rior to the removal
of such product therefrom children under the age of 14 years have been
employed or permitted to work more than 8 hours in any day, or more than
6 days in any week * * *," _held_ not within the commerce power of
Congress.

Hammer _v._ Dagenhart, 247 U.S. 251 (June 3, 1918).

45. Act of September 8, 1916 (39 Stat. 757, sec. 2(a) in part).

Provision of the income-tax law of 1916, that a "stock dividend shall be
considered income, to the amount of its cash value," _held_ invalid (in
spite of the Sixteenth Amendment) as an attempt to tax something not
actually income, without regard to apportionment under article I,
section 2, clause 3.

Eisner _v._ Macomber, 252 U.S. 189 (March 8, 1920).

46. Act of October 3, 1917 (40 Stat. 302, secs. 4, 303, secs. 201 and
333, sec. 1206 (amending 39 Stat. 765, sec. 10)); and

Act of February 24, 1919 (40 Stat. 1075, secs. 230 and 1088, sec. 301).

Income and excess-profits taxes on income of "every corporation," as
applied to income of an oil corporation from leases of land granted by
the United States to a State, for the support of common schools, etc.,
_held_ an interference with State governmental functions. (_See_ Tenth
Amendment.)

Burnet _v._ Coronado Oil & Gas Co., 285 U.S. 393 (April 11,
1932).

47. Same (40 Stat. 316, sec. 600 (f)).

The tax "upon all tennis rackets, golf clubs, baseball bats * * * balls
of all kinds, including baseballs * * * sold by the manufacturer,
producer, or importer * * *" as applied to articles sold by a
manufacturer to a commission merchant for exportation, _held_ a tax on
exports within the prohibition of article I, section 9.

Spalding & Bros. _v._ Edwards, 262 U.S. 66 (April 23, 1923).

48. Act of October 6, 1917 (40 Stat. 395, ch. 97, in part).

The amendment of sections 24 and 256 of the Judicial Code (which
prescribe the jurisdiction of district courts) "saving * * * to
claimants the rights and remedies under the workmen's compensation law
of any State," _held_ an attempt to transfer legislative power to the
States--the Constitution, by article III, section 2, and article I,
section 8, having adopted rules of general maritime law.

Knickerbocker Ice Co. _v._ Stewart, 253 U.S. 149 (May 17,
1920).

49. Act of September 19, 1918 (40 Stat. 960, ch. 174).

Specifically, that part of the Minimum Wage Law of the District of
Columbia which authorized the Wage Board "to ascertain a