Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1922-05-17
WEDNESDAY. MAY II, 1922
Getting Back to Fundamentals

a FTER a long period OF acQuiescenCe, the
Il United States Supreme Court has
finally called halt on Congress in its in
oreasing invasion OF the reserved rights OF
the States III which their police powers
have been so undermined by usurpatory
legislation as 10 deprive them of all vitality
Ii their intended purpose to enforce the
sovereignty of the States in the conduct of
their own separate domestic concerns. Need
less TO say, this new attitude of the court
toward the binding compact which made
possible the establishment of the Union
which now reflects its power through the
Federal government, will be hailed by all
enlightened students OF our political insti-
tutionE as getting back to fundamental first
principles, and TO the extent that il may be
adhered to in future decisions affecting sim
liar invasions of the organic law will de-
pend the restoration OF the balanced powers
of State and Federal functioning contcm-
plated by the founders OF our system OF self
government.
In all but n unanimous decision Justice
Clarke alone dissenting the Supreme Court
in an opinion rendered by Chief Justice
Taft, held unconstitutional the child labor
law imposing a 10 per cent tax upon the
net earnings OF persons or corporations that
employ child labor in factory. Workshop,
mine, quarry or mill Admitting that the
end sought TO be attained may be for the
general Eopu, tie court nc!u lNdt inns red
eral legislation was subyersivc OF State SOW
eregnty and that the tax was plainly not
levied for revenue purposes, but to pro-
hibit employment of children without the
specified prohibited ages. II Congress is
given such unbridled powers OF taxation tho
decision says in ct~ct. Congress could as
sumo control OF any subject belonging TO
State jurisdiction and regulate ii Icy So
called TAX" 'To give such magic TO tho
word tax, says the decision. would be to
break down all constitutional limitations OF
the powers OF Congress and completely vine
out the sovereignty OF the States"
The court does not deny the power of
Congress to impose an excise tax and such
tax may be burdensome in its operation
upon any form OF industry, but when such
tax departs from the principle OF "A levy TO
raise revenues and is imposed rs a penalty
designed 70 regulate the conduct OF such in
dustry, it comes into conflict with The tenth
amendment 10 tho Constitution which spc-
cihcallY reserves TO the States ali the pow
ers not delegated to tho United States by
the Constitution. nor prohibited by /, to
the States. This power 10 regulate tho con
duct OF heir own domestic affairs never has
been delegated by any Of tho States to tho
Federal government; hence it follows that
any attempt on the par; Of CONGRESS TO dero-
gate from exclusive State authority under
The guise OF tax which provides heavy
eXacton for departure from a detailed
and specified course of conduct transcends
its constitutional powers and it. there-
fore, invalid
The decision will 20 a long way toward
clarifying Tho atmosphere which has tended
to obscure ia the public mind the coutn,npr-
uous disregard OF Congress Tor constim-
tiona! limitations uHou its unbriGlcd oycr-
else OF powers OF taxation which clearly
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