we have the power through the necessary and proper clause of article 1 section 8
I am James W. McCulloch, the cashier of the Baltimore branch of the bank and I refuse to pay the tax that Maryland has imposed on the bank
we are the supreme court and we rule that maryland cannot tax the federal bank
The states have the power of taxation, however, the Constitution and the laws made in pursuance thereof are supreme and cannot be controlled by the states. THe constitution is the supreme law of the land