Constitutional Law-Tax on Employment of Child Labor

Authors

Abstract

The federal Child Labor Tax Law, Act of February 24, 1919, levied a tax of ten per cent on the net income of persons employing child labor. The act exempts from its operation employers who do not know the child employee to be under age. It also provides for the appointment of inspectors by the Secretary of Labor.

Recommended Citation

Constitutional Law-Tax on Employment of Child Labor, 21 Mich. L. Rev. 88 (1922).
Available at: https://repository.law.umich.edu/mlr/vol21/iss1/7