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Brief Fact Summary. The state of Maryland enacted a tax that would force the United States Bank in Maryland to pay taxes to the state. McCulloch, a cashier for the Baltimore, Maryland Bank, was sued for not complying with the Maryland state tax.
Case Summary of McCulloch v. Maryland: Congress passed an act incorporating the Bank of the U.S. and opened up a branch in Maryland. Maryland passed a state law that would impose a tax on the federal Bank, which at the time was the only bank in Maryland.
On March 6, 1819, the U.S. Supreme Court ruled in McCulloch v. Maryland that Congress had the authority to establish a federal bank, and that the financial institution could not be taxed by...
McCulloch v. Maryland, U.S. Supreme Court case decided in 1819, in which the Court affirmed the constitutional doctrine of Congress’ ‘implied powers.’ It determined that Congress had not only the powers expressly conferred upon it by the Constitution but also all authority ‘appropriate’ to carry out such powers.
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McCulloch v. Maryland, [a] 17 U.S. (4 Wheat.) 316 (1819), was a landmark U.S. Supreme Court decision that defined the scope of the U.S. Congress's legislative power and how it relates to the powers of American state legislatures. The dispute in McCulloch involved the legality of the national bank and a tax that the state of Maryland imposed on it.
McCulloch v. Maryland involves one of the first disputes in American history over the scope of the new national government’s powers: whether Congress could incorporate a Bank of the United States.
McCulloch v. Maryland (1819) is the U.S. Supreme Court case that defined the scope of the federal legislative power and the federal government’s relationship with state governmental authority. The United States Congress incorporated the Federal Bank of the United States through a legislative act.
James McCulloch (defendant), head of the Maryland branch of the Bank of the United States, refused to pay the tax. This lawsuit ensued, and the case was appealed to the Maryland Court of Appeals.
The state of Maryland sued McCulloch saying that Maryland had the power to tax any business in its state and that the Constitution did not give Congress the power to create a national bank. McCulloch was convicted and fined, but he appealed the decision.