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McCullough v. Maryland (1819) - Coggle Diagram
McCullough v. Maryland
(1819)
Key Facts
1791: Bank of the United States created
Sec. Hamilton is a big fan of this
1817: Opened branch in Maryland
1818: Maryland taxed bank under a statute
McCullough, the teller, refused to pay and Maryland sued
1816: Second Bank created
Rulings
Trial Court
McCullough lost, ordered to pay
Court of Appeals
Affirmed
Supreme Court
Reversed
Issues
Can the bank be taxed?
No
"The power to tax involves the power to destroy"
federal law supersedes state law
Therefore its inappropriate to tax a single state
Does Congress have implied power to create a bank?
Yes
Not expressly in the text but Congress has powers that go beyond the enumerated ones.
Taxation related to Article 1. Sec. 8
implied powers found in Necessary and Proper clause
Maryland argued absolutely essentially
Marshall disagreed
The Constitution specifically delegates to Congress the power to tax and spend for the general welfare, and to make such other laws as it deems necessary and proper to carry out this enumerated power. Additionally, federal laws are supreme and states may not make laws that interfere with the federal government’s exercise of its constitutional powers.