thing is given, every particular power for doing it is included." Eventually Southern opposition both to the bank and to Hamilton's plan to have the federal government assume the war debts of the states was mollified by the transfer of the nation's capital from its temporary seat in Philadelphia to a more southerly permanent seat on the Potomac, and the bill, along with the establishment of a national mint, was passed by Congress and signed by President Washington. [ 5 ] This clause, as justification for the creation of a national bank, was put to the test in 1819 in the case of McCulloch v. Maryland , [ 6 ] wherein the state of Maryland had attempted to impede the operations of the Second Bank of the United States by imposing a tax on out-of-state banks, of which the Second Bank of the United States was the only one. The court ruled against Maryland, and Chief Justice John Marshall , Hamilton's longtime Federalist ally, wrote the opinion, which stated that while the Constitution did not explicitly give permission to create a federal bank, it conferred upon Congress an implied power to do so under the Necessary and Proper Clause so that Congress could realize or fulfill its express taxing and spending powers. The case reaffirmed Hamilton's view that legislation reasonably related to express powers was constitutional. Marshall wrote: We admit, as all must admit, that the powers of the Government are limited, and that its limits are not to be