A man named Andrew McColluch decided to not pay tax because he did bank business in another state but had to in Maryland, so Maryland Sued him.
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.
It gives more power to the national government than the state government.