Answer:
The power held by state and federal governments
Explanation:
The conflict of this case originated when James W. McCulloch, a cashier of the Baltimore branch of the Second Bank of the United States that the Congress had chartered in 1816, refused to pay a tax imposed by the Maryland state.
In the case, the state of Maryland appealed that the establishment of a Second Bank was unconstitutional but the Court determined that even if that power was not specifically stated in the Constitution, it was part of the government's implied powers.
However, the core issue of this case being questioned was the scope of the power held by state and federal government: Did states have the power to impose taxes to the government?
In the case, the Court ruled that even though the states retained the power of taxation, the Constitution's laws are supreme and can not be controlled by the states, therefore, if a state law contradicts the constitution, it should be declared illegal, and Maryland's legislation to impose taxes to a National Bank was determined illegal.
