<P> McCulloch v. Maryland , 17 U.S. ( 4 Wheat . ) 316 ( 1819 ) , was a landmark 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 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 allowed the Federal government to pass laws not expressly provided for in the Constitution 's list of express powers , provided those laws are in useful furtherance of the express powers of Congress under the Constitution . </P>
what early national dispute was settled on the basis of the necessary and proper clause
McCulloch v. Maryland