In re Arundel Corp.

This is an appeal by an employer from a decision of the Unemployment Insurance Appeal Board which affirmed the decision of a referee, and sustained an assessment against the employer for contributions upon the wages of persons employed on nonself-propelled dredges for the years 1936, 1937 and 1938.

The question involved turns upon the interpretation of subdivision 7 of section 570 of the Labor Law, which provides in part: “ No contributions shall be payable by an employer on the basis of wages paid prior to January first, nineteen hundred forty-two, to any officers or members of crews of…