Evening journal., 1919-09-03
child LABOR Law
RULES EXPLAINED
Commissioner Roper Inter
prets Tax Provision OF
1918 Revenue Law
MANY INDUSTRIES
ARE AFFECTED

hlNL lt LS l. ~
WASHINGTON. sept. 3.-Commiss-
oner OF Internal Revenue Daniel C..
roper has issued an important series
" rulings dealing with the child labor
provisions OF the Revenue act OF 1918.
living the employer Of children a clear
Guide as TO the eXsctiOns Of The law.
This affects almost every industry in
The country, with the exception Of ag-
'iculture.
The act imposes a tax Of 10 per cent.
on the entire net profits Of any mine or
quarry I'm which children under i6
years Of age are employed or permitted
10 work during any portion Of the tax
able year. 4 similar tax is imposed
on the entire profits Of any mill. can
merry, workshop, factory or manufact-
Iring establishment in which children
between A and l6 years Of age are
employed or permitted 10 work more
than eight hours day, or six days
week, or before a. m or after y. m.
4 single exception is made Of boys and
girls canning clubs, such as that
'ccOgnizcd by the Department Of Agri-
culture.
Any room or place in which goods or
products ARE manufactured or repair
ed, cleaned, sorted or altered in whole
or i'm part for sale or wages is aw0rk-
shop, factory or manufacturing estab-
lishment within the meaning Of the
child labor tax law
The law does not apply 90 agricul-
iura industry. even when connected
ind ara1n
a cannery and farm operating as a
unit may employ children i'm the fields
lin purely agricultural operations" 4
sharp line Of distinction is drawn. how
ever. between the manufacturing and
production ends Of such business. Chill
drcn may not be employed In or about
the cannery or in the manufacture Of
its products at some distance there
form, without subiccting the owner TO
the tax. Beans are shipped and corn
husked as a necessary part OF a can
ming operation, and not a necessary
part OF an agricultural operation says
the ruling. Farming or agricultural
work may cease and be completed with |
the production and picking or gather !
ing Of beans and corn, but when these !
vegetables are prepared and broken. |
tipped Or husked with view 10 their /
Immediate use in canning or preserv-
~ for public sale, the shipping and |
husking wherever carried On-in the !
field. in sheds or shelters on the farm. |
in farm houses or i'm sheds or shelters |
near the. canneries-arc a part Of the |
cannery operation, and the children |
employed by the cannery.
Assuming that the picking and string
lug Of tobacco leaves on a'planiatiOn |
= an agricultural operation in no way I
connected with the operation Of work |
shop. factory OF manufacturing csiab-
nshment. the employment OF such chill /
drcn 10 perform such work does not |
come within the taxation intent Of the |
revenue act. IL is ruled. The employ /
ment Of children i'm forestry operations !
in turpentine woods docs not subject the
employer 10 the tax, such operations
)eing physically separate and apart
rom the manufacturing establishment
md the character Of the work not per-
hitting the children 10 be IN or around
he manufacturing establishment.
Employment Of children in the field
Is chain carriers for surveyors or tim
Der cslimaiors Of a sawmill the nature
NJ
heir presence in or about the mill. or
in connection with its mechanical Opcr-
alton. docs not subject the operator
hereof TO the tax.
\ newspaper publishing plant is a
manufacturing establishment within
The meaning of the law No distinc-
tiou." the ruling says "can De made in
employment in different departments Of
The same establishments, and the en-
ploymcnt of office boys or messengers
between (, and &c years before 6 a. m.
or after p. m. w~uld subject The per
son operating the establishment TO the
AK.
Employment Of children in the dis
ribulion Of papers outside and away !
from the newspaper plant does not
come within The intent Of The law.
Tho tax applies TO the employment ,
~ children in an office Of a manufac-
turing establishment II the Offices are ,
ocated i'm the same building or on the
same premises. II. however. a manu-
occurring establishment maintains p
iy or district ofllce away from the
iin plant II may employ children on Z
Office force without being subject I
/ 10 the tax. such children not being
required or permitted 10 be in or about I
HE manufacturing establishment.
Tho moving picture industry does not !
come within the child-labor provisions
n Tho act. Although employment in
connection with the making Of moving
pictures may be harmful TO children in |
many ways. II Is not believed that the (
aw-making body intended that fac !
.ory, workshop or manufacturing es- :
Iablishment' was meant 10 embrace the {
making Of moving pictures. either in !
studio or outdoors the regulations
state {
Children may he employed by stores