In contravention come the stop of McCulloch v. Maryland, 17 U.S. (4 Wheat.) 316 (1819), which shown Congress’s strength to incorporate a national bank and prohibited the states from counting it, Ohio imposed a levying on the bank of the United claims (Bank) (plaintiff). The bank commenced an activity in a federal circuit court for a short-lived injunction against the tax’s collection by Ohio’s state auditor (defendant). The injunction was granted, however the auditor disregarded it, taking $120,475 native the bank by force. The circuit court ordered Ohio public representative (defendants) come return the money. They appealed to the United claims Supreme Court top top the grounds the the commonwealth court short subject-matter jurisdiction.

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