The basis of the division was social class I believe it was devised between the wealthy, middle, and lower class the lower class included slaves and indebted servants
In McCulloch v. Maryland (1819) the Supreme Court ruled that Congress had implied powers under the Necessary and Proper Clause of Article I, Section 8 of the Constitution to create the Second Bank of the United States and that the state of Maryland lacked the power to tax the Bank.
