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Constitutional Law Keyed to Rotunda
Chas. C. Steward Machine Co. v. Davis
Citation:301 U.S. 548 (1937)
The statute at issue requires every employer to pay every year “an excise tax, with respect to having individuals in his employ,” the tax to be measured by prescribed percentages of the total wages payable by the employer during the year with respect to such employment. To collected proceeds then go into the Treasury of the United States and are not earmarked in any way. In some instances, however, credits are allowable. If the taxpayer has made contributions to an unemployment fund under a state law, he may credit such contributions against the federal tax provided that the total credit does not exceed 90 percent of the tax and that the state law shall have been certified to the Secretary of the Treasury by the Social Security Board as satisfying certain minimum criteria. This part of the statute was challenged.
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