Texas Co. v. Bryant, Com'r.

Mr. Special Justice AlaN' M. Prewitt

delivered the opinion of the Court.

The Texas Company filed its bill in the chancery court of Davidson County for the purpose of obtaining’ a declaratory judgment as to its liability under the Tennessee Unemployment Compensation Law to pay contributions (1) npon the commissions earned by the twenty-four consignees distributing Texaco products on a wholesale basis under written contract, and (2) upon wages paid by such consignees to respective employees.

In the bill complainant insists that neither the consignees nor the employees of consignees are employees…