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The state of Maryland imposed a tax on the bank of $15,000/year, which cashier James McCulloch of the Baltimore branch refused to pay. The case went to the Supreme Court. Maryland argued that as a sovereign state, it had the power to tax any business within its borders.

Hello! In McCulloch vs Maryland, the State of Maryland argued that McCulloch, a cashier at the bank, needed to pay his taxes. The final result was that Maryland didn't have the authority to tax the bank. Hope this helps! ^-^

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