Bailey v Drexel Furniture co [child labor tax case]

Bailey v Drexel Furniture co [child labor tax case] -...

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Bailey v. Drexel Furniture Co. [The Child Labor Tax Case] 1922 I. Facts a. As an exercise of its taxing powers Congress enacted the Revenue Act of 1919, also called the Child Labor Tax Law. Under the law, companies employing children under fourteen years of age would be assessed ten percent of their annual profits. During the same year in which the act was passed, Drexel Furniture Company was found in violation of it and required to pay over $6000 in taxes, which it did under protest. b. II. Legal Questions presented a. Did Congress violate the Constitution in adopting the Child Labor Tax Law in attempting to regulate the employment of children, a power reserved to the states under the Tenth Amendment? b. III. Answers a. Yes. The Court found that the Child Labor Tax Law was in violation of the Constitution as it intruded on the jurisdiction of states to adopt and enforce child labor codes. Chief Justice Taft argued that the tax law in question did much more than simply impose an "incidental restraint" but exerted a "prohibitory and regulatory
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This note was uploaded on 04/30/2010 for the course PLS 459 taught by Professor Lermack during the Fall '09 term at Bradley.

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Bailey v Drexel Furniture co [child labor tax case] -...

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