Child Labor Tax Case

Child Labor Tax Case by William Howard Taft Syllabus

related portals: Supreme Court of the United States. Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922), was a case in which the U.S. Supreme Court ruled the 1919 Child Labor Tax Law unconstitutional as an improper attempt by Congress to penalize employers using child labor. The Court indicated that the tax imposed by the statute was actually a penalty in disguise. — Excerpted from Bailey v. Drexel Furniture Co. on Wikipedia, the free encyclopedia.

United States Supreme Court

259 U.S. 20

CHILD LABOR TAX CASE

 Argued: March 8, 1922. --- Decided: May 15, 1922

Mr. Solicitor General Beck, of Washington D. C., for plaintiff in error.

[Argument of Counsel from pages 21-27 intentionally omitted]

Mr. Wm. P. Bynum, of Greensboro, N. C., for defendant in error.

[Argument of Counsel from pages 28-33 intentionally omitted]

Mr. Chief Justice TAFT delivered the opinion of the Court.

Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).