Maryland tried to tax the Second Bank of the United States in
an attempt to close it. The owner of the bank refused to pay the tax and Maryland sued.
Maryland argued that they could tax any business in the state and that the federal
government was expanding their powers too far, since they shouldn't be able to open a
national bank. McCulloch, the cashier of the Baltimore branch of the bank, argued that
under the necessary and proper clause, the government could create a bank. Plus,
according to the supremacy clause, taxing is state interference with a federal law, which
is illegal. The Supreme Court voted unanimously in favor of McCulloch