Which case upheld federal power over state taxation and asserted the supremacy of federal law?

Which case upheld federal power over state taxation and asserted the supremacy of federal law?

• A. Marbury v. Madison
• B. McCulloch v. Maryland
• C. Dred Scott v. Sandford
• D. Plessy v. Ferguson

Answer: (B)

Federal power over state taxation and the idea that federal law stands above state action are central in McCulloch v. Maryland. In this case, Maryland attempted to tax a national institution—the Bank of the United States—as a way to weaken or control federal activity. The Supreme Court ruled that Congress had the authority to charter a national bank under the Necessary and Proper Clause, and that Maryland could not tax the bank because doing so would undermine federal supremacy. This decision also affirmed that the federal government has implied powers beyond those explicitly listed in the Constitution, and, through the Supremacy Clause, that federal law takes precedence over conflicting state laws. The famous statement that “the power to tax involves the power to destroy” captures why allowing states to tax federal instruments would effectively allow states to veto federal power. The other listed cases address different issues: one establishes judicial review, another concerns citizenship and the spread of slavery, and the last upholds racial segregation under “separate but equal.” None of those involve upholding federal authority over state taxation or asserting federal supremacy in the same way.

Federal power over state taxation and the idea that federal law stands above state action are central in McCulloch v. Maryland. In this case, Maryland attempted to tax a national institution—the Bank of the United States—as a way to weaken or control federal activity. The Supreme Court ruled that Congress had the authority to charter a national bank under the Necessary and Proper Clause, and that Maryland could not tax the bank because doing so would undermine federal supremacy. This decision also affirmed that the federal government has implied powers beyond those explicitly listed in the Constitution, and, through the Supremacy Clause, that federal law takes precedence over conflicting state laws. The famous statement that “the power to tax involves the power to destroy” captures why allowing states to tax federal instruments would effectively allow states to veto federal power.

The other listed cases address different issues: one establishes judicial review, another concerns citizenship and the spread of slavery, and the last upholds racial segregation under “separate but equal.” None of those involve upholding federal authority over state taxation or asserting federal supremacy in the same way.