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“Error to the Court of Appeals of the State of Maryland. This was an action of debt brought by the defendant in error, John James, who sued as well for himself as for the State of Maryland, in the County Court of Baltimore County, in the said State, against the plaintiff in error, M’Culloch, to recover certain penalties under the act of the legislature of Maryland, hereafter mentioned. Judgement being rendered against the plaintiff in error, upon the following statement of facts, agreed and submitted to the Court by the parties, was affirmed by the Court of Appeals of the State of Maryland, the highest Court of law of said State, and the cause was brought, by writ of error, to this Court. It is admitted by the parties in this cause, by their counsel, that there was passed on the 10th day of April, 1816, by the Congress of the United States, an act, entitled, ‘an act to incorporate the subscribers to the Bank of the United States;’ and that there was passed, on the 11th day of February, 1818, by the General Assembly of Maryland, an act, entitled, ‘an act to impose a tax on all Banks, or branches thereof, in the State of Maryland, not chartered by the legislature,’  which said acts are made part of this statement, and it is agreed may be read from the statute books in which they are respectively printed."

Case Citation

17 U.S. 316