Evening star., 1922-05-16
CH|LDLABORLAW
RULING EXPLAINED
U. S. Supreme Court Holds It
Invalid Because of Tax
Provision.

The federal child labor law which
was held invalid by the United States
Supreme Court yesterday was enacted
after the Supreme Court had declared
invalid an act of Congress whicn ex-
ucts in whose manufacture child labor
had been used. The law affected by
yesterdays decision was virtually the
same except that it imposed an excise
tax of 10 per cent upon the annual net
profits of establishments employing
child labor. Opponents of the law con-
tended the new law was an unconstitu-
tional invasion of the police powers
of the states.
The decision of the court was rem
dered in case brought by the govern
ment against the Drexel Furniture
one of three cases brought in that state
testing the validity of the law, and in
all Of which the United States district
court decided against the government.
Opinion Of the Court.
The opinion was read by Chief JUS
tice Taft.
Does this law impose a tax with
only that incidental restraint and regu-
lation which tax must inevitably in
does it regulate by the use of the So
called tax as penalty? If tax it is
clearly an excise. If it were an excise
on commodity or other thing of value
we might not be permitted. under previ-
GUS decision. to infer solely from it's
heavy burden that the act. intends a
prohibition instead of tax. But this
act is more'
After analyzing the principal fea-
lures OF the law and its operation,
the Chief Justice said: "In the light
or these features of the act, court
so-called tax is imposed to stop the
employment of children within the
age limits prescribed"
Its prohibitory and regulatory ef-
feet and purpose are palpable," he
added. "All others can see and un-
derstand this. How can we properly
shut our minds to it?"
States Duty of the Court.
Declaring it the duty of the court
laws of Congress dealing with SUBJ
jects not intrusted to Congress. but
left by the supreme law of the land
to the control of the states, the
Chief Justice. said .the court must
perform that duty, even though it
to legislation designed to promote
the highest good.
"The good sought in upconstitu-
tional legislation" he added. sis an
insidious feature. because it leads
citizens and legislators of good pur-
of the serious breach it will make
in the ark Of our covenant or the
harm which will come from breaking
down recognized standards. In the
maintenance of local self-govern-
ment on the one hand and the ma
he 0fh
try has been able to endure and
prosper for nearly century and a
half"
Respects Coordinate Branch. !.
Out of proper respect to a co-or-
dinate branch of the government, the
Supreme Court has gone far to sus-
tain a, taxing act as such. Chief JUS
tice Taft continued, adding this had
been done, even though there has
weight of the tax, 1t was intended to
destroy itself.
But in the act before u.s." he said,
"the presumption of validity cannot
prevail because the proof of the con-
trary is found on the very face of its
provisions. Grant the validity of this
law and all that Congress would need
to do hereafter, in seeking to fake
over to its control any one of the great
number of subjects of public interest.
jurisdiction of which the states have
never parted with and which are re-
served to them by the tenth amend
ment, would be to enact detailed
measure of complete regulation of the
subject and enforce it by provision
called tax upon departures from it.
To give such magic to the word tax
would break down all constitutional
limitations of the powers of Congress
and completely wipe out the sover-
eighty of the states.
Discretionary Powers
Taxes are imposed" he said, .'in
the discretion Of the legislature on
proper subjects with the primary mo-
tive of obtaining revenue from them
and with the incidental motive of dis