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Constitutional Law Keyed to Choper
Bailey v. Drexel Furniture Co (Child Labor Tax Case)
Citation:
259 U.S. 20 (1922)Facts
In 1919, Congress passed the Child Labor Tax Law, which imposed a 10% tax on the net profits of any company that employed children under certain ages (under 14 in factories, under 16 in mines). The law came after the Supreme Court had struck down a previous attempt to regulate child labor through interstate commerce powers in Hammer v. Dagenhart. Drexel Furniture Company, a North Carolina furniture manufacturer, employed a child under 14 years of age in its factory. As a result, the company was assessed a tax of $6,312.79, which it paid under protest. The company then sued J.W. Bailey, the Collector of Internal Revenue, to recover the amount paid, arguing that the law was not a legitimate exercise of Congress’s taxing power but rather an unconstitutional attempt to regulate child labor, a matter reserved to the states.
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