Skip to main content

Child Labor Tax Act 40 Stat. 1138 (1918)

CHILD LABOR TAX ACT 40 Stat. 1138 (1918)

In hammer v. dagenhart (1918), a 5–4 Supreme Court voided the Child Labor Act of 1916, which had forbidden carriers from transporting the products of child labor in interstate commerce, as a prohibition, not a regulation, of commerce. This distinction had been thought rejected as early as champion v. ames (1903). Progressive reformers, intent on abolishing child labor, had shifted the basis of their efforts from the commerce clause to the taxing power, thus invoking a new set of powerful precedents, notably mccray v. united states (1904).

In late 1918 Congress passed a Revenue Act to which had been added an amendment known as the Child Labor Tax Act. A ten percent excise tax was imposed on the net profits from the sale of child labor-produced items. This tax extended to any factory, mine, or mill employing children under fourteen, or to the age of sixteen under certain circumstances. Congressmen from the major cotton textile manufacturing states, southern Democrats, cast nearly all the negative votes.

In bailey v. drexel furniture co. (1922) an 8–1 Court invalidated the act, McCray and united states v. doremus (1919) notwithstanding, as a violation of the powers reserved to the states by the tenth amendment.

David Gordon
(1986)

Bibliography

Wood, Stephen B. 1968 Constitutional Politics in the Progressive Era: Child Labor and the Law. Chicago: University of Chicago Press.

Cite this article
Pick a style below, and copy the text for your bibliography.

  • MLA
  • Chicago
  • APA

"Child Labor Tax Act 40 Stat. 1138 (1918)." Encyclopedia of the American Constitution. . Encyclopedia.com. 15 Nov. 2018 <https://www.encyclopedia.com>.

"Child Labor Tax Act 40 Stat. 1138 (1918)." Encyclopedia of the American Constitution. . Encyclopedia.com. (November 15, 2018). https://www.encyclopedia.com/politics/encyclopedias-almanacs-transcripts-and-maps/child-labor-tax-act-40-stat-1138-1918

"Child Labor Tax Act 40 Stat. 1138 (1918)." Encyclopedia of the American Constitution. . Retrieved November 15, 2018 from Encyclopedia.com: https://www.encyclopedia.com/politics/encyclopedias-almanacs-transcripts-and-maps/child-labor-tax-act-40-stat-1138-1918

Learn more about citation styles

Citation styles

Encyclopedia.com gives you the ability to cite reference entries and articles according to common styles from the Modern Language Association (MLA), The Chicago Manual of Style, and the American Psychological Association (APA).

Within the “Cite this article” tool, pick a style to see how all available information looks when formatted according to that style. Then, copy and paste the text into your bibliography or works cited list.

Because each style has its own formatting nuances that evolve over time and not all information is available for every reference entry or article, Encyclopedia.com cannot guarantee each citation it generates. Therefore, it’s best to use Encyclopedia.com citations as a starting point before checking the style against your school or publication’s requirements and the most-recent information available at these sites:

Modern Language Association

http://www.mla.org/style

The Chicago Manual of Style

http://www.chicagomanualofstyle.org/tools_citationguide.html

American Psychological Association

http://apastyle.apa.org/

Notes:
  • Most online reference entries and articles do not have page numbers. Therefore, that information is unavailable for most Encyclopedia.com content. However, the date of retrieval is often important. Refer to each style’s convention regarding the best way to format page numbers and retrieval dates.
  • In addition to the MLA, Chicago, and APA styles, your school, university, publication, or institution may have its own requirements for citations. Therefore, be sure to refer to those guidelines when editing your bibliography or works cited list.