w which hits the evil where it is most felt will
not be overthrown because there are other instances to which it might
have been applied.[1040] The State may do what it can to prevent what is
deemed an evil and stop short of those cases in which the harm to the
few concerned is thought less important than the harm to the public that
would ensue if the rules laid down were made mathematically exact.[1041]
Exceptions of specified classes will not render the law unconstitutional
unless there is no fair reason for the law that would not equally
require its extension to the excepted classes.[1042] Incidental
individual inequality does not violate the Fourteenth Amendment.[1043]
One who is not discriminated against cannot attack a statute because it
does not go further; and if what it commands of one it commands of all
others in the same class, that person cannot complain of matter which
the statute does not cover.[1044]

TAXATION

At the outset, the Court did not regard the equal protection clause as
having any bearing on taxation.[1045] Before long, however, it took
jurisdiction of cases assailing specific tax laws under this
provision.[1046] In 1890 it conceded cautiously that "clear and hostile
discriminations against particular persons and classes, especially such
as are of an unusual character, unknown to the practice of our
governments, _might_ be obnoxious to the constitutional
prohibition."[1047] In succeeding years the clause has been invoked but
sparingly to invalidate State levies. In the field of property taxation,
inequality has been condemned only in two classes of cases: (1)
intentional discrimination in assessments; and (2) discrimination
against foreign corporations. In addition, there are a handful of cases
invalidating, because of inequality, State laws imposing income, gross
receipts, sales and license taxes.

Classifications for the Purpose of Taxation

The power of the State to classify for purposes of taxation is "of wide
range and flexibility."[1048] The Constitution does not prevent it "from
adjusting its system of taxation in all proper and reasonable ways. It
may, if it chooses, exempt certain classes of property from any taxation
at all, such as churches, libraries, and the property of charitable
institutions. It may impose different specific taxes upon different
trades and professions, and may vary the rates of excise upon various
products; it may tax real estate and personal property in