Child Labor Act 1919

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Facts of the Case: In 1919, Congress passed the Child Labor Tax law otherwise known as the Revenue Act of 1919. The law stated that if a company used employees under the age of 14, there would be a tax of 10% on annual net profits. After the Drexel Furniture Company was found in violation of the act, the company paid $6,000 in taxes as a sign of protest later on suing claiming the tax was unconstitutional. The Law: Congress has the power to imposed tax for the purpose of revenue, but does not have the power to enforce penalties to regulate. Congress does have implied powers, but their powers are not unlimited the power to regulate lies in the Judicial branch. Questions: When Congress adopted the Child Labor Tax law in attempt to
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