Bailey V Drexel Furniture Co
An act of congress which clearly on its face is designed to penalize and thereby to discourage or suppress conduct the regulation of.
Bailey v drexel furniture co. Decided by taft court. 20 is a u s. Child labor tax case bailey v.
The court indicated that the tax imposed by the statute was actually a penalty in disguise. Drexel furniture co 259 u s. Supreme court case that declared the child labor tax law of 1919 unconstitutional and made it clear that congress cannot use their power to tax in an attempt to regulate behavior of local citizens such as child labor.
As an exercise of its taxing powers congress enacted the revenue act of 1919 also called the child labor tax law. Stone tracy co 220 u s. Get child labor tax case bailey v.
Decided may 15 1922. Drexel furniture co 259 u s. Error to the district court of the united states for the western district of north carolina syllabus.
It involved the validity of an excise tax levied on the doing of business by all corporations joint stock companies associations organized for profit having a capital stock represented by shares and insurance companies and measured the excise by the net income of the. 107 31 sup. Congress passed a law that imposed a federal excise tax on employers of child labor.
20 1922 was a united states supreme court case in which the court ruled the 1919 child labor tax law unconstitutional as an improper attempt by congress to penalize employers using child labor. Facts of the case. Under the law companies employing children under fourteen.