculosis Society violates the equal protection cause because it constitutes mail users into a class for tax purposes while leaving untaxed the rest of the population.
ISSUE:
Is the equal protection clause violated?
RULING:
No. The legislature has the inherent power to select the subjects of taxation and to grant exemptions. Traditionally, classification has been a device for fitting tax programs to local need and usages in order to achieve an equitable distribution of the tax burden.
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