State ex rel. Employment Security Commission v. Tinnin

Tbe statute under wbicb tbe plaintiff seeks to collect certain contributions from tbe defendant, wbicb it contends are due under tbe so-called contractor’s clause, formerly known as G.S. 96-8 (f) (8), now repealed, reads as follows: “ 'Employer’ means (8) Any employing unit, wbicb contracts with or has under it any contractor or subcontractor for any employment which is part of its usual trade, occupation, profession, or business, and each such contractor or subcontractor irrespective of tbe place of performance of contract; provided, tbe employing unit would be an employer by reason of any…