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In McCulloch v. Maryland (1819), the Supreme Court ruled that the federal government had the constitutional authority to establish a national bank and that states could not tax it. Chief Justice John Marshall asserted that the Necessary and Proper Clause of the Constitution granted Congress implied powers to carry out its responsibilities. Additionally, the Court emphasized the supremacy of federal law over state law, reinforcing the idea that states cannot interfere with legitimate federal actions. This landmark decision strengthened federal authority and established important precedents for the interpretation of the Constitution.

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They said that a public official has more power than a state does.


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had no power to tax the federal bank


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The US Supreme Court case, McCulloch v. Maryland, (1918) was initially heard in Baltimore County Court, where a Maryland citizen, John James, sued James McCulloch for failing to pay taxes levied against the Second Bank of the United States. James hoped the court would rule McCulloch had to pay the taxes and that he (James) would collect a portion as a reward. The Baltimore County Court judge upheld Maryland law and found against McCulloch.The case was then appealed to the Maryland Court of Appeals, which affirmed the County Court decision (naturally, the Maryland State courts would uphold their own state laws).McCulloch v. Maryland reached the US Supreme Court on a writ of "Error to the Court of Appeals of the State of Maryland."Case Citation:McCulloch v. Maryland, 17 US 316 (1819)


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