Anglim v. Empire Star Mines Co.

HEALY, Circuit Judge.

The Collector appeals from an adverse judgment in a suit for refund of taxes exacted under Titles VIII and IX of the Social Security Act, Act of August 14, 1935, Chapter 531, 49 Stat. 620, 42 U.S.C.A. § 1004 et seq. The question for determination is whether or not miners operating under a certain type of lease are employees within the intendment of the Act.

By the statute an excise tax is imposed on every employer, with respect to having individuals in his employ, equal to a percentage of the wages paid by him with respect to “employment” as that term is defined in the…