McCulloch: 

Maryland:

Applies to Constitution:

James McCulloch did not pay taxes due under law of tax on banks not chartered by the state

CASE

McCulloch vs. Maryland:

Maryland sued McCulloch for failing to pay his taxes.

Maryland made a state imposed tax, which is when the state taxed all banks they did not charter. As this was new, James McCulloch was not very happy about this new tax, so he did not pay the taxes. This case can be applied to the constitution in Article I Section 8, Necessary and Proper clause: "The Congress shall have Power To ...make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof." This Clause references the ability for Congress to make a law which is necessary for a Power to be carried out.