http://www.oyez.org/cases/1792-1850/1819/ U.S. Supreme Court Cases, presented by The Oyez Project (www.oyez.org) en-us <p>In 1816, Congress chartered The Second Bank of the United States. In 1818, the state of Maryland passed legislation to impose taxes on the bank. James W. McCulloch, the cashier of the Baltimore branch of the bank, refused to pay the tax.</p> http://www.oyez.org/cases/1792-1850/1819/1819_0/