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 core principles from McCulloch v. Maryland (1819):

1. Congress may exercise implied powers under the Necessary and Proper Clause — i.e., it can create a national bank even if that specific power is not enumerated, so long as the means are reasonably related to a constitutionally authorized end.

2. Federal supremacy — states may not tax or otherwise interfere with federal institutions or federal law (the “power to tax is the power to destroy” and the Supremacy Clause means federal law prevails).