Every evening, Wilmington daily commercial., 1921-09-20
The Child Labor Tax
By Frederic j. IIaakin

Washington, Sept 19e-Thousands
of dollars may be involved IN the ques-
tion Of how old child in under the
Child Labor section Of the Internal
Revenue Act. which Is now In force
and is said by officials of the Bureau I
OF Internal Reveue 70 be practically 1
abolishIng the employment ~ children
under IA years Of age In the indus
tries 20 which IT applies. The validity
~ the law is yet 10 be decided by a de-
cision OF tho Supreme Court which |
viii probably be made some time this
fall.
Tho law provides that a tax Of 10l
per cent may be collected on the net
profits Of an employer who employs
children below a certain age. No en-
ployer can afford 10 pay such tax
The law is said TO work like a charm.
Employers take every possible pre-
caution 10 avoid employing such chill
dren.
In 81 Of the states the state laws
against child labor require the child
10 have a certificate showing his age.
and this Is accepted by the Federal
! inspectors. In other states the Fed
eraI inspector must ascertain the
child's age by what means he can
Where vital statistics are properly
kept. Il is easy. In other cases bap-
tisma1 records are available, but some
times the parents or employers Of the
children are put 10 ingenious devices
TO prove a child's age.
In one case in Georgia no written
evidence could be found to prove the
age Of a boy. who. his mother claimed.
was II years old. She took the in
speetor to her home, called forth her
famiy and stood IL in a row. There
were Ia children, the youngest a babe
II arms.
Count 'em yourself lady" she in
ylted. There's your evidence"
Tombstone Proof.
The tombstone OF a dead twin
proved the date Of birth Of boy wh-
, was trying 20 prove himself IL years
cd. One family WAS found which ha
+ prepared a tombstone and set IL IL
the cemetery for their daughter wher
she was born. The date Of her birth
was carved on the stone. and a space
3 left for recording her death. Decorated
( rnuas presented to children and in
: scribed with the dates Of their birth
3 have sometimes been offered in evi
/ dence, and many families have beei
' found which had framed records o
all the family births hanging on tn
q wall. One father had dispensed wit
the frame and merely written tn
. record on the wall paper. The farnil
a record kept in a Bible is Of course IN
|. Icommonest form, and many person
o seem 70 have thought that any rccoT
4 written in n Bible would be accepted
a One inspector was SURPRISED to b
r. confronted by a long file Of wone
k and children bearing conspicuous
4 new Bibles.
; The effort to abolish child labor, {
which this tax law is the latest mani
festation, is a good example Of ho'
we legislate In this country. Ten {
Is years ago child labor was one {
the CRYING abuses Of American ir
dustry. Children from 10 to IA year
of age were employed in a number (
Industries and for long hours. Man
Of them were undoubtedly stunted ar
killed. A great deal OF publicity wa
given the subject. Newspaper ed
torials, magazine articles and cai
toons aroused the public TO the abus
As a result many state laws wei
passed prohibiting or restricting chi
labor, and a. great majority OF u
states now have such laws. Mar
of those that have not are agricultur
states in which there is little or
factory labor OF any kind. The sen
Gus abuse has for some years be
confined to a few states where the
terests employing child labor we
strong enough to influence the leg
Iatures.
To those who were working for {
abolition Of child labor. a Federal L
prohibiting it in the whole count
seemed the only means. They we
opposed by the believers in stai
rights, who see threat OF the col
y plete destruction Of local autonoT
NJ in the rapid spread Of Federal authe
-, Ity which recent years has witness
~ These persons declared that
-. United States is rapidly becoming
huge paternalistic Bureaucracy. I
- other side stands largely on the mer
II of the law they are advocating. I
II same battle has been waged in
II same words a score of times.
At any rate. the opponents OF ch
labor finally obtained the passage
Federal law against it. Immediat
the employers of child labor broue
suit on the ground that ii was
II constitutional. Thus the ancient fal
was repeated by which law IS pass
and put into effect before the Supre
II Court has decided whether it is
or not. Most of the manufacture
gambled that it was not law
brazenly broke il as far as they cal
Ito do so. Nevertheless the taxpaye
money was spent to put in action
elaborate machinery for its enfor
ment, which was entrusted to the
partment of Labor. In 1918 the
preme Court fulfilled the hopes of
employers Of child labor by declar
the act unconstitutional.
The New Law.
Immediately the agitation was
lllnewed. and in the Revenue Bill Of 1
: was inserted the provision by VIII