- This case had been a landmark decision regarding the issues of the taxing of child labor.
- The case arose when, after the advent of the Child Labor Tax Law, Drexel was fined $6,313 in taxes for the employment of children under the age of fourteen. The case had been attempting to conclude on whether or not the tax had been constitutional (relating heavily to child labor in general -- an issue that this case would pave the way for in later years).
- The case had been brought to the Supreme Court and it had been ruled that the tax had, in fact, been unconstitutional because it had been a guise for a criminal penalty (one issued for the employment of children under the age specified within the act). It helped to lessen Congress' confidence in their ulterior motives within some of their bills.