In light of the treatment by the Court, that the Due Process Clause of the Fifth Amendment contains the "Equal Protection" doctrine of the Fourteenth Amendment, what say you about this DISCRIMINATORY and ARBITRARY EXORBITANT TAX that the citizens of CA are subjected to?! (although ... it couldn't happen to a nicer state).
The Equal Protection Clause textually limits only state government, hence it is literally inapplicable to the federal government. However, since Bolling v. Sharpe (1954), the Court has developed the doctrine that the Due Process Clause of the Fifth Amendment has an equal protection component with equivalent requirements to the Equal Protection Clause of the Fourteenth Amendment. Equal Protection doctrine (if not literally the Equal Protection Clause) has thus become applicable to all governmental action, whether state, local, or federal.