ch ▁v . ▁Maryland ▁The ▁clause , ▁as ▁just ification ▁for ▁the ▁creation ▁of ▁a ▁national ▁bank , ▁was ▁put ▁to ▁the ▁test ▁in ▁ 1 8 1 9 ▁during ▁McC ul lo ch ▁v . ▁Maryland ▁in ▁which ▁Maryland ▁had ▁attempted ▁to ▁imp ede ▁the ▁operations ▁of ▁the ▁Second ▁Bank ▁of ▁the ▁United ▁States ▁by ▁impos ing ▁a ▁prohib itive ▁tax ▁on ▁out - of - state ▁banks , ▁the ▁Second ▁Bank ▁of ▁the ▁United ▁States ▁being ▁the ▁only ▁one . ▁In ▁the ▁case , ▁the ▁Court ▁ruled ▁against ▁Maryland ▁in ▁an ▁opinion ▁written ▁by ▁Chief ▁Justice ▁John ▁Marshall ▁Hamilton ' s ▁long time ▁Federal ist ▁al ly . ▁Marshall ▁stated ▁that ▁the ▁Constitution ▁did ▁not ▁explicitly ▁give ▁permission ▁to ▁create ▁a ▁federal ▁bank , ▁but ▁it ▁con ferred ▁upon ▁Congress ▁an ▁imp lied ▁power ▁to ▁do ▁so ▁under ▁the ▁N ec ess ary ▁and ▁Pro per ▁Cla use ▁so ▁that ▁Congress ▁could ▁realize ▁or ▁ful fill ▁its ▁express ▁tax ing ▁and ▁sp ending ▁powers . ▁The ▁case ▁re aff ir med ▁Hamilton ' s ▁view ▁that ▁legisl ation ▁reason ably ▁related ▁to ▁express ▁powers ▁was ▁constitution al . ▁Marshall ▁wrote : ▁ ▁McC ul lo ch ▁v . ▁Maryland ▁held ▁that ▁federal ▁laws ▁could ▁be ▁necessary ▁without ▁being ▁" ab sol utely ▁necessary " ▁and ▁noted , ▁" The ▁clause ▁is ▁placed ▁among ▁the ▁powers ▁of ▁Congress , ▁not ▁among ▁the ▁limitations ▁on ▁those ▁powers ." ▁At ▁the ▁same ▁time , ▁the ▁Court ▁retained ▁the ▁power ▁of ▁jud icial ▁review ▁established