Steward Machine Company vs. Davis. Records,
1936

Collection Number: 5350

Kheel Center for Labor-Management Documentation and Archives
Cornell University Library

Contact Information:
Kheel Center for Labor-Management Documentation and Archives
Martin P. Catherwood Library
227 Ives Hall
Cornell University
Ithaca, NY 14853
(607) 255-3183
kheel_center@cornell.edu
http://www.ilr.cornell.edu/library/kheel
Compiled by:
Kheel Center staff
EAD encoding:
Casey S. Westerman, 2005

© 2005 Kheel Center for Labor-Management Documentation and Archives, Cornell University Library

DESCRIPTIVE SUMMARY

Title:
Steward Machine Company vs. Davis. Records, 1936.
Collection Number:
5350
Creator:
Steward (Charles G.) Machine Co.
Quantity:
.5 linear ft.
Forms of Material:
Briefs.
Repository:
Kheel Center for Labor-Management Documentation and Archives, Martin P. Catherwood Library, Cornell University.
Abstract:
Charles C. Steward Machine Company, Petitioner v, Harwell G. Davis, Individually and as Collector of Internal Revenue. (1936)
Language:
Collection material in English

COLLECTION DESCRIPTION

Charles C. Steward Machine Company, Petitioner v, Harwell G. Davis, Individually and as Collector of Internal Revenue. (1936)
This case before the U.S. Supreme Court dealt with the constitutionality of the unemployment compensation sections of the Social Security Act. The chief points at issue were:
1. Whether federal taxes could be levied on employment and wages and whether the exceptions granted did not make the law class legislation in that it applied to some groups but not to others.
2. Whether the federal government, by the use of its taxing powers, had coerced the states into dealing with unemployment compensation which should be the exclusive concern of the states.
3. Whether the federal government was seeking revenue for the treasury or providing a program for dealing with unemployment.
4. Whether the standards to which the state laws were required to conform in order that the 90 percent offset be granted constituted an Invasion of the rights of the states.
The opinion held that the law was constitutional.
SUBJECTS

Names:
Davis, Harwell G.
Steward (Charles G.) Machine Co.

Subjects:
Insurance, Unemployment -- Law and legislation -- United States.
Social security -- Law and legislation -- United States.
Internal revenue -- United States.

Form and Genre Terms:
Records

INFORMATION FOR USERS

Access Restrictions:
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Restrictions on Use:
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Cite As:
Steward Machine Company vs. Davis. Records, 1936. 5350. Kheel Center for Labor-Management Documentation and Archives, Martin P. Catherwood Library, Cornell University.
COLLECTION ARRANGEMENT

Materials are arranged by document type.
CONTAINER LIST

Description
Container
Inventory.
1. Brief for Petitioner
2. Appendix A to Brief for Petitioner
3. Brief for Respondent
4. Appendex to the Brief for the Respondent.