McCulloch v. Maryland (1819)
".
. . Although, among the enumerated powers of government,
we do not find the word "bank" or "incorporation," we
find the great powers to lay and collect taxes; to borrow
money; to regulate commerce; to declare and conduct
a war; and to raise and support armies and navies .
. . But it may with great reason be contended, that
a government, entrusted with such ample powers . . .
must also be entrusted with ample means for their execution.
The power being given, it is the interest of the nation
to facilitate its execution. . . . "