Hey, I'm Maryland! Do you know what that new building over there is?
That's the National Bank of the United States! I'm James McCulloch, the cashier!
Oh no, a National Bank! It will compete with our own banks!
We shall tax you $15,000 a year.
I refuse to pay your tax!
I'm a sovereign state, so I have the right to tax any businesses within my borders.
I shall see you in court!
I just can't believe this.. this is absurd...
My attorney will be speaking about the matter shortly...
Hello, welcome to the Supreme Court. I am Chief Justice John Marshall.
I'm McCulloch's attorney. The National Bank is "necessary & Proper", according to Article I Section 8, for Congress to establish in order to cary out enumerated powers.
The Constitution does not limit Congress to doing ONLY the things specifically listed in Article I. The power to tax involves the power to destroy. The states have no power to control the constitutional laws enacted by congress. The law passed by the Legislature of Maryland imposing the tax is null & void.