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To: The Supreme Court
From:Chief Justice John Marshall
in 1819 the United States had a federal bank the Bank of the United states the state of Maryland made a vote to tax all banks that's not done with state banks this was meant to tax people in Maryland but did business with other banks out the states they also tried to tax the Federal bank
Andrew McCulloch, who worked in the Baltimore branch of the Bank of the United States, refused to pay the tax. The State of Maryland sued, and the Supreme Court accepted the case.
writing for the Court, Chief Justice John Marshall wrote that the federal government did indeed have the right and power to set up a federal bank. Further, he wrote, a state did not have the power to tax the federal government. "The right to tax is the right to destroy," he wrote, and states should not have that power over the federal government.
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