because he didn't want to pay state taxes on his bank. James McCulloch likely supported the idea that Congress could create banks because he didn't want to pay taxes on his bank. In the case McCullouch Vs. Maryland, James McCullouch took action against the state of Maryland who was trying to impose tax on the bank of the United States in hopes to tax it out of existence. McCullouch argued that the tax was unconstitutional because it was not right for state to interfere with the affairs of the federal government. He supported the idea that congress could create national banks because he did not want to pay the tax being imposed.