Required caseFederalism & The Supremacy Clause

McCulloch v. Maryland

1819·Unit 1: Foundations of American Democracy

Congress has implied powers under the Necessary and Proper Clause, and states cannot tax valid federal institutions.

Practice the comparison FRQRead the brief
Decided
1819
Clause at issue
Supremacy Clause (Article VI)
Course unit
Unit 1
Case number
2 of 14

Case brief

The three pieces every AP answer about this case should get right.

  1. 1

    The facts

    Congress created a national bank, and Maryland attempted to tax that bank.

  2. 2

    The constitutional question

    Can Congress create a bank even though it is not explicitly listed in Article I, and can a state tax a federal institution?

  3. 3

    The holding

    The Court ruled in favor of the federal government.

Why it matters

  • Necessary and Proper Clause supports implied federal powers when tied to enumerated powers.
  • Supremacy Clause prevents states from undermining legitimate federal action.

Check yourself

Three questions on McCulloch v. Maryland: the holding, a common mix-up, and how it differs from another required case.

Question 1 of 3

The Supreme Court ruled in McCulloch v. Maryland (1819) that Maryland could not tax the Second Bank of the United States. Which of the following provisions most directly supports that part of the ruling?

SCOTUS comparison FRQ

Can you connect McCulloch v. Maryland to a case you’ve never seen?

The exam hands you an unfamiliar case and asks how it relates to a required one. Practice that here: name the shared principle, state the holding, and explain the connection.

Start the comparison

You’ll compare it with

Arizona v. United States (2012)

Three parts

  1. A. Identify the shared principle
  2. B. Describe the required case
  3. C. Explain the connection

Frequently asked questions

What two holdings do I need from McCulloch?

Congress could charter a national bank, and Maryland could not tax it. The bank is an implied power. The tax fails because a state cannot undermine a valid federal institution.

Does “necessary” in the Necessary and Proper Clause mean indispensable?

No. That was Maryland’s argument, and the Court rejected it. A law is “necessary” here when it is an appropriate way to carry out an enumerated power such as borrowing or taxing, even if the Constitution never says “bank.”

Which clause blocks the state tax?

The Supremacy Clause. Once the bank is a legitimate federal operation, a state tax that could destroy it loses. Students who only mention implied powers miss half of the case.

How should I contrast McCulloch with United States v. Lopez?

McCulloch is the expansion case: implied powers plus supremacy. Lopez is the limit case: the Commerce Clause does not cover a gun brought to a local school. Use McCulloch when the new scenario is a federal means tied to an enumerated power. Use Lopez when the federal law has no real commercial connection.

The other required cases