McCulloch v. Maryland case brief

1. McCulloch v. MD (1819) – 17, 44
   

Facts: 1816 2nd Bank of US incorp. 1818 MD passed law taxing Bank of US.
Issue 1: Does Cong. have authority to est. Bank of US?
Holding: Congress has power to incorporate Bank of US.
Rationale: (CJ John Marshall) SC job to decide disputes btwn states and fed. Cong. authority to est. bank
in Art. 1 sec. 8 cl.18 cong. shall have the power to make all laws necess. & proper for executing other
Const. powers. Since given power to tax etc. must also have bank to execute and administrate other powers.
Makes arg re common usage of word necess. and structural arg re placement in art. 1 with empowering
clauses, not limiting clauses. “Let the end be legit., let it be within the scope of the const., and all means
which are approp. which are plainly adapted to that end, which are not prohibited, but consist with the
latter and spirit of the const., are const’l.”
Issue 2: Can states tax the Bank of US?
Holding: No.
Rationale: Fed supreme within its sphere of action (supremacy clause = Art. 6 sec. 1 cl. 2). Power to create
 power to preserve; power to destroy wielded by [states via taxation] = hostile to fed powers to create &
preserve bank  whne this conflict exists supreme fed law controls. States have right to tax their citizens
and their property, but Bank of US not theirs. Also, cannot tax US gov for exercising its const. auth.

1. Slippery slope arg.