The White Court had, in 1918, struck down an attempt by Congress to regulate child labor in "Hammer v. Dagenhart". Congress thereafter attempted to end child labor by imposing a tax on certain corporations making use of it. That law was overturned by the Supreme Court in 1922 in "Bailey v. Drexel Furniture Co.", with Taft writing the court's opinion for an 8–1 majority. He held that the tax was not intended to raise revenue, but rather was an attempt to regulate matters reserved to the states under the Tenth Amendment, and that allowing such taxation would eliminate the power of the states. One case in which Taft and his court upheld federal regulation was "Stafford v. Wallace". Taft ruled for a 7–1 majority that the processing of animals in stockyards was so closely tied to interstate commerce as to bring it within the ambit of Congress's power to regulate.