James William M'Culloh

James William M'Culloh
Born	February 5, 1789(1789-02-05)
Died	Unknown
Occupation	Cashier

James William M'Culloh (often misspelled McCulloch) (born: 5 February 1789) was cashier at the Baltimore branch of the Second Bank of the United States after it was rechartered in 1816 by President James Madison. In response, Maryland passed a law which placed a tax on all banks operating within the state not chartered by the state. The Bank of the United States was the only bank operating in Maryland which met this proviso and was targeted as a way for Maryland to rebel against the creation of a national bank by the Federal Government.

McCulloch refused to pay the tax when time came for it to be collected, resulting in his being sued by the state of Maryland. The state supreme court upheld the tax and it went to the United States Supreme Court as M'Culloh v. Maryland.

References

• Hall, Kermit L. et al., American Legal History: Cases and Materials, second ed., Oxford Press:New York. 1996.
• Killenbeck, Mark R., "M'Culloch v. Maryland: Securing a Nation", University of Kansas, Lawrence:Kansas, 2006.

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Name	Macculloh, James William
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Date of birth	5 February 1789
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