age of
14 years have been employed or permitted to work * * * shall pay * * *
in addition to all other taxes imposed by law, an excise tax equivalent
to 10 percent of the entire net profits received * * * for such year
from the sale * * * of the product of such * * * factory * * *," _held_
beyond the taxing power under article I, section 8, clause 1, and an
infringement of State authority.

Bailey _v._ Drexel Furniture Co. (Child Labor Tax Case), 259
U.S. 20 (May 15, 1922).

53. Act of October 22, 1919 (41 Stat. 298, sec. 2), amending act of
August 10, 1917 (40 Stat. 277, sec. 4).

Section 4 of the Lever Act, providing in part "that it is hereby made
unlawful for any person willfully * * * to make any unjust or
unreasonable rate or charge in handling or dealing in or with any
necessaries * * *" and fixing a penalty, _held_ invalid to support an
indictment for charging an unreasonable price on sale--as not setting up
an ascertainable standard of guilt within the requirement of the Sixth
Amendment.

United States _v._ Cohen Grocery Co., 255 U.S. 81 (February
28, 1921).

54. Same.

That provision of section 4 making it unlawful "to conspire, combine,
agree, or arrange with any other person to * * * exact excessive prices
for any necessaries" and fixing a penalty, _held_ invalid to support an
indictment, on the reasoning of the Cohen case.

Weeds, Inc., _v._ United States, 255 U.S. 109 (February 28,
1921)

55. Act of August 24, 1921 (42 Stat. 187, ch. 86, Future Trading Act).

(_a_) Section 4 (and interwoven regulations) providing a "tax of 20
cents a bushel on every bushel involved therein, upon each contract of
sale of grain for future delivery, except * * * where such contracts are
made by or through a member of a board of trade which has been
designated by the Secretary of Agriculture as a 'contract market' * * *,"
_held_ not within the taxing power under article I, section 8.

Hill _v._ Wallace, 259 U.S. 44 (May 15, 1922).

(_b_) Section 3, providing "That in addition to the taxes now imposed by
law there is hereby levied a tax amounting to 20 cents per bushel on
each bushel involved therein, whether the actual commodity is intended
to be delivered or only nominally referred to, upon each * * * option
for a contract either of purchase or sale of grain * * *", _held_
invalid on the same reasoning.

Trusler _v._ Crooks, 269 U.S. 475 (Jan. 11, 1926).

56. Act of N