Mcculloch V Maryland For Dummies. Maryland a Supreme Court case decided in 1819. The state of Maryland enacted a tax that would force the United States Bank in Maryland to pay taxes to the state.
The state of Maryland enacted a tax that would force the United States Bank in Maryland to pay taxes to the state. A two minute description of McCulloch v Maryland. McCulloch a cashier for the Baltimore Maryland Bank was sued for not complying with the Maryland state tax.
He believed that federal banks were not subject to state taxation.
The head of the Maryland branch James McCulloch refused to pay the tax resulting in a lawsuit later appealed to Marylands Court of Appeals. A deep dive into McCulloch v. 579 1819 Brief Fact Summary. This clause meant that the banks could be created if they were necessary for commerce.