The McCulloch v. Maryland occurred in 1818, when the state of Maryland decided that legislation should be ratified and implemented in its territory. This legislation made it possible to collect taxes for the Second National Bank. On that occasion, James W. McCulloch, who was an employee of that bank, refused to pay that tax. As a result, the state of Maryland filed a lawsuit against McCulloch.
Long, long ago cows still existed before the New World. They were discovered for their milk hundreds of years before the New World. The answer is the Old World.