McCulloch v. Maryland (1819)

1) Link to the Actual Opinion
Read the U.S. Reports opinion (PDF)

2) Summary of the Opinion
Maryland imposed a tax on the Second Bank of the United States. The Supreme Court upheld Congress’s power to create the Bank and struck down Maryland’s tax.

3) Why It Mattered
This case announced the doctrine of implied powers under the Necessary and Proper Clause and reinforced the principle of federal supremacy.

4) What It Provided or Took Away

• Provided: Congress broad discretion to choose useful means to carry out its enumerated powers.
• Took Away: States’ ability to interfere with or tax federal institutions.

5) Overreach or Proper Role?
It was a broad reading of federal power, but grounded in constitutional text and structure. A classic example of Marshall’s reasoning.

6) Plain-English Impact Today
Congress can use reasonable means to implement its listed powers, and states cannot tax or sabotage federal programs.

• Implied Powers
• Federal Supremacy
• Taxation
• Foundational