The sun., 1919-04-23
NEW TAX LAW WILL
LIMIT CHILD LABOR
Enforcement to Be Strict, Col
lectOr of Internal Revenue
Announces.
L. s. STATUTE HAS TEETH
Effort Will Be Made to Avoid
Upsetting Industry, Says
Official.
specdi Despatch to THE Sos.


WASHINGTON, April 22.-Regulations
for the enforcement OF the new child
labor tax provision of the revenue law
Of 1917 were announced by the Treasury
Department to-day. The regula tons put
a heavy penalty upon the employment Of
child labor in oil of the States.
The Commissioner of Internal Revenue
holds that employment of the child for
one day in conflict with the child labor
tax provisions of the revenue law will
subject the employers business TO a tax
of 10 per cent OF the net profits for the
taxable year
Drafting OF this provision followed
closely upon the action of the Supreme
Court in finding the Federal child labor
law enacted two years unconstitutional.
Officials here are confident the present
provisions will stand in all OF the courts.
as the taxing powers OF the Federal
Government have frequently been upheld
by the Supreme Court. The new pro-
vision. while It is expected to efrectually
stop all child labor by prohibtive tax, is
essentially tax and not restrictive
measure on interstate commerce.
The provision will go into effect April
IS and revenue collectors apd inspectors
everywhere have been charged with its
strict enforcement. Special agents will
be put into the field to check the records
Of children employed in any factory, in
dustry, mine or quarry to determine
whether they are working in violation
of the provisions of the tax measure.
While 1t is the purpose of the bureau
OF internal revenue strictly to enforce
the law says an official statement to-
night. its aim is to administer its pro-
N
convenience as possible to the business
world and to OFFER no injustice to en-
ployees. 1t is the intention to accept in
confirmation of the age of the child. with
certain restrictions as to revocation and
suspension, the age certificate, working
or employment certificate or permit or
other similar permit issued under the
laws OF the State.
I'm some of the States where adequate
laws do not exist this will not be fecs-
ible These States probably are North
Carolina, South Carolina, Georgia, Mis-
! sissippi and Texas The plan is that
Federal agents are to visit localities in
| such States where establishments employ
child labor and issue certificates in per-
son."
Under the law in none of the indus
| tries named can child work more than
eight hours day or more than six days
week or before A. NJ. or after
p. NJ. Time records must be kept where
children are employed
The first taxable period under the law
will be from April 25 to December g
and penalty for failure TO make a return
In the proper time Is a fine Of not more
than 81 1000. while the penalty for giving
J false evidence in relation TO birth
certificate or applica ton for such certi-
ncate is $1,000, Any wi!tul refusal or
attempt to evade the tax invokes n
| penalty OF not more than $4,000 or Inn
prisonment for one year.
All factories. industries and places
where children are employed will be re-
CURED to keep time clock or similar
record showing the hours Of employ
\ ment of each child between the ages OF
| "a and Is. Employment OF children who
have not reached their fourteenth birth
| day is prohibited Inspectors Of the
| revenue bureau will be authorized to
enter the shops. mines. quarries, yards
and wOrkrooms Of any industry at any
time for the purpose Of inspection in con-
nection with enforcement Of the pro-
vision.
Employers of child labor are required
10 make report to the revenue bureau
| showing the 10 per cent tax due because
of the employment of children Heavy
penalties are provided for violation.
Actions 10 enforce the penalties are to
| be brought in the Federal courts in any
| district.