What court case determined that Maryland could not tax the national bank?

The case that determined Maryland could not tax the national bank is McCulloch v. Maryland. This landmark decision, decided by the Supreme Court in 1819, centered around the authority of Congress to establish a national bank and the extent of state powers in relation to federal institutions.

In McCulloch v. Maryland, the Supreme Court ruled that the federal government had implied powers under the Necessary and Proper Clause of the Constitution, allowing it to create a national bank. The court found that states could not tax instruments of the federal government employed in the execution of constitutional powers, reinforcing the supremacy of federal laws over state laws. This effectively established that states do not have the authority to tax federal entities, affirming the principle of federal supremacy and the legitimacy of the national bank.

This case played a crucial role in defining the relationship between state and federal governance and helped to lay the groundwork for a broader interpretation of federal powers under the Constitution.