[Download] "Child Labor Tax Case." by Supreme Court of the United States # eBook PDF Kindle ePub Free
eBook details
- Title: Child Labor Tax Case.
- Author : Supreme Court of the United States
- Release Date : January 15, 1922
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
This case presents the question of the constitutional validity of the Child Labor Tax Law. The plaintiff below, the Drexel Furniture Company, is engaged in the manufacture of furniture in the Western District of North Carolina. On September 20, 1921, it received a notice from Bailey, United States Collector of Internal Revenue for the District, that it had been assessed $6,312.79 for having during the taxable year 1919 employed and permitted to work in its factory a boy under fourteen years of age, thus incurring the tax of ten per cent. on its net profits for that year. The Company paid the tax under protest, and after rejection of its claim for a refund, brought this suit. On demurrer to an amended complaint, judgment was entered for the Company against the Collector for the full amount with interest. The writ of error is prosecuted by the Collector direct from the District Court under ? 238 of the Judicial Code.