Supreme Court· 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

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Cited by

218 cases in this archive cite this case; the 20 most cited are listed.

Cites

2 cases in this archive are cited by this case.

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