[Footnote 1: Revenue Act of 1918, Title XII.]

There was no pretense that this act was enacted for the purpose of
raising revenue. The revenue feature was merely legislative camouflage.
To quote the words of Justice Holmes in a recent case,[1] "Congress gave
it the appearance of a taxing measure in order to give it a coating of
constitutionality."

[Footnote 1: _United States v. Jin Fuey Moy_, 241 U.S., 394.]

The debate in the Senate was highly illuminating.[1] Its sponsors
admitted that the measure was not expected or intended to produce
revenue but was designed to regulate child labor and nullify the
decision of the Supreme Court. Senators learned in the law conceded that
if this purpose and effect were declared on the face of the act, or were
necessarily inferable from its provisions, it must inevitably be
declared unconstitutional. Reliance was placed, however, on the facts
that the act was entitled "A bill to raise revenue," and that its
provisions did not necessarily, on their face, belie this label. It was
argued that the Supreme Court would be bound, under its own previous
rulings, to treat the act as if it were what it purported on its face to
be--a revenue measure--and to ignore common knowledge and senatorial
admissions to the contrary. The measure passed the Senate by a
substantial majority and was enacted as part of the revenue bill then
under consideration, from which it has been carried forward into the
present revenue law.

[Footnote 1: See "Congressional Record" of December 18, 1918.]