McCulloch v. Maryland
It was held, although the Constitution does not specifically
give Congress the power to establish a bank, it does delegate
the ability to tax and spend, and a bank is a proper and suitable
instrument to assist the operations of the government in the
collection and disbursement of the revenue. Because federal laws
have supremacy over state laws, Maryland had no power to
interfere with the bank's operation by taxing it.
Maryland Court of Appeals reversed.
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