<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> <P> Interpretation of the Necessary and Proper Clause has been controversial, especially during the early years of the republic . Strict constructionists interpret the clause to mean that Congress may make a law only if the inability to do so would cripple its ability to apply one of its enumerated powers . Loose constructionists, on the other hand, believe it is largely up to Congress and not the courts to determine what means are "necessary and proper" in executing one of its enumerated powers . It is often known as the "elastic clause" because of the great amount of leeway in interpretation it allows; depending on the interpretation, it can be "stretched" to expand the powers of Congress, or allowed to "contract", limiting Congress . In practical usage, the clause has been paired with the Commerce Clause in particular to provide the constitutional basis for a wide variety of federal laws . </P> <P> The defining example of the Necessary and Proper Clause in U.S. history was McCulloch v. Maryland in 1819 . The United States Constitution says nothing about establishing a national bank . The U.S. government established a national bank that provided part of the government's initial capital . In 1819 the federal government opened a national bank in Baltimore, Maryland . In an effort to tax the bank out of business, the government of Maryland imposed a tax on the federal bank . James William McCulloch, a cashier at the bank, refused to pay the tax . Eventually the case was heard before the U.S. Supreme Court . Chief Justice John Marshall held that the power of establishing a national bank could be implied from the U.S. constitution . Marshall ruled that no state could use its taxing power to tax an arm of the national government . </P> <P> The case of United States v. Lopez in 1997 held unconstitutional the Gun Free School Zone Act because it exceeded the power of Congress to "regulate commerce...among the several states". Chief Justice William Rehnquist wrote, "We start with first principles . The Constitution creates a Federal Government of enumerated powers ." For the first time in sixty years the Court found that in creating a federal statute, Congress had exceeded the power granted to it by the Commerce Clause . </P>

Where are powers of congress enumerated please list them