McCullough v Maryland

background

first bank of the United States was created

first bank of the us

major debate over the constitutionality

maryland

attempted to tax the national bank because it crushed competition with state banks

james mccullough

head of the Baltimore branch was convicted for refusing to pay the tax

mccullogh

sued, arguing that states could not tax the national bank

question

can a state tax a national institution

question

can Congress establish a national bank

relevant clauses

necessary and proper clause, supremacy clause

arguments for Maryland

constitution does not explicitly grant Congress the ability to create a national bank

arguments for Maryland

states can tax entities within their own borders

arguments for Maryland

creating a bank was an overreach of federal power

arguments for McCullough

creating a national bank is within congress’ power (necessary and proper clause)

arguments for McCullough

taxing a federal institution violates supremacy clause

arguments for McCullough

allowing states to tax national institutions could undermine federal authority

outcomes and implications

court ruled in favor of McCullough

outcomes and implications

joh marshall gave majority opinon

congress

has implied powers to create a bank

states

cannot tax or interfere to create a bank

outcomes and implications

strengthened federal authority over states

outcome and implications

reinforced supremacy clause