The following questions refer to the following excerpt from McCulloch v Maryland “We are unanimously of opinion, that the law passed by the legislature of Maryland, imposing a tax on the Bank of the United States, is unconstitutional and void…This is a tax on the operation of an instrument employed by the government of the Union to carry its powers into execution. Such a tax must be unconstitutional…”

The decision of the Supreme Court upheld the principle that:

a Congress has only those powers specifically enumerated in the Constitution

b taxation without representation is unconstitutional

c the federal government and the state governments are equal

d Congress has implied power to make laws to carry out its constitutional duties