<P> No axiom is more clearly established in law or in reason than wherever the end is required, the means are authorized; wherever a general power to do a thing is given, every particular power for doing it is included . </P> <P> Eventually, Southern opposition to the bank and to Hamilton's plan to have the federal government assume the war debts of the states was mollified by the transfer of the nation's capital from its temporary seat in Philadelphia to a more southerly permanent seat on the Potomac, and the bill, along with the establishment of a national mint, was passed by Congress and signed by President Washington . </P> <P> This clause, as justification for the creation of a national bank, was put to the test in 1819 in the case of McCulloch v. Maryland, wherein the state of Maryland had attempted to impede the operations of the Second Bank of the United States by imposing a tax on out - of - state banks, of which the Second Bank of the United States was the only one . The court ruled against Maryland, and Chief Justice John Marshall, Hamilton's longtime Federalist ally, wrote the opinion, which stated that while the Constitution did not explicitly give permission to create a federal bank, it conferred upon Congress an implied power to do so under the Necessary and Proper Clause so that Congress could realize or fulfill its express taxing and spending powers . The case reaffirmed Hamilton's view that legislation reasonably related to express powers was constitutional . Marshall wrote: </P> <P> We admit, as all must admit, that the powers of the Government are limited, and that its limits are not to be transcended . But we think the sound construction of the Constitution must allow to the national legislature that discretion with respect to the means by which the powers it confers are to be carried into execution which will enable that body to perform the high duties assigned to it in the manner most beneficial to the people . Let the end be legitimate, let it be within the scope of the Constitution, and all means which are appropriate, which are plainly adapted to that end, which are not prohibited, but consistent with the letter and spirit of the Constitution, are constitutional . </P>

What supreme court case was the first time the necessary and proper clause was interpreted
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