The first case that has established the power of the federal government by Supreme Court is McCulloch Vs Maryland. In 1816 Congress created a bank in the state of Maryland. Two years later Maryland Assembly passed a law to impose taxes on the bank. McCulloch was a cashier at the bank and refused to pay the tax. The Constitutional questions that were being asked Did Congress have the authority to establish the bank? Did the Maryland law unconstitutionally interfere with congressional powers? During the case Mr. Chief Justice said “Although, among the enumerated power of government, we do not find the word “bank” or “incorporation” we find the great powers to lay and collect taxes; to borrow money; to regulate commerce …”. Chief Justice Marshall
