Summary Of Mcculloch V Maryland Case. Congress passed an act incorporating the Bank of the US. The Bank refused to pay the tax and a lawsuit followed.
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Maryland Summary of Decision. The Court addressed two questions. Maryland passed a state law that would impose a tax on the federal Bank which at the time was the only bank in Maryland.
McCulloch a cashier for the Baltimore Maryland Bank was sued for not complying with the Maryland state tax.
1 whether Congress had the authority under the Constitution to commission a national bank and 2 if so. Supreme Court case decided in 1819 in which the Court affirmed the constitutional doctrine of Congress implied powers. The Court addressed two questions. The courts ruling asserted national supremacy over state authority.
