In re the Claim of Henry

In deciding whether unemployment payroll taxes are to be paid by appellant, we are to determine whether its activities are scientific. The certificate *5of incorporation indicates, as do the acts of appellant, that its purpose is to accumulate and systematize information and knowledge concerning dogs and their breeding. In so doing, it formulates rules concerning shows and contests and publishes a magazine. The certificate permits an interpretation that the rules which regulate the conduct of persons who engage in exhibiting, registering, selling and breeding dogs, and the holding of shows and…