Commonwealth, Department of Revenue v. Majestic Collieries Co.

In my view the majority opinion treats the “contract miners” here as if they were employees. However they are described, the fact remains that they are coal opera*879tors, operating a coal mine and performing all the incidences of employing labor and paying customary expenses incurred in the operation of the mine, including paying the cost of transporting coal to the rail processing plant.

It appears to me that the majority here is enchanted with the fact that Majestic and Sovereign have the coal under lease with the sole right to mine and apparently have laid off tracts to the operators and…