Norwich bulletin., 1919-05-05
EXTRA TAX ON SOME
 CHILD LABOR EMPLOYERS

Connecticut manufacturers are re- ceiving notices from the state associa- tion advising them or the federal reve- nue act of 1918, sections T20G-12G7,
 which imposes an additional tax upon
 the income of persons or corporations,
 etc.. employing children under Is years
 of age in any mine or quarry, and @ children under Is years of age more than eight hours day in any factory, workshop. etc. Though these sections of the law became. effective April 20, regulat tions governing their adminis- tfation and interpretation were issued only this week.
 The regulations make it clear that: 1. A 4S-hour week. worked in less l each, is not permissible under the law | ?. Employers are required to make l returns after the close of the taxable
 year showing whether they have so ! employed children as to render them selves liable to the tax.
 | 3. Employers cannot shift the re- sponsibility for determining correctly the ages of children employed and | should by all means protect themselves l by age or employment certificates from state authorities in states now proyid- 1 ing for the furnishing of same. Con- necticut is such 9 state.
 1 1. Employers must keep time rec ords of the employment of children be- l tween IA and 16 years of age.
 l The text of the regulations referred | to is in part as follows:
 i Eight hours in any day. means the
 actual period of employment and shall i be reckoned from the time the child is required or allowed to be at the place i of employment until he or she stops work for the day. exclusive of one
 continuous period of a denfiite length i of time during which the child is off work and not subject to call for duty of any kind.
 "Six days in any week. means six | consecutive days, no one of which shall l consist of more than eight hours of working time A day shall not begin before 6 o'clock a. m. and must not l extend beyond : o'clock D. m.
 i Article ?. Canning clubs exempted from liability to tax by the provisions
 of Section 1900 are boys and girls l canning clubs, as that term has been heretofore generally applied. which
 are conducted in good faith as canning
 clubs only and which, are recognized
 as such by the agricultural department
 of the state in which they are located and by the United States department of agriculture!
 Article 3. The law imposes an ex- else tax, which is in addition to all other taxes imposed by law. of 10 per centum of the entire net profits re- ceived or accrued during each taxable year from the rations of every mill cannery, workshop, factory or manu- featuring establishment in which any child under the age of fl years has
 been employed or permitted to work
 or in which any child between the ages of 14 and IS has been employed or per mitted to work more than eight hours in any day or more than six days ir
 any weell.-or after the hour of o'clock D. m. or before the hour of o'clock a. m. The tax is also imposed on the entire net profits received from the operations of any mine or quarry 1T
 which any child under the age of Ii , years has beon employed or permitted to work. Liability for the tax is estab lisbed by the employment of any chil( ) labor as defined by the statute. Th' :. product of the childs labor is not th' ) basis for the imposition of the tax. II f every case the tax must be applied t, :, the entire net income of the taxpayer s "On or before the first day of tn ;, third month following the close of eacl = taxable year" The first taxable year 7 to be called the taxable year 1919, shal
 be the period between April 9. 191! = and Dec. 31. 1919. both inclusive, or an $ fiscal year ending within the sam | period Forms for making returns wi e be prepared and in the hands of col r lectors before the time arrives for tn 5, making of return.