Child Labor Tax Case

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Child Labor Tax Case by William Howard Taft
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.
Court Documents
Opinion of the Court
Wikipedia-logo-v2.svg Wikipedia article

United States Supreme Court

259 U.S. 20


 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.


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).