![]() ![]() Maryland filed a suit against McCulloch in an effort to collect the taxes. bank, refused to pay the taxes imposed by the state. McCulloch, a Federal cashier at the Baltimore branch of the U.S. In 1818 the State of Maryland approved legislation to impose taxes on the Second National Bank chartered by Congress. ![]() Many states questioned the constitutionality of the national bank, and Maryland set a precedent by requiring taxes on all banks not chartered by the state. In 1816 Congress established the Second National Bank to help control the amount of unregulated currency issued by state banks. This case involved the power of Congress to charter a bank, which sparked the even broader issue of the division of powers between state and the Federal Government. Maryland, Chief Justice John Marshall handed down one of his most important decisions regarding the expansion of Federal power. ![]() In the landmark Supreme Court case McCulloch v. ![]()
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