Diagram
of How the Case Moved Through the Court System
Supreme
Court of the United States
Reversed lower courts and overturned McCulloch's conviction, holding that establishing a national bank is within the constitutional powers of Congress under the "necessary and proper" clause and Maryland does not have authority to tax a federal institution.
McCulloch v. Maryland (1819)
Maryland Court of Appeals
Upheld decision of lower court and affirmed McCulloch's conviction.
McCulloch v. Maryland (1818)
County Court of Baltimore County
Convicted McCulloch, the manager of the Baltimore branch of the Bank of the United States, for failing to pay the $15,000 tax levied by the State of Maryland
