The Morgan City daily review. (Morgan City, La.) 1916-1920, 1919-05-01
Will Enforce Law Impos-
ing Tax on Child
Labor Employers VI
olating Provisions
Plans Completed by Bureau Of
Internal Revenue; Will Ad.
miniter Law to Avoid
Inconvenience

Employment of one child for one
; day in conflict with the child labor
tax provisions of the new revenue
bill will subject the employers busi-
ness to tax of 10 per cent of the net
profits for the taxable year. This
is the Interpretation of the Bureau
of Internal Revenue, the administra-
tion of the new law
The child labor provisions Of the
new bill became effective April 25,
1919 On and after that date the
profits Of any mine or quarry in
which children under sixteen years
of age. or any mill, cannery, work.
shop. factory or manufacturing es-
tablishment in which children under
fourteen years of age are employed
or permitted to work during any
portion of the taxable year." is sub
ject to the per cent tax. A single
specific exception is made of boys
and girls canning clubs, such as are
recognized by the Department of
Agriculture.
| Plans for the enforcement of the
law have been practically completed.
There is being formed in the Bureau
of Internal Revenue a division to be
known as the Child Labor Tax Di-
vision.
While it is the purpose of the Bu-
reau of Internal Revenue strictly to
enforce the law Its aim is to admin
lister its provisions in way to cause
as little inconvenience as possible to
the business world and to offer no
injustice to employees. 1t is the in
tention to accept in confirmation Of
the age of the child. with certain
restrictions as to revocations and
suspension, the age certificate, work
ing or employment certificate or
permit or other similar permit is-
sued under the laws of the state. In
some of the states where adequate
laws do not exist this will not be
feasible. These states are probably
North Carolina, South Carolina,
Georgia, Mississippi and Texas. The
plan is that Federal agents are to
visit localities in such states where
establishments employ child labor
and issue the certificates in person.
The act imposes a penalty of a
fine of not more than $1,000, or ind
prisonment for not more than three
months. or Both fine and imprison-
ment, for knowingly presenting false
evidence in relation to a birth cer-
tificate or application therefor.
The law provides that in none of
the industries within the scope of the
law shall children within the age linz
its be permitted to work more than
eight hours day, or more than six
days week, or before the hour Of
6 a. m. or after p. m, without the
assessment Of the tax Such indus
rites will be required to keep a time
record showing the hours of employ
ment of each child between fourteen
and sixteen years of age, for the in
formation of Federal inspectors.
The Bureau of Internal Revenue
will maintain force of inspectors
who are authorized to enter and in.
spect, at any time, any mine, quarry,
mill, cannery, workshop. factory or
manufacturing establishment.
In computing net profits, employ
ers Of child labor are allowed the
following deductions:
Running expenses, including rem
tails. cost of repair and maintenance,
heat power. insurance, arrangement,
a reasonable allowance for salaries
or other compensation for other per-
sonal services rendered, and for de-
probation.
Interest paid within the taxable
year on debts or loans contracted to
meet the needs of the business, and
the proceeds of which actually have
been used to meet such needs.
Taxes Of all kinds paid during the
taxable year with respect to the
business or property relating to the
Losses sustained during the taxa
Bile year in connection with the busi-
ness, including losses from fire,
storm, flood or other casualties not
compensated for by insurance OF
otherwise.
Return of the tax imposed on emr