How did the state of Maryland justify having the authority to tax the National bank

They are a sovereign state, that has the authority to tax all bussiness within it's borders. Later this came to one of the firsts big cases on the Supreme Court, given the fact the it'd set an example for the other states on the possibility of taxing or going agaisnt federal desicions. Eventually the Supreme court would prohibit Maryland from taxing the National bank cause "The power to tax, is the power to destroy".