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Constitutional Law Keyed to Feldman
McCulloch v. Maryland
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Congress chartered the Second Bank of the United States. Branches were established in many states, including one in Baltimore, Maryland. In response, the Maryland legislature adopted an Act imposing a tax on all banks in the state not chartered by the state legislature. James McCulloch, a cashier for the Baltimore branch of the United States Bank, was sued for violating this Act. McCulloch admitted he was not complying with the Maryland law. McCulloch lost in the Baltimore County Court and that court’s decision was affirmed by the Maryland Court of Appeals. The case was then taken by writ of error to the United States Supreme Court (Supreme Court).
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