In this case, Maryland had created a state tax in which banks must purchase stamps to place on bank notes otherwise banks, which were unchartered by the state, would have to pay a fine. McCulloch, a cashier of the Bank of the United States, was issuing bank notes without the required stamp. The case was then sent to the state courts where the court ruled in favor of the State of Maryland. Due to the unfavorable ruling, McCulloch appealed to the Supreme Court. In the Supreme Court, they ruled upon two issues. The first was if Congress had the authority to establish a bank, which they ruled in favor of stating it was an implied power. The second was if the Maryland law unconstitutionally interfered with congressional power. On the second, the
