After the Second Bank of the United States began calling in loans owned by the states, Maryland passed a law taxing out-of-state banks. The federal bank refused to pay, so the state sued its Baltimore cashier, James McCulloch.

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1. After the Second Bank of the United States began calling in loans owned by the states, Maryland passed a law taxing out-of-state banks. The federal bank refused to pay, so the state sued its Baltimore cashier, James McCulloch.