INwnunAn10NA1.IIARvEsTER CHMHPANY ‘
(m¤¤m·¤¤.u·mn)
H*`HA|U'YUN" UlH*21·JH|N¤i" "MuUUR!•|I(!l(" "bIll,\\‘Al:1L|¤1£'• "1·LANu··
<1FI‘lUI·1Ul·` llAR\'l·ZS'1`|·;ns AND UTHICH LINEN 01* IHAOLIINEIIY
Divxsum 1\IA:~:Aun·:u
HFU. h\Zl';\H'l‘)lliN'l‘ |lA3vE5;T]gH j;;;H_|);N;;
FIBER Dl·ZI’.\Il’l‘Y\lI*1`N'l‘   ‘()· V l `
VZTSZQL;.I'2iili1§iE'iLTI;L G   ar Ch *1 · 1 91 9 ·
"r. F. U. Dunbar, V/////
B enham , ily .
Hr. B. T. Batchelder,
Nashwauk, finn.
Dear Siri-
Our attention is called to Title Xll Section l2CO
Revenue Act just passed an~ signed by the President, which
has a provision rewarding the ewploy ent of children under
the ase of 16 years as follows:
"Tbat every person operating fa) any ;irc or
Quarry sittatlon in the Urited States in which children
under the are of sixteen years have been employed or
lcrnitted to work during any portion of the taxable
year; or (b) any till, cannery, workshop, factory, or
manufacturing establishment situated in the Znited
states in.which cbiliren under the age of tourteen years
nate been employed or reroitted to work, or children
between tbc ases of fourteen and sixteen have been
employed or permitted to work more tnan eight hours in
any day or mor, than six days in any week, or after
the hour of seven o'clock post meridian, or before the
hour of six o‘clock ante wcridian, during any portion ·
of the taxable year, shall pag for each taxable year,
‘ in addition to all other taxes imposed by law, an excise
tax equivalent to lo per centum ot the entire net
profits received or accrued tor such year from the sale
or disposition ot the product of such mine, quarry,
mill, canuery, workshop, Factorg, or manufacturing
establishment."
"Tbere seems to be no distinction in reward to the
nature of the employment whether as office—boy or at some
productive work about tbe factory, and Further as the burden
is largely upon the employer to use all reasonable
precaution to ascertain the age of such minor, it therefore
bebooves the employer to be very careful in the employment
of any person that they are not under the age of fourteen
years, or if between the ages of fourteen and sixteen they
are not employed beyond the limits provided in the Act.
If they do, no matter whether they employ one or more
children, or in whatever capacity they emyloy them, they
s may be liable for lO percent tax."