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Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922), was a United States Supreme Court case in which the Court ruled the 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. 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, , 390 U.S. 39 (1968).

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  • Bailey v. Drexel Furniture Co. (en)
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  • Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922), was a United States Supreme Court case in which the Court ruled the 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. 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, , 390 U.S. 39 (1968). (en)
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  • (en)
  • J. W. Bailey and J. W. Bailey, Collector of Internal Revenue for the District of North Carolina v. Drexel Furniture Company (en)
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  • Clarke (en)
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  • McKenna, Holmes, Day, Van Devanter, Pitney, McReynolds, Brandeis (en)
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  • Error to the District Court of the United States for the Western District of North Carolina (en)
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  • Bailey v. Drexel Furniture Co., (en)
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  • J. W. Bailey and J. W. Bailey, Collector of Internal Revenue for the District of North Carolina v. Drexel Furniture Company (en)
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