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{
    "localId": "121635376",
    "label": "Letter from Carrie Chapman Catt, President of National American Women Suffrage Association to Grace Abbott, Children's Bureau",
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{
    "id": "121635376",
    "sourceUrl": "https://catalog.archives.gov/id/121635376",
    "contentType": "document",
    "title": "Letter from Carrie Chapman Catt, President of National American Women Suffrage Association to Grace Abbott, Children's Bureau",
    "citationUrl": "https://catalog.archives.gov/id/121635376",
    "collections": [
        "Records of the Children's Bureau",
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    "url": "https://catalog.archives.gov/id/121635376",
    "naId": 121635376,
    "levelOfDescription": "item",
    "productionDates": [
        {
            "day": 29,
            "logicalDate": "1921-08-29",
            "month": 8,
            "year": 1921
        }
    ],
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{
    "seq": 3,
    "pageIndex": 0,
    "type": "photo",
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    "ocrText": "Mrs. Carrie Chapman Catt\n-\n2\nSeptember 1, 1921.\nRecently Judge Boyd has again ruled the law unconstitutional (August\n22, 1921), * This time the Vivian Spinning Mills of Cherrydale, North Carolina,\nasked an order restraining the collector of Internal Revenue from collecting\nthe 10% tax to which it was liable because of the employment of children during\nthe previous year.\nThus the case presents no new constitutional features, and will probably\nbe argued before the United States Supreme Court in October simultaneously with\nthe earlier case.\nThe first Child Labor Act was administered by the Children's Bureau;\nthe present Child Labor Tax Law is administered by the Child Labor Tax Division\nof the Internal Revenue Bureau. As a child labor measure a taxation act has\ncertain inherent difficulties, especially when it is attached to the Income Tax\nLaw. In the first place, if, for example, a man was found to be employing child\nlabor in January of this year-children under 14 years of age--in a factory\nhe would not become liable for the payment of the tax until next year; and the\namount that he would pay would be determined by the profits of this larger\nbusiness. The fact that after January he continued to employ the same/number\nof children would not affect the amount which he would have to pay.\nThere has not been the type of publicity in connection with the enforce-\nment of this Act which makes for the creation of a general public opinion in\nfavor of its observance, and general watchfulness as to whether it is or is not\nbeing observed. This fact is undoubtedly due to the general policy of not making\npublic matters relating to Income Tax, and also to the fact that the collection\nis usually delayed at least a year. I know that in the offices of the Child\nLabor Tax Division there is every desire to ent'orce it fully and completely.\nI know of no action on the part of Congresa to secure a new law or\nan amendment of this one. I think of necessity any such movement mist\nwait until the action of the Supreme Court inasmich as the attempt to utilize\nthe taxation power was regarded as a last constitutional resort by those who\nhave Federal Child Labor Law.\nadvocated a\nAs the present Child Labor Tax Law is not administered in the Children's\nBureau I should prefer not to be quoted with reference to the matter.\nYours very truly,\nGRACE ABBOTT,\nGA.ML\nChief."
}