Child Labor Tax Law of 1919
E541181
The Child Labor Tax Law of 1919 was a U.S. federal statute that sought to curb child labor indirectly by imposing an excise tax on companies employing underage workers, following the Supreme Court’s invalidation of earlier direct regulations.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Child Labor Tax Act | 1 |
| Child Labor Tax Law of 1919 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5715931 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Child Labor Tax Law of 1919 Context triple: [Keating–Owen Child Labor Act, followedBy, Child Labor Tax Law of 1919]
-
A.
Keating–Owen Child Labor Act
The Keating–Owen Child Labor Act was a 1916 U.S. federal law that sought to curb child labor by prohibiting the interstate commerce of goods produced by factories and mines employing young children.
-
B.
Fair Labor Standards Amendments of 1949
The Fair Labor Standards Amendments of 1949 were U.S. federal labor law revisions that expanded and strengthened minimum wage, overtime, and child labor protections originally established by the Fair Labor Standards Act of 1938.
-
C.
Hammer v. Dagenhart
Hammer v. Dagenhart was a 1918 U.S. Supreme Court decision that struck down federal child labor regulations under the Commerce Clause, later repudiated as a symbol of restrictive interpretations of federal power.
-
D.
Hepburn Act
The Hepburn Act was a 1906 U.S. federal law that significantly strengthened the Interstate Commerce Commission’s power to regulate railroad rates and practices as part of Theodore Roosevelt’s Progressive Era reforms.
-
E.
Foraker Act
The Foraker Act was a 1900 U.S. federal law that established civilian government in Puerto Rico following the Spanish–American War, defining the island’s political and economic relationship with the United States.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Child Labor Tax Law of 1919 Target entity description: The Child Labor Tax Law of 1919 was a U.S. federal statute that sought to curb child labor indirectly by imposing an excise tax on companies employing underage workers, following the Supreme Court’s invalidation of earlier direct regulations.
-
A.
Keating–Owen Child Labor Act
The Keating–Owen Child Labor Act was a 1916 U.S. federal law that sought to curb child labor by prohibiting the interstate commerce of goods produced by factories and mines employing young children.
-
B.
Fair Labor Standards Amendments of 1949
The Fair Labor Standards Amendments of 1949 were U.S. federal labor law revisions that expanded and strengthened minimum wage, overtime, and child labor protections originally established by the Fair Labor Standards Act of 1938.
-
C.
Hammer v. Dagenhart
Hammer v. Dagenhart was a 1918 U.S. Supreme Court decision that struck down federal child labor regulations under the Commerce Clause, later repudiated as a symbol of restrictive interpretations of federal power.
-
D.
Hepburn Act
The Hepburn Act was a 1906 U.S. federal law that significantly strengthened the Interstate Commerce Commission’s power to regulate railroad rates and practices as part of Theodore Roosevelt’s Progressive Era reforms.
-
E.
Foraker Act
The Foraker Act was a 1900 U.S. federal law that established civilian government in Puerto Rico following the Spanish–American War, defining the island’s political and economic relationship with the United States.
- F. None of above. chosen
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
labor law ⓘ tax law ⓘ |
| alsoKnownAs |
Child Labor Tax Act
ⓘ
linked to:
Child Labor Tax Law of 1919
|
| associatedWith | child welfare reform in the United States ⓘ |
| basedOn | federal taxing power under the United States Constitution ⓘ |
| challengedInCase | Bailey v. Drexel Furniture Co. ⓘ |
| constitutionalIssue |
Tenth Amendment state police powers
ⓘ
scope of federal taxing power ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| effect | limited federal ability to regulate child labor through taxation until New Deal era ⓘ |
| enactedAfter |
Hammer v. Dagenhart
ⓘ
Keating–Owen Child Labor Act of 1916 was struck down ⓘ |
| enactedBy | United States Congress ⓘ |
| enforcementMechanism | tax assessment by federal revenue authorities ⓘ |
| field |
United States constitutional law
ⓘ
United States labor history ⓘ United States tax law ⓘ |
| heldUnconstitutionalBy | Supreme Court of the United States ⓘ |
| historicalContext | Progressive Era child labor reform movement ⓘ |
| historicalSignificance |
example of using tax power to achieve regulatory goals
ⓘ
landmark in constitutional law on distinction between tax and penalty ⓘ |
| imposedOn | employers of underage children ⓘ |
| influencedBy | Progressive reformers concerned about child labor ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| laterSupersededInPracticeBy |
Fair Labor Standards Act of 1938
ⓘ
linked to:
Fair Labor Standards Act
|
| legalForm | excise tax statute ⓘ |
| method | imposition of an excise tax on companies employing underage workers ⓘ |
| penaltyType | excise tax per underage child employed ⓘ |
| policyArea |
child labor regulation
ⓘ
labor standards ⓘ taxation ⓘ |
| precededBy |
Keating–Owen Child Labor Act of 1916
ⓘ
linked to:
Keating–Owen Child Labor Act
|
| purpose | to curb child labor in the United States ⓘ |
| regulates | employment of underage workers in interstate commerce ⓘ |
| relatedCase |
Hammer v. Dagenhart (1918)
ⓘ
linked to:
Hammer v. Dagenhart
|
| relatedTo |
New Deal–era expansion of federal regulatory power
ⓘ
federal child labor regulation ⓘ |
| responseTo | Supreme Court invalidation of direct federal child labor regulation ⓘ |
| signedBy | Woodrow Wilson ⓘ |
| subjectMatter | employment of children in mines, quarries, mills, canneries, factories, workshops, and manufacturing establishments ⓘ |
| targetedPractice | employment of children below specified ages in certain industries ⓘ |
| timePeriod | 20th century ⓘ |
| unconstitutionalityReason | viewed as a penalty invading powers reserved to the states ⓘ |
| yearEnacted | 1919 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Child Labor Tax Law of 1919 Description of subject: The Child Labor Tax Law of 1919 was a U.S. federal statute that sought to curb child labor indirectly by imposing an excise tax on companies employing underage workers, following the Supreme Court’s invalidation of earlier direct regulations.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Child Labor Tax Law of 1919