New Britain herald. [microfilm reel] (New Britain, Conn.) 1890-1976, 1919-05-01
new REGULATIONS
ON Child LABOR
Employers Cannot SHIFT Respon-
Sibiity Under Law


Manufacturers Association Of Connec"
! ticut, contains the official regulations
! just issued at Washington, on the EN-
| ployment of child labor. These regu-
lations have not heretofore been pup
lished in the stale press.
Gentlemen:-As you were advised
| in Taxation Bulletin No. 8, March o.
| 1919, the federal revenue act Of 1918,
sections 1200-1207, imposes an add
tional tax upon the income of persons
or corporations, etc, employing chill
dren under 16 years of age in any
mine or quarry, and CD children I'M
| der 16 years of age more than eight
| hours a day in any factory, workshop,
etc. Though these sections of the law
became effective April rs, regulations
governing their administration and IN
| depreciation were issued only this
week.
The REGULATIONS make 1t clear that:
l. az hour week, worked In less
than SIX complete days of eight hours
each is not permissible under the law
2 employers are required to make
returns after the close of the taxable
year showing whether they have so
employed children IS to render them
selves liable to the tax.
8. employers cannot shift the
sponslbltlty for determining correctly
the ages of children employed and
should by all means protect them
selves by age or employment certlfi-
Gates from state authorities in states
now providing for the furnishing of
same. Connecticut is such state.
a. Employers must keep time rec
ords of the employment OF children
| between 4 and 6 years OF age.
| The text of the regulations referred
to is as follows:
: Article 1 In title XII. of the reve-
nue. act of 1918. the following words
and terms as used therein, signify as
| follows:
(a) Person" includes individuals,
| partnerships and corporations;
CD Corporation" includes asso
Citations, joint stock companies and in
Surance companies;
! of the treasury;
| (d) commissioner means COM
missioner of internal revenue;
! (e) "Under the age of sixteen
! years" means those children who
have not vet completed their six
| teenth year;
! 81 "Under the age of fourteen
years means those children who
| have not vet completed their four
teenth year;
! (g) Eight hours in any day"
| means the actual period of employ
| mont and shall be reckoned from the
/ time the child is required or allowed
to be at tlle place of employmen
| until he or she stops work for the
| day, exclusive of one continuous pc
Rod of a definite length of time dur
| ing which the child is off work and
not subject to call for duty of any
kind;
(h) "SiA days in any week. means
six consecutive days. no one of which
| shall consist Of more than eight hours
of working time. A day shall not be-
gin before 6 o'clock a. m. and must
not extend beyond o'clock p. m.
Article 2. Canning clubs exemp ed
from liability to tax by the provisions
of Section 100 are boys and girls
canning clubs, as that term has been
heretofore generally applied which
are conducted in good faith as can
ming clubs only and which are recog-
nized as such by the agricultural de-
| partmcnt 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 al
other taxes imposed by law, of o pei
centum of he entire net profits re-
ceived accrued during each taxable
year from the operations of every
MILL cannery, workshop, factory, o.
| manufacturing establishment il
which any child under the age of l.
years has been employed or permit
I ted to work, or in which any chile
! between the ages of II and 16 ha!
| been employed or permitted to worl
| more than eight hours in any day O
| more than six days in any week, o;
! after the hour of 7 o'clock, p. m, o
= ! before the hour of 6 o'clock a. m. Th
tax is also supposed on the entire ne
7 | profits received from the operation
of any mine or quarry in which an.
. child under the age of Is years ha
d. been employed or permitted to work
! Liability for the tax is established b.
the employment of any child lahore
. as defined 5v the statute. The pro
duct Of the child's labor is not tn
= basis for the imposition of the tax
: In every case, the tax must be ap
piled TO the entire net income of tn,
= taxpayer.
!, Article 4. Returns under this It'll,
are to be made as provided by Sec
ton 1904 "on or before the first da,
of the third month following tn,
close of cath taxable year" unde
| oath by each person subject to tn,