McCulloch v. Maryland

Mon, 22 Feb 1819 13:00:00 +0000

Location

Maryland State House

100 State Circle Annapolis MD 21401

Annapolis, MD 21401

United States

38° 58' 42.402" N, 76° 29' 31.8588" W

See map: Google Maps

Case Basics

Petitioner

McCulloch

Petitioner Type

Petitioner

Respondent

Maryland

Respondent Type

Respondent

Heard By

Marshall Court (1812-1823)

Decided By

Marshall Court (1812-1823)

Opinion

17 U.S. 316 (1819)

Argued

Monday, February 22, 1819

Decided

Saturday, March 6, 1819

Facts of the Case

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.

Question

The case presented two questions: Did Congress have the authority to establish the bank? Did the Maryland law unconstitutionally interfere with congressional powers?

Conclusion

Decision: 7 votes for McCulloch, 0 vote(s) against
Legal provision: US Const. Art 1, Section 8 Clauses 1 and 18

In a unanimous decision, the Court held that Congress had the power to incorporate the bank and that Maryland could not tax instruments of the national government employed in the execution of constitutional powers. Writing for the Court, Chief Justice Marshall noted that Congress possessed unenumerated powers not explicitly outlined in the Constitution. Marshall also held that while the states retained the power of taxation, "the constitution and the laws made in pursuance thereof are supreme. . .they control the constitution and laws of the respective states, and cannot be controlled by them."

Cases - 1819 term

McCulloch v. Maryland

Location