In re Guido

—Cooke, J.

Appeal by the alleged employer from a decision of the Unemployment Insurance Appeal Board holding that appellant’s ticket sellers were employees and not independent contractors for the period from January 1, 1963 through December 31, 1965 and assessing appellant for addi*1063tional contributions for that period. Appellant, engaged in conducting tours of the Niagara Falls area, maintained stands at nine owned or rented locations, all being operated by ticket sellers engaged by him to procure customers. Appellant provided an advertising sign, insurance, telephone and electric service. He…