Question

Identify the principle established by each part of the case's ruling.


Congress has the power to create banks, even if this power is not specifically described in the Constitution.


Maryland cannot tax federal money because federal law and the federal government are superior.

Answer 1

These are the two key principles from McCulloch v. Maryland (1819):

1. Implied powers / Necessary and Proper Clause — Congress may use powers not expressly listed in the Constitution if they are a reasonable means to carry out enumerated powers (justifying the creation of a national bank).

2. Federal supremacy / Supremacy Clause (and the "power to tax is the power to destroy") — federal law and the federal government are supreme over the states, so a state cannot tax or otherwise interfere with lawful federal institutions.