麦卡洛克诉马里兰州案（17 U.S. 316 (1819)）是美国最高法院的一个著名案例。马里兰州向美国第二银行在该州的分行征收税款来试图阻止其运转。该州法案虽然写明适用于一切未经该州许可的银行，但实际上仅美国第二银行的分行符合条款所述，故该法案在法庭上被认为是专门针对美国第二银行。法庭援引宪法中必要且合适条款说明国会有权通过有关未列入宪法却合宪的法案。

这一基本事例依如下两项原则：

本案的最终裁决由**约翰·马歇尔撰写。

McCulloch v. Maryland, 17 U.S.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.