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James McCulloch, head of the Baltimore Branch of the Second Bank of the United States, was originally sued by John James, a citizen, who took action as an intervenor (a party without a direct interest who has a legitimate stake in the outcome of the case). because he hoped to collect a portion of the proceeds from the Second National Bank's delinquent taxes. He won a judgment in Baltimore County Court. McCulloch was the nominal respondent for the US government.

James McCulloch appealed the judgment (sued Maryland and John James) and the validity of the tax itself to the Maryland Court of Appeals, which affirmed the lower state court's decision.

The US Supreme Court found in favor of the Second National Bank, however, holding that the Constitution grants implied powers that allow Congress to take actions to help them carry out their constitutional responsibilities, including creating a bank to allow the federal government a means of conducting business.

Chief Justice Marshall cautioned that the states had no right to impede valid constitutional exercise, and implied the Maryland law was the equivalent of restraint of trade. Marshall's famous quote from McCulloch is, "The power to tax is the power to destroy."

Case Citation:

McCulloch v. Maryland, John James, 17 US 316 (1819)

McCulloch v. Maryland, 17 US 316 (1819) [shorter title]

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Q: Who was sued in McCulloch v Maryland?
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What were the long-term consequences of the ruling in McCulloch v. Maryland?


Which Supreme Court case prevented states from taxing the federal government?

McCulloch v. Maryland prevented states from taxing the federal government. The state of Maryland was trying to impose a tax on all bank notes of banks not chartered in Maryland. At the time, the only bank of this sort in Maryland was the Second Bank of the United States.


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What role did James McCulloch play in McCulloch v. Maryland 1819?

James McCulloch was cashier and head of the Baltimore, Maryland, branch of The Second Bank of the United States who refused to pay a new tax the State of Maryland attempted to impose on the bank. McCulloch was the nominal defendant in Maryland's case against the federal government in the state courts, and the petitioner in the US Supreme Court case McCulloch v. Maryland, (1819).Case Citation:McCulloch v. Maryland, 17 US 316 (1819)For more information about McCulloch v. Maryland, see Related Links, below.


What did the supreme court case McCulloch v Maryland settle?

McCulloch v. Maryland settled that the National Bank was constitutional. Also it settled that Maryland does not have the power to tax a institution created by congress.


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McCulloch v. Maryland.An example of national supremacy clause can be seen in the case McCulloch v. Maryland.


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What was the ruling of the appeals court before McCulloch v Maryland came before the Supreme Court?

The US Supreme Court case, McCulloch v. Maryland, (1918) was initially heard in Baltimore County Court, where a Maryland citizen, John James, sued James McCulloch for failing to pay taxes levied against the Second Bank of the United States. James hoped the court would rule McCulloch had to pay the taxes and that he (James) would collect a portion as a reward. The Baltimore County Court judge upheld Maryland law and found against McCulloch.The case was then appealed to the Maryland Court of Appeals, which affirmed the County Court decision (naturally, the Maryland State courts would uphold their own state laws).McCulloch v. Maryland reached the US Supreme Court on a writ of "Error to the Court of Appeals of the State of Maryland."Case Citation:McCulloch v. Maryland, 17 US 316 (1819)


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