McCulloch v. Maryland

Taxation on Federal Banks by States in not OK

Facts on the case

Congress chartered the second bank of the U.S.

Maryland passes legislation to tax the bank.

James McCulloch, a cashier, refused to pay the tax.

The case is brought to Maryland courts, where Maryland upholds the law.

James McCulloch appeals to the Supreme Court.

Daniel Webster and William Pinkney fought on the banks side

The Supreme Court stated that the constitution is law of the land, from Article 6.

It is said that no states have power to tax the federal government and it was also stated that the Congress had enumerated powers and implied powers.


Questions from the case

Did congress have the power to open another bank?

Did Maryland interfere with federal law?