GOMILLION v. LIGHTFOOT. 339 Opinion of the Court. prived of property without due process of law by being subjected to increased tax burdens as a result of the consolidation of his city with another. Related cases, upon which the respondents also rely, such as Trenton v. New Jersey, 262 U. S. 182; Pawhuska v. Pawhuska Oil Co., 250 U. S. 394; and Laramie County v. Albany County, 92 U. S. 307, are far off the mark. They are authority only for the principle that no constitutionally protected contractual obligation arises between a State and its subordinate governmental entities solely as a result of their relationship. In short, the cases that have come before this Court regarding legislation by States dealing with their political subdivisions fall into two classes: (1) those in which it is claimed that the State, by virtue of the prohibition against impairment of the obligation of contract (Art. I, § 10) and of the Due Process Clause of the Fourteenth Amendment, is without power to extinguish, or alter the boundaries of, an existing municipality; and (2) in which it is claimed that the State has no power to change the identity of a municipality whereby citizens of a pre-existing municipality suffer serious economic disadvantage. Neither of these claims is supported by such a specific limitation upon State power as confines the States under the Fifteenth Amendment. As to the first category, it is obvious that the creation of municipalities-clearly a political act-does not come within the conception ofa contract under the Dartmouth College case. 4 Wheat. 518. As to the second, if one principle clearly emerges from the numerous decisions of this Court dealing with -taxation it is that the Due Process Clause affords no immunity against mere inequalities in tax burdens, nor does it afford protection against their increase as an indirect consequence of a State's exercise of its political powers. Particularly in-dealing with claims under broad provisions of the Constitution, which derive content by an 567741 0-61-27

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