<Tr> <Th_colspan="2"> Laws applied </Th> </Tr> <Tr> <Td_colspan="2"> U.S. Const . art . I, § 8, cl. 1, 18 </Td> </Tr> <P> McCulloch v. Maryland, 17 U.S. (4 Wheat .) 316 (1819), was a decision by the Supreme Court of the United States . The state of Maryland had attempted to impede operation of a branch of the Second Bank of the United States by imposing a tax on all notes of banks not chartered in Maryland . Though the law, by its language, was generally applicable to all banks not chartered in Maryland, the Second Bank of the United States was the only out - of - state bank then existing in Maryland, and the law was thus recognized in the court's opinion as having specifically targeted the Bank of the United States . The Court invoked the Necessary and Proper Clause of the Constitution, which allows the federal government to pass laws not expressly provided for in the Constitution's list of express powers if the laws are in useful to further the express powers of Congress under the Constitution . </P> <P> The case established two important principles in constitutional law . Firstly, the Constitution grants to Congress implied powers to implement the Constitution's express powers to create a functional national government . Secondly, state action may not impede valid constitutional exercises of power by the federal government . </P>

The necessary and proper clause was articulated by which supreme court case