Osborn v. Bank of the United States

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OSBORN V. BANK OF THE UNITED STATES, (9 Wheaton 738 [1824]), a Supreme Court decision upholding a circuit court ruling against the taxing by a state of branches of the second Bank of the United States. In February 1819, the Ohio legislature levied a tax of $50,000 on each state branch of the second bank. Chief Justice John Marshall's opinion, following the precedent of McCulloch v. Maryland (1819), held the Ohio law unconstitutional. Despite passing a law withdrawing the protection of state laws from the Bank of the United States, the Ohio legislature made no attempt to nullify the Supreme Court decision.


White, G. Edward. The Marshall Court and Cultural Change, 1815–1835. New York: Macmillan, 1988.

Eugene H.Roseboom/a. r.

See alsoBanking: State Banks ; Cohens v. Virginia ; Implied Powers ; Judiciary Act of 1789 ; McCulloch v. Maryland ; Ohio ; Taxation .

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Osborn v. Bank of the United States

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