Bailey v. Drexel Furniture Co.
Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922), was a United States Supreme Court case in which the Court ruled the 1919 Child Labor Tax Law unconstitutional as an improper attempt by Congress to penalize employers using child labor. The Court indicated that the tax imposed by the statute was actually a penalty in disguise.
| Bailey v. Drexel Furniture Co. | |
|---|---|
Supreme Court of the United States | |
| Argued March 7–8, 1922 Decided May 15, 1922 | |
| Full case name | J. W. Bailey and J. W. Bailey, Collector of Internal Revenue for the District of North Carolina v. Drexel Furniture Company |
| Citations | 259 U.S. 20 (more) |
| Case history | |
| Prior | Error to the District Court of the United States for the Western District of North Carolina |
| Holding | |
| Congress improperly penalized employers for using child labor. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Taft, joined by McKenna, Holmes, Day, Van Devanter, Pitney, McReynolds, Brandeis |
| Dissent | Clarke |
| Youth rights |
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The Court later abandoned the philosophy underlying the Bailey case. For example, see United States v. Kahriger, 345 U.S. 22 (1953), overruled on other grounds, Marchetti v. United States, 390 U.S. 39 (1968).
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