Word: guffey
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...taxes, imposed for purposes of regulation rather than for the purpose of raising money, are constitutional or unconstitutional depending on whether Congress, through its other powers, is entitled to undertake such particular regulation. By inference the penalty taxes of the Bankhead Cotton Control Act, Kerr-Smith Tobacco Act, the Guffey Coal Act, cannot be upheld as constitutional taxes, can only be upheld if the aims of those acts are within the proper powers of Congress...
Even if the A. A. A. had not been unconstitutional, it would have remained one of the worst acts passed in the History of the United States, ranking only with such recognized monstrosities as the Wagner Labor Hill, the Guffey Coal Act, and the N. R. A. The idea that a President should have the power to bribe districts of non-sympathetic voters with direct cash payments is unbelievable. But to have the effrontery to make these payments for nothing,--nay, for less than nothing, for refraining from doing something productive and constructive for the country--, transports...
Imponderables. Over & above the legislative mischances which may rise from the President's program and the disruptions within Congress, are two great unknowns. One is the actions of the Supreme Court. With decisions on AAA and the Bankhead Cotton Control Act close at hand, with decisions on the Guffey Coal Act. the Public Utility Act, the Labor Disputes Act in the offing, the possibility of one or more New Deal upsets means that at any time Congress may turn to tackle new legislative problems...
...perhaps propose the repeal of all Roosevelt's measures, although the A.A.A., the Guffey Act, the Wagner Labor Bill, the Social Security Act, and the Neutrality Law might go with great good effect. But let us, above all, repeal unreliability and treachery and flibbety-gibbety in government; let us, next fall, repeal the Roosevelt Presidency. In the midst of our great Three Hundredth Anniversary Celebration let the presence of this man serve as a useful antidote to the natural overemphasis of Harvard's successes...
...page opinion, the New Deal judge told 19 protesting coal companies that it was perfectly legal for Congress to pass the Guffey Act imposing a penalty tax of 13½% on the value of their output unless they would submit to government regulation of wages and coal prices by the equivalent of what NRA called a Code Authority. In doing so he propounded a doctrine which differed not only from that of his predecessor but from that of the Supreme Court in the Schechter (NRA) case: Judge Hamilton: "The bituminous coal industry as now conducted affects interstate commerce and, this...