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Bailey v. Drexel Furniture Co.
''Bailey v. Drexel Furniture Co.'', , 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. The Court indicated that the tax imposed by the statute was actually a penalty in disguise.
The Court later abandoned the philosophy underlying the ''Bailey'' case. For example, see ''United States v. Kahriger'', 345 U.S. 22 (1953), ''overruled on other grounds'', ''Marchetti v. United States'', 390 U.S. 39 (1968).
==Background==
On February 24, 1919, Congress passed the Child Labor Tax Law which imposed an excise tax of 10 percent on the net profits of a company that employed children. The law defined child labor as “under the age of sixteen in any mine or quarry, and under the age of fourteen in any mill, cannery, workshop, factory, or manufacturing establishment.” The definition also included the use of children between the ages of fourteen and sixteen who worked more than eight hours a day or more than six days a week, or who worked between the hours of 7:00 p.m. and 6:00 a.m. Drexel was a furniture manufacturing company in North Carolina.
On September 21, 1921, a collector from the Bureau of Internal Revenue (now the Internal Revenue Service) assessed $6,312.79 in excise taxes for employing a child under fourteen during the 1919 tax year. Drexel paid the tax under protest and sued for a refund.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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