In 1819 it was evident Maryland was targeting the US Bank. Most state banks resented the special privileges given to the US bank by Congress. The depression of 1818 was hurting state banks. The state charged a tax on the US Bank located in Baltimore. The branch manager was James McCulloch. He had refused to pay the state of Maryland $15,000 USD in taxes on the US Bank's currency. At that time states were battling with the Federal government over which had power over the other. Maryland sued James McCulloch. The state court upheld the decision he had to pay the tax. The court of appeals upheld the decision. McCulloch appealed to the U.S. Supreme Court in 1819.