Cohens v. Virginia 6 Wheat. 265 (1821)

Encyclopedia of the American ConstitutionCL-EY (2000)

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Cohens v. Virginia 6 Wheat. 265 (1821)

In the rancorous aftermath of MCCULLOCH V. MARYLAND (1819), several states, led by Virginia and Ohio, denounced and defied the Supreme Court. State officers of Ohio entered the vaults of a branch of the Bank of the United States and forcibly collected over $100,000 in state taxes. (See OSBORN V. BANK OF THE UNITED STATES.) Virginia's legislature resolved that the Constitution be amended to create "a tribunal for the decision of all questions, in which the powers and authorities of the general government and those of the States, where they are in conflict, shall be decided." Widespread and vitriolic attacks on the Court, its doctrine of IMPLIED POWERS, and section 25 of the

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