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In 1816 a decision was made to establish the second bank of the United States
In 1818 the state of Maryland Passed legislation to impose taxes on the back
We have the power to tax the second bank of America whether it be against congressional power or not
James W. McCulloch A cashier at the Baltimore branch Of the bank refused to pay
I refuse to pay the state taxes Maryland should have no power to apply this tax
In unanimous decision by the court was held that Congress could establish the bank Bank in Maryland could not tax instruments employed by the national government
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