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McCulloch v. Maryland
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We've decided to pass a law levying a $15,000 annual tax on any bank operating in Maryland that is not chartered by the state of Maryland
Maryland's General Assembly/State Legislature
Second Bank of the United States.
But that isn't fair! The only bank fitting this description Is ours!
I, James William McCulloch, the head of the Baltimore Branch of the Second Bank of the United States, Hereby refuse to pay this tax!
In that case, I John James File a Lawsuit! This case will be appealed to the Maryland Court of Appeals
We represent Maryland and argue that "the Constitution is silent on the subject of banks."
It is Maryland's contention that "without specific constitutional authorization for the federal government to create a bank, any such creation would be rendered unconstitutional.
We the Supreme Court, have struck down the tax as an unconstitutional attempt by a state that interferes with a federal institution. This is a violation of the Supremacy Clause.
I, the Chief Marshall determined that Maryland can't tax the bank without violating the constitution since the power to tax involves the power to destroy.
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