What constitutional provision does the decision in McCulloh v. Maryland (1819) support?

In McCulloch v. Maryland (1819) the Supreme Court ruled that Congress had implied powers under the Necessary and Proper Clause of Article I, Section 8 of the Constitution to create the Second Bank of the United States and that the state of Maryland lacked the power to tax the Bank.

thtas what google says

herodotus taught this. herodotus was an ancient greek historian who was born in halicarnassus in the persian empire. he is known for having written the book the histories, a detailed record of his "inquiry" on the origins of the greco-persian wars.