Question

Why did the court decide that the second bank of the united states was immune from taxation?

Answer 1

The Supreme Court held that the Supremacy Clause (Article VI, Clause 2), which elevates federal law above state law when the two are in conflict (and do notinvolve a right explicitly reserved to the states) protected the bank from being taxed by the State(s). Chief Justice John Marshall declared the states couldn'ttax the federal government. Case Citation:McCulloch v. Maryland, 17 US 316 (1819)