The landmark case of McCulloch v. Maryland in 1819 unanimously ruled that the Constitution allowed Congress to establish the National Bank. The Court also asserted that the Constitution did not allow a state to tax the Bank. Chief Justice John Marshall stated that the Constitution does not explicitly grant Congress the right to establish a national bank, but also noted that the "necessary and proper" clause of the Constitution gives Congress the authority to do that which they felt was best for the country. Therefore, the Court affirmed the existence of implied powers.
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