The most important result of Chief Justice John Marshall's decision in McCulloch v. Maryland (1819) was the establishment of the principle of federal supremacy over state governments and the affirmation of the federal government's implied powers under the Constitution. The ruling confirmed that Congress had the constitutional authority to create the Second Bank of the United States under the "necessary and proper" clause, granting it powers beyond those explicitly listed in the Constitution. Furthermore, the decision declared that states could not tax federal institutions, as "the power to tax involves the power to destroy," thereby protecting federal entities from state interference and affirming national sovereignty over state authority.
This decision clarified and expanded the scope of federal power by:
- Recognizing implied powers granted to Congress for executing its constitutional duties.
- Reinforcing that the Constitution's "necessary and proper" clause gives Congress flexibility in how it carries out its powers.
- Establishing that state action cannot impede valid constitutional exercises of federal power.
- Protecting federal institutions from state taxation, solidifying the doctrine of intergovernmental tax immunity.
Overall, McCulloch v. Maryland laid the foundation for a stronger centralized federal government and a broader interpretation of Congressional authority within the U.S. constitutional framework.
