The Brattleboro daily reformer. (Brattleboro, Vt.) 1913-1955, 1919-08-30

Employment of Children Under 16
Would Subject Them to Penalty Tax
Children Can't Snip Beans in a

Shed.
WASHINGTON, Aug. 30.-The treas
ury department has issued number of
rulings giving strict Interpretation of
| the child labor law. Under these rulingS
| any place where productive work isl
done, whether it is a great factory, al
| shed or single room, is workshop or
factory in the meaning of the law.
The rulings make it clear that the EN-
plsyment of a single child subjects the
whole establishment and product of a
concern to the tax for a year. They pro-
vide that even the presence of children
in any place where things are made,
cleaned, changed, altered or repaired,
makes the product subject to the tax
for a year. 1t is held that newspaper
Offices and other similar places are man
ufacturing plants and subject to the
provisions of the law.
Section 1900 of the revenue act inn
poses a tax of 10 per cent on the entire
net profits of any mine or quarry in
which children under sixteen years of
age are employed or permitted to work
during any portion of the taxable year.
/ A similar tax is imposed on the entire
net profits of any mill. cannery. work
shop, factory or manufacturing estab-
lishment in which children under four
| teen are employed or permitted to work.
or in which children between fourteen
and sixteen are employed or permitted
to work for more than eight hours a
day, or six DAYS week, or before 6
a. m. or after p. hi. A single exception
is made of boys and girls canning clubs.
such as are recognized by the depart
ment of agriculture.
ANY room or place in which goods or
products ''arc manufac tured or re-
paired, cleaned. sorted or altered in
whole or in part for sale or wages. is
a workshop, factory or manufacturing
establishment within the meaning of
! the child labor tax law.
The law does not apply to the agri-
cultural industry, even when connected
with another industry For example, a
cannery and farm operating as unit
may employ children in the fields Gin
purely agricultural occupations A
sharp line of distinction is drawn, how
ever, between the manufacturing and
production ends of such business. Chill.
dren may not be employed in or about
the canncrv or in the manufacture ol
its products at some distance therefrom
without subjecting the owner to the
tax.
II beans are shipped and corn husked
as a necessary part of a canning opera
ton, and not necessary part of an
! agricultural operation, SAYS the ruling
! Farming or agricultural work may
cease and be complete with the produc-
ton and picking or gathering of beans
and corn, but when these vegetables are
prepared and broken. shipped or husked
4 with a view TO their immediate use in
canning or preserving for public sale
the shipping and husking wherever ear
ried on-in the field, in sheds or shelters
on the farm, in farm houses or in sheds
or shelters near the canneries-are a
part of the cannery operation, and the
children employed are employed by the
cannery.'
The same general rule applies to a
sugar mill and sugar plantation operat-
ing rs a unit.
Assuming that the picking or string
ing of tobacco leaves on plantation is
an agricultural operation in no way con-
neeted with the operation of a work
shop, factory or manufacturing estab-
ilshment, the employment of children to
perform such work does not come with
IN the taxation intent of the revenue
act, II is ruled. The employment of
children III forestry operations in tur-
pentnc woods does not subject the en-
pioyer to the tax, such occupations be-
ing physically separate and apart from
the manufacturing establishment. and
! the character of the work not permit