Evening journal., 1919-08-29
U.S.. RULES ISSUED
FOR Child LABOR
Shed or Room is Factory
Under Treasury Depart
ment Findings
"MOVIE" INDUSTRY
NOT AFFECTED BY 1T

WASHINGTON, Aug. Is.-lne treas
ury Department issued today a number
OF rulings giving strict Interpretation
OF the child labor law. Under these
rulings any place where productive
work is done, whether IL Is a great fac
tory, a shed or a single room, Is a
workshop or factory in the meaning OF
The law.
The rulings made II clear that the
single employment OF a single child
subjects the whole establishment and
product OF a concern TO the tax for
year. They provide that even the pres
ence OF children In any place where
things are made, cleaned, changed, al
tered or repaired, makes the product
subject TO the tax for a year. II Is held
that newspaper Offices and other similar
places are manufacturing plants and
subject TO the provisions Of the law.
Section 1900 OF the revenue act i'm
poses a tax Of 10 per cent on the entire
net profits OF any mine or quarry IN
which children under sixteen years OF
axe are employed or permitted 10 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 estaD-
lishmeut in which children under four
teen are employed or permitted 10
work or I'm which children between
fourteen and sixteen are employed or
n,rniited TO work for more than eight
hours a day, or six days a week, or De
fore 6 a. m. or after : p. m. a single
exception Is made OF boys and glrls
canning clubs. such as are recogniZeu
nv the Department OF Agriculture.
definition of Workshop.
ANY room or place in which goods or
products "are manufactured or repair
ed. cleaned. sorted or altered in whole
or in part for sale or wages IS
workshop. factory or manufacturing
establishment within the meaning OF
the child labor tax law.
The law does not apply 10 the agri-
cultural industry, even when conhecteu
with another industry. For example
cannery and farm operating as a unit
NAV empIov children I'm the flelds IN /
nurelv AGRICULTURAL occupations. a
sharn line Of distinction is drawn, now /
ever between the manufacturing ana
production ends OF such business. Chil-
dren NAV not be employed I'm or ABOUT
.be cannerv or In the manufacture OF /
iis nroducts az some distance there- |
rom without subiectlng the owner TO |
The tax. A,,.,,oa /
as a necessary part OF canning opeI
alton. and not a necessary part OF an /
agricultural operation" says the ruling. /
..FarmIng or agricultural WORK may /
cease and be complete with the produc- /
,ion and picking or gathering OF beans /
and corr. but when these vegetables are /
nrepared and broken. shipped or musk
"a With a view 10 their immediate use /
in canning or preserving for pubic |
sale. the shipping and husking wher- /
over carried on-in the field, In sheds {
or shelters on the farm, in farm houses
or in sheds or shelters near the Gamer
ies-are a part OF the cannery opera
tlon. and the children employed are
employed by the cannery.'
The same general rule applies TO a
sugar mill and sugar plantation oper-
atng as a unit
Rule Of Tobacco Leaf.
Assuming that the picking or string
ing OF tobacco leaves on a plantation IS
an agricultural operation In no way
connected with the operation or
workshop factory or manufacturing es-
tablishment. the employment OF chill
dren 10 perform such work does not
come within the taxation intent OF the
revenue act. 10 Is ruled. The employ
ment OF children in forestry operations
I'm turpentine woods does not subject
the employer 10 the tax, such occupa-
tions being physically separate and
apart from the manufacturing estab-
llshment and the character of the work
not permitting the children 10 be In or
around the manufacturing establish
ment
Employment ~ children IN the fleld
chain carriers for surveyors or timber
estimators Of a sawmill. the nature OF
their employment never requiring their
presence in OF about the mill, or In
connection with its mechanical oper-
ations. does not subject the operator
thereof TO the tax.
A newspaper publishing plant Is a
manufacturing establishment within
the meaning OF the law. NO distinc-
ton" the rulings say. "csn be made in
employment in different departments
Of the same establishments, and the en-
ployment Of office boys or messengers /
between "A and &c years before a. m.
or after 7 p. m would subject the per
son operating the establishment TO the
tax"
Employment Of children In the dis
iributlon Of papers outside and away
from the newspaper plant does not
come within the taxation intent OF the.
law
The tax applies TO the employment OF
children in an office force OF a manu-
featuring establishment II the offices
are located in the same building or on
The same premises. II. however. a
manufacturing establishment maintains {
a city OF district Office away from the
main plant Il may employ children on
lis office force without being subjected |
10 the tax. such children not being re- {
qured or permitted 10 be In or about
the manufacturing establishment.
Movies Not Affected.
The moving picture industry does not {
come within the child labor provisions
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