McCulloch v. Maryland, McCulloch refused to pay the tax the state of Maryland put on the Federal Bank. The Supreme Court ruled that Maryland did not have the power to tax the Federal Bank. Due to the Supremacy clause, the Constitution is the supreme law of the land, states can not create laws affecting federal laws. I don't think it was a accurate ruling because the Court has bestowed on this subject its most deliberate consideration. The result is a conviction that the States have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control, the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government. This is, we think, the unavoidable consequence of that supremacy which the constitution has declared.