Crossett Lumber Company v. McCain, Comm. of Labor

Appellant is a large processor of timber products. It owns about one-half million acres of timber lands covering a territory in southeast Arkansas and northeast Louisiana 30 miles wide by 80 miles long. It owns and operates a large lumber manufacturing plant, a paper mill or pulp plant and a chemical plant all in Crossett, Arkansas. It has about 1,650 employees on its payrolls in its mills and plants, on all of which employees it has paid the Social Security tax. Prior to 1934 appellant did its own logging by its own employees. Prom about 1902 to 1934 appellant did its logging by cutting all…