The sun. [volume] (New York [N.Y.]) 1916-1920, 1918-12-19
CHILD LABOR TAX Is
ADOPTED BY SENATE
Amendment to the Revenue
Bill Passes by a Vote
of so to ~.
SOUTH MAKES A FIGHT
Only Way to Reach Profiteers,
Says Lenroot-Postal
Rates Up To-day.
Special Despatch to TIE SCR.


WARRINGTON. Dec. IS. The anti
child labor amendment to the revenue
bill. whereby an additional tax OF 10
per cent. on the net profits Of all in
dustries exploiting the labor OF chill
dren will be levied as a deterrent to the
practice Of employing Juveniles In
mines, mills, factories and quarrtes
was adopted by the Senate to-day
The measure was originally drafted by
Senator Lenroot (wis.), but as 1t
finally appeared in the revenue Dill
represented the combined efforts OF
Senators Lenroot, Kenyon (Ia) and
Pomerene (Ohio).
The vote on the adoption of the COM
mittee's amendment was ayes 3D. noes
12. only Southern Democrats and Sen
ator Thomas (Col) voting against the
measure.
The fight against the amendment
was led by Senator Hardwick (Ga~),
who attac',-1 'he measure on constitu-
tional grounds and argued that the
question involved was one when
should be left to the decision OF states
Similar arguments were presented by
other Senators from States where lax
ity Of existing child labor laws and
still more lax enforcement even OF the
fragile statutes IS notorious.
strike Through Taxation.
Replying to critics OF the measure
Senator Lenroot said:
This is presented purely as a tax
measure. We do not attempt the
prohibition of child labor. but we do
say that you shall not convert into
profits the lives OF little children. 1t
10 clearly within the rights Of Con-
gress 70 say to the employers:
I'VE will take your profits made
from child labor
"Of course I am frank to say that
II will result in the ployment
Of child labor. President Wilson has
stated that the profiteers we could not
reach by appeal to patriotism might
be reached by taxation. This is ac-
complshed by this measure in regard
to the profiteering of the employers
Of children and by means of a law
OF the courts.
The industries of the States in
which perrnissive legislation exists so
that the labor OF children can be eX-
plotted. not the rights of the States.
are effected 10y this measure"
Senator Thomas. the only Senator
outside the Southern cotton milling
States who opposed the amendment.
said that despite his sympathies he
believed the proposed enactment was
in direct violation of the spirit OF the
Federal Constitution.
Those Who Opposed II.
The Senators voting against the
child labor tax were; Bankhead and
Underwood (Ala), Overman and Sim
mons On. c., Smith and Hardwick
(Ga). Williams (Miss), Smith and
Pollock $50. Beckham and Martin
tKyN, Thomas (Col(. Senator Gay
Ua) voted first AGAINST the amend
ment, but changed his vote.
The text OF the Lenroot Kenyon
Fomerene amendment follows:
That every person (other than a
bona fide boys or girls canning club
recognized by the Agricultural De-
partment Of State and of the United
Stntes) operating (a) any mine or
quarry situated in the United states
in which children under the age OF l6
years have been employed or permitted
to work during any portion Of the
taxable year; or (b) any mill. Canncrv.
workshop, factory or manufactures
establishment situated in the United
States in which children under TIE ace
OF II years have been EMPLOYED or
permitted to work or children between
thA ages Of ~ and Is have beer ON
ployed or permitted TO work more
than eight hours in any day or more
than six days in any week, or after
the hours o; o'clock post meridian or
before the hour of O'Clock ante
meridian. during any portion Of the
taxable year, shall pay for each tax
able year in addition to al o.bcr
taxes imposed by law. an excise fax
equivalent TO 10 per cent OF tho cntiro
net profits received or accrued for such
year from the sale or dispositiop ~
the product OF such mine. quarry. mill
cannery, workshop, factory or manu-
featuring establishments"
~