The Government of the Union, though limited in its powers, is supreme within its sphere of action, and its laws, when made in pursuance of the Constitution, form the supreme law of the land.
To waste time and argument in proving that, without it, Congress might carry its powers into execution would be not much less idle than to hold a lighted taper to the sun.
The case you are viewing is cited by the following Supreme Court decisions. Marshall also noted that the Necessary and Proper Clause is listed within the powers of Congress, not its limitations.
But if the full application of this argument could be admitted, it might bring into question the right of Congress to tax the State banks, and could not prove the rights of the States to tax the Bank of the United States. A thing may be necessary, very necessary, absolutely or indispensably necessary.
The people of a State, therefore, give to their Government a right of taxing themselves and their property, and as the exigencies of Government cannot be limited, they prescribe no limits to the exercise of this right, resting confidently on the interest of the legislator and on the influence of the constituent over their representative to guard them against its abuse.
We think it demonstrable that it does not. It required not the affirmance, and could not be negatived, by the State Governments.
It is a right incidental to the power, and conducive to its beneficial exercise. The principle that it can exercise only the powers granted to it would seem too apparent to have required to be enforced by all those arguments which its enlightened friends, while it was depending before the people, found it necessary to urge; that principle is now universally admitted.
The States are expressly forbidden to lay any duties on imports or exports except what may be absolutely necessary for executing their inspection laws.
The clause is placed among the powers of Congress, not among the limitations on those powers. A law absolutely repugnant to another as entirely Page 17 U.
It being the opinion of the Court that the act incorporating the bank is constitutional, and that the power of establishing a branch in the State of Maryland might be properly exercised by the bank itself, we proceed to inquire: 2.