State ex rel. Employment Security Commission v. Kermon

The plaintiff is seeking to collect certain contributions from the defendant company which it contends are duo under the so-called contractor’s clause, formerly known as G-.S. 96-8 (f) (8), now repealed and which reads as follows: “‘Employer’ means (8) Any employing unit, which contracts with or has under it any contractor or subcontractor for any employment which is part of its usual trade, occupation, profession, or business, and each such contractor or subcontractor irrespective of the place of performance of contract; provided, the employing unit would be an employer by reason of any…