1819 • Foundational
McCulloch v. Maryland
17 U.S. (4 Wheat.) 316 (1819)
📄 Read the Actual Opinion
U.S. Reports opinion (PDF) →📋 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.
⚖️ Why It Mattered
This case announced the doctrine of implied powers under the Necessary and Proper Clause and reinforced the principle of federal supremacy.
✅ 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.
🤔 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.
💡 Plain-English Impact Today
Congress can use reasonable means to implement its listed powers, and states cannot tax or sabotage federal programs.