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McCulloch v. Maryland was a critical decision made by the Supreme Court in 1819. The case concerned a Maryland state tax imposed on bank notes chartered outside Maryland.The tax was an attempt to restrict the Second Bank of the United States, a national bank chartered by members of Congress, whose head, James McCulloch, filed suit in response to the tax. The court found in favor of McCulloch, stating that |~a bank is a "proper and suitable instrument" in Congress's function to spend funds and impose taxes| and ordered the tax repealed. Although originally concerning a bank, the consequences of the holding extended further. By the holding, Chief Justice John Marshall set a precedent for what are now two fundamental principles of U.S. law concerning national government: that Congress possesses implied powers by the Constitution that allow the federal government to governeffectively, and that federal law supersedes state law.
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Question 14

What is the purpose of the highlighted portion?

A. It describes a critical loss for states' rights advocates.

B. It describes the reasoning of the court's decision.

C. It describes an expansion of federal powers.

D. It describes the importance of a national bank.

E. It describes McCulloch's claim against the state of Maryland.

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