McCulloch v Maryland: Implied Powers
James William McCulloch was the cashier (manager) of the Baltimore branch of the Second Bank. When Maryland demanded the tax, McCulloch refused to pay and refused to use Maryland-stamped bank notes. Maryland sued McCulloch in state court, arguing that Maryland had the power to tax any business operating in the state and that Congress lacked constitutional authority to create a national bank in the first place. The Maryland Court of Appeals ruled for the state, and McCulloch appealed to the U.S. Supreme Court. The case raised two questions: (1) Did Congress have the power to incorporate a national bank? and (2) Could Maryland tax that bank?
McCulloch v Maryland: Implied Powers
James William McCulloch was the cashier (manager) of the Baltimore branch of the Second Bank. When Maryland demanded the tax, McCulloch refused to pay and refused to use Maryland-stamped bank notes. Maryland sued McCulloch in state court, arguing that Maryland had the power to tax any business operating in the state and that Congress lacked constitutional authority to create a national bank in the first place. The Maryland Court of Appeals ruled for the state, and McCulloch appealed to the U.S. Supreme Court. The case raised two questions: (1) Did Congress have the power to incorporate a national bank? and (2) Could Maryland tax that bank?
McCulloch v Maryland: Implied Powers
James William McCulloch was the cashier (manager) of the Baltimore branch of the Second Bank. When Maryland demanded the tax, McCulloch refused to pay and refused to use Maryland-stamped bank notes. Maryland sued McCulloch in state court, arguing that Maryland had the power to tax any business operating in the state and that Congress lacked constitutional authority to create a national bank in the first place. The Maryland Court of Appeals ruled for the state, and McCulloch appealed to the U.S. Supreme Court. The case raised two questions: (1) Did Congress have the power to incorporate a national bank? and (2) Could Maryland tax that bank?