Which action by the state of maryland led to mcculloch v. maryland

The action by the state of Maryland which led to McCulloch v. Maryland was that the state had tried to stop the regular operation of a branch of the Second Bank of the United States by stating that all notes should have a tax imposed on them if they were not created in Maryland. This is one of the instances where the Necessary and Proper Clause was used. 

I think it is republican and democrats.