In mcculloch v. maryland, why did the state of maryland bring suit against a u. s. branch bank in baltimore?

When the Baltimore branch of the Second National Bank refused to pay the taxes, the state of Maryland filed a suit against James W. McCulloch, the bank’s cashier. In the lawsuit that followed, he argued that the tax was unconstitutional. Maryland’s highest court ruled that the tax was valid, and McCulloch appealed to the U.S. Supreme Court. The issues before the justices were whether Congress had the power to establish a bank and whether the Maryland tax law violated the U.S. Constitution.