McCulloch v. State of Maryland

Summary

The Supreme Court considered whether Congress had constitutional authority to charter the Second Bank of the United States and whether Maryland could tax the bank's Baltimore branch. The Court held that Congress possessed implied powers under the Necessary and Proper Clause and that Maryland's tax was unconstitutional because the power to tax could be used to destroy or control federal operations.

Holdings

1. Congress constitutionally may incorporate a bank as an appropriate means of carrying into execution its enumerated powers, including taxation, borrowing, spending, and regulation of interstate commerce.
2. A law is constitutional under the Necessary and Proper Clause when it is appropriate, plainly adapted to a legitimate constitutional end, and not prohibited by the Constitution; absolute necessity is not required.
3. The federally chartered Bank of the United States had constitutional authority to establish a branch in Maryland without Maryland's consent.
4. Maryland could not constitutionally tax the Bank of the United States or its Baltimore branch because the power to tax involves the power to destroy and state taxation may not control, impede, or defeat constitutional federal operations.

Questions Presented

1. Whether Congress had constitutional authority to incorporate the Bank of the United States.
2. Whether the Bank of the United States had constitutional authority to establish a branch in Maryland without Maryland's consent.
3. Whether Maryland could constitutionally tax the Bank of the United States or its Baltimore branch.

Disposition

reversed_and_remanded