In contravention to the holding of McCulloch v. Maryland, 17 U.S. (4 Wheat.) 316 (1819), which confirmed Congress’s power to incorporate a national bank and prohibited the states from taxing it, Ohio imposed a levy on the Bank of the United States (Bank) (plaintiff). The Bank commenced an action in a federal circuit court for a temporary injunction against the tax’s collection by Ohio’s state auditor (defendant). The injunction was granted, but the auditor disregarded it, taking $120,475 from the Bank by force. The circuit court ordered Ohio officials (defendants) to return the money. They appealed to the United States Supreme Court on the grounds that the federal court lacked subject-matter jurisdiction.