After
the Supreme Court ruled that the Keating-Owen
Act was unconstitutional, Congress passed a Second Child Labor
Law. This levied a tax of ten per cent on the net profits of factories
employing children under the age of 14, and of mines and quarries
employing children under the age of 16. This legislation was declared
unconstitutional as a result of the Drexel Furniture Company case
in 1922.


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