Facts:
-A Bank of the United States was created in1791 and then reestablished in 1816 forming the Second Bank of the United States
-Political controversy surrounded the bank resulting in states taking measures to limit its involvement within their borders
-Maryland specifically imposed a $15,000 tax on any unchartered bank, which turned out only to be the Bank of the United States
-James W. McCulloch, of the Baltimore branch of the national bank, refused to pay this tax and was prosecuted
-The trial was sent to the Maryland Court of Appeals and upheld the states tax on the grounds that Congress had no constitutional warrant to charter a nation bank
Issue:
A State government can tax a federal government organization and if the national bank is constitutional
Rule of Law:
The Congress shall have Power ... To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof. (Article I, Section 8, Clause 8)
Analysis:
Congress under the Necessary and Proper Clause has implied powers that allow them to carry out its legitimate objectives. It must be proven that the national bank is a necessary tool for Congress to fulfill its power to tax, coin and borrow money, and regulate commerce
"Let the end be legitimate, let it be within the scope of the Constitution, and all means which are plainly adapted to that end, which are not prohibited, but consist with the letter and spirit of the Constitution, are constitutional"
Conclusion:
-The national bank is a necessary tool for Congress to fulfill its power to tax, coin and borrow money, and regulate commerce. The federal government is supreme and control their respective states an not vice versa. Therefore such a tax is unconstitutional
Marshall's Opinion
-The constitution is not long enough to include all the methods that Congress is allowed to carry out its duties as the commander of the sword and purse
-The necessary and proper clause gives congress the power to make law not explicitly mentioned in the Constitution to carry out its role in government
"Let the end be legitimate, let it be within the scope of the Constitution, and all means which are appropriate, which are plainly adapted to that end, which are not prohibited, but consist with the letter ad the spirit of the Constitution, are constitutional"
"Should Congress, in the execution of its powers, adopt measures which are prohibited by the Constitution; or should Congress, under the pretext of executing its powers, pass laws for the accomplishment of objects not entrusted to the government; it would become the painful duty of this tribunal, should a case requiring such a decision come before it, to say that such an act was not the law of the land. But where the law is not prohibited, and is really calculated to effect any of the objects entrusted to the government, to undertake here to inquire into the degree of its necessity, would be to pass the line which circumscribes the judicial department, and to tread on legislative ground. This court disclaims all pretensions to such a power."
"The Constitution and the laws make in pursuance thereof are supreme; that they control the constitution and laws of the respective states, and cannot be controlled by them"