Definition
The Supreme Court case that defined the scope of the federal legislative power and the federal government’s relationship with state government authority.
The United States Congress incorporated a federal Bank of the United States through a legislative act. The State of Maryland imposed a tax on any bank operating within the state that did not possess a state charter. The state obtained a judgment against McCulloch, the cashier of the Baltimore branch of the Second Bank of the United States, for issuing bank notes without paying the required tax.