R. W. Cooke-Taylor, the author of The Factory System was also an Inspector of Factories. In his book he explained the 1867 Factory Act.

The Second Children's Employment Commission unanimously recommended the extension of the system of factory inspection to a number of occupations previously regarded as quite outside its sphere, and its modified application in others, hereafter to be dealt with; which seemed practically to exhaust the whole field of material labour.

The Factory Extension Act, 1867 provision was made to restrict the hours during which children, young persons and women are permitted to labour in any manufacturing process conducted in an establishment where fifty or more persons are employed.