Steward Machine Company Records, 1953
Collection Number: 5350
Kheel Center for Labor-Management Documentation & Archives
Cornell University Library
DESCRIPTIVE SUMMARY
Title:
Steward Machine Company Records, 1953
Repository:
Kheel Center for Labor-Management Documentation & Archives
Collection Number:
5350
Abstract:
Charles C. Steward Machine Company, Petitioner v, Harwell G. Davis, Individually and
as Collector of Internal Revenue. (1936)
Creator:
Steward Machine Company
Quanitities:
0.5 cubic feet
Language:
Collection material in English
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.
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.
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INFORMATION FOR USERS
Steward Machine Company Records #5350. Kheel Center for Labor-Management Documentation
and Archives, Cornell University Library.
Names:
Davis, Harwell G.
Steward (Charles G.) Machine Co.
Subjects:
Unemployment insurance -- Law and legislation -- United States.
Social security -- Law and legislation -- United States.
Internal revenue -- United States.
CONTAINER LIST
|
Container
|
Description
|
Date
|
|
| Box 1 | Folder 1 |
Brief for Petitioner
|
1953 |
| Box 1 | Folder 2 |
Appendix A to Brief for Petitioner
|
1953 |
| Box 1 | Folder 3 |
Brief for Respondent
|
1953 |
| Box 1 | Folder 4 |
Appendix to the Brief for the Respondent.
|
1953 |