Bailey v Drexel CB - Lecture notes case brief PDF

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Bailey v. Drexel Furniture Co., (The Child Labor Tax Case), 259 U.S. 20 (1922) Characters: Plaintiff – the Drexel Furniture Company, which is engaged in the manufacture of furniture in the Western district of North Carolina. Defendant – J.W. Bailey, United States collector of internal revenue for the district Behavior: Plaintiff received a notice from the defendant that it had been assessed $6,312.79 for having during the taxable year 1919 employed and permitted to work in its factory a boy under 14 years of age, thus incurring the tax of 10 percent on its net profits for that year. The company paid the tax under protest, and, after rejection of its claim for a refund, brought this suit. Judgement was entered for the company against the collector for the full amount, with interest. The Law(s) Involved:

The Specific Constitutional Provision Involved: 10th Amendment (p.244 bottom), sec. 8 art. 1 (pg.245 top), The Arguments:

The Constitutional Issue: This case presents the question of the constitutional validity of the Child Labor Tax Law. May Congress impose a tax as a penalty for failure to comply with regulatory standards? The Legal History:

Unique Behavior or Contextual Factors:

The Court’s (Majority) Holding and Dispensation:

The Court’s Expressed Reasoning (The Majority Opinion):

Concurring and Dissenting Opinions: Justice Clarke dissents [without opinion] Personal Notes:...