McCulloch v. Maryland [1819]

Whether Congress had the constitutional authority to charter the Second Bank of the United States, and if so, whether a state could constitutionally tax the bank.

Whether Congress had the constitutional authority to charter the Second Bank of the United States, and if so, whether a state could constitutionally tax the bank.

The Supreme Court held that Congress had the power to create the bank under the Necessary and Proper Clause, as it was an appropriate means to carry out its enumerated powers. The Court also held that Maryland's tax on the bank was unconstitutional because it interfered with federal supremacy.

The Constitution grants Congress implied powers beyond those expressly enumerated, as long as they are appropriate and consistent with the letter and spirit of the Constitution. States cannot tax federal instrumentalities because the power to tax involves the power to destroy, and federal law is supreme over state law.

• implied powers
• federal supremacy
• necessary and proper clause
• state taxation of federal entities

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