Bailey v. Drexel Furniture Co.

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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) 42 S. Ct. 449; 66 L. Ed. 817; 1922 U.S. LEXIS 2458; 3 A.F.T.R. (P-H) 3156; 1922-2 C.B. 337; 21 A.L.R. 1432; 1922 P.H. ¶ 17,023
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
Chief Justice William H. Taft Associate Justices Joseph McKenna · Oliver W. Holmes Jr. William R. Day · Willis Van Devanter Mahlon Pitney · James C. McReynolds Louis Brandeis · John H. Clarke
Case opinions
Majority	Taft, joined by McKenna, Holmes, Day, Van Devanter, Pitney, McReynolds, Brandeis
Dissent	Clarke

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.^[1]

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).