American Sumatra Tobacco Corp. v. Tone

The plaintiff is a grower and packer of Connecticut valley shade tobacco known as type 61a. On May 9, 1939, the defendant made an assessment upon the plaintiff for the payment of contributions in respect to the wages paid by it to the persons employed by it in the warehouses where the tobacco was packed. The plaintiff appealed. The act under which demand was made (General Statutes, 1939 Supplement, § 1334e) exempts agricultural labor from the operation of the act. The precise question raised by this appeal is whether the wages in question were paid to employees engaged in processing and…