· 5/15/1922
Child Labor Tax Case
Citations
- 259 U.S. 20
- 42 S. Ct. 449
- 66 L. Ed. 817
- 1922 U.S. LEXIS 2458
- 21 A.L.R. 1432
- 2 C.B. 337
- 3 A.F.T.R. (P-H) 3156
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- concluding that statute’s purpose was to regulate labor rather than raise revenue in part because it gave inspection authority to the Department of Labor
- holding that an exaction, although labeled a tax, was not in fact authorized by Congress’s taxing power
- concluding that statute’s purpose was to regulate labor rather than raise revenue in part because it gave inspection authority to the Department of Labor
- holding that a tax on goods made by child labor was an unconstitutional pen- alty
- holding that a tax on goods made by child labor was an unconstitutional pen- alty
- holding that an exaction, although labeled a tax, was not in fact authorized by Congress’s taxing power
Source: CourtListener parenthetical corpus (CC0).
Judges: Taft, Claeke
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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