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Constitutional Law Keyed to Maggs
Child Labor Tax Case
Citation:
259 U.S. 20 (1922)Only StudyBuddy Pro offers the complete Case Brief Anatomy*
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Pursuant to the Child Labor Tax Law, the United States assessed Drexel Furniture Company $6,312.79 – 10 percent of its net profits for 1919 – for employing in its factory a boy under 14 years of age. The company paid the tax under protest, and after rejection of its claim for a refund, brought this suit. The law is attacked on the ground that it is a regulation of the employment of child labor in the states – an exclusively state function under the federal Constitution and within the reservations of the Tenth Amendment. It is defended on the ground that it is a mere excise tax levied by the Congress under its broad power of taxation conferred by the Constitution.
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