McCulloch v. Maryland, U.S. (1819)

이번 사건은 메릴렌드에 연방은행을 지을수 있는지에 대한 연방정부의 권한과 메릴렌드가 그 은행에 세금을 부과 할수 있는 지에 대한 판결 입니다. 지금과는 다르게 연방정부의 권한이 다소 약했던 시절의 사건 입니다. 메릴렌드는 연방정부가 메릴렌드에 세운 은행을 못마땅하게 여기고 높은 세금을 부과하여 문을 닫게 하려고 했습니다. This is the dispute over the legality of the national bank and a tax that Maryland imposed on it. Has congress power to incorporate a bank? "Necessary and Proper" Clause gives the U.S. government implied powers that are not explicitly enumerated in the Constitution. Whether the state of Maryland may tax? Federal government is supreme over the states, so states' ability to interfere with the federal government must be restricted. 법원은 "Necessary and proper" clause를 근거로 연방정부의 권한을 인정 하였습니다. 법원은 rights to tax 는 right to destroy 이므로 세금을 부과 하여 헌법으로 보호받는 연방정부를 파괴 할수 없다는 판결을 내렸습니다. Article I, Section 8, Clause 18: [The Congress shall have Power . . . ] To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof. The Necessary and Proper Clause1 concludes Article I’s list of Congress’s enumerated powers with a general statement that Congress’s powers include not only those expressly listed, but also the authority to use all means necessary and proper for executing those express powers. Under the Necessary and Proper Clause, congressional power encompasses all implied and incidental powers that are conducive to the beneficial exercise of an enumerated power.2 The Clause does not require that legislation be absolutely necessary to the exercise of federal power.3 Rather, so long as Congress’s end is within the scope of federal power under the Constitution, the Necessary and Proper Clause authorizes Congress to employ any means that are appropriate and plainly adapted to the permitted end.4