the oorreotu*aa of our hcM.ding that the iadftldoal

portorming 

### sirniooa fn the leoaad deprrtmoata MAoh

are the aubjeot or the ‘foa80’ agroeaertf a8taohad are in the, omployaent oft tho Soaaar deportmoat atoP..'

Th0 6efiBstsQR Of Omg2OFBOBf 66 fCUBd in Am010 5221% rJeotion &7(g), VornQ4a’a AaaOt6tOdcivil etatut6a, roada:

sor wauoa or under am ~oonbraot ol’ bin. writton

#e th%Bk 1% de0 OX%iBm tQ, QRQtr 6 p&iiOB Of Artlolr 522lb,~Seotlon X7(0’ : ‘g, r)

**. .**  **. .**  Xaoh **inditl4urIl** 8EplQJOd **to Qirfana**  **or** Oo~aaaiat **USA pasrfor?Ptng**  ***be uor&**  **dt any**  agonlr ar aie~loyoe~~of 

### aa OmQloySng; **nnit** ahall **bo** deemed to be oaployod br such Oi8QlOyiB$ onit ?or ell **the** parpoaeo oC this Bet, nhothor auo& lodiridoal woo hSro4 or mid 4irootly by l uoh eviployling unit or tiy au& .egmt or oaploywe, pmwidocl the em~loylsq unit **tad** l

otaaZ or oclnatructite kw~~lodge of the Work.-, .,: ’ Tha orhiblta attached tb thia ,mquy%t reilrot omtraata ontored into betmen the X drpartmen%~abOr@, 11 with 

### an indi~ibuel, pertnsrahlp aad corpcmtioa ror t the oi leased. bcpartpaclnta within the lasaor 8t0re.

**The** aontrlrots **subdtte8 are**  olzcilar end ptarpcrt to oreHis a oontrsot reletionahip betwean the oontraoting partioa, spscifioally Blaerawi~g * joint vetituxs or enterprise or a letticg of rpaoe within the B.s)srtmnt stow.

i -.~’

-1 I ISonoreblo Cla& A. Willirma, Pago )

20 err not oQBOD~6~ wltb the pusp~aa or 

### rea8O of 8he leawr **In sublotting**  er 

### in loae%ng tarloua 4iepartwnt8 wlthin lta store. But, wi 

### or0 oat104 tipen to 

### aeoulo, nh8thar the fndividuala en(rsed In mploymmtt to .tho rarlwa laue4 dapar$- 

### menta

### am parfoznlng, wrviooa freeiron eantrol or binotion or the loanor @artaanO **atore.**

tar th8 pmpoae 

### 0r thin oplalon %t la woeaarry that oartaln 

### %aota,wmoa to 

### the oontraota **aubaittod,** be roTmviBd in **dOtOl ’** **RbiiBg** tam **OOBtWl** or right **or** OQntrQl, hod 

### or uorolaed ,by

the lunar over thr lndir%dnalr ongag@ tn the 

### luwd 4epar8nunta. In the o ontraot

l ubaltto4

ktmon tho X depaMnt l

tojo **and** Lillian Famll, n **noto** the follodn$ atlpulatlcna portinont to the UDmiBrtiCB or the ro15tiOBDhiD~ there OXiDtin~. PC~X%Y Qr 8hO mFDt PU8, ShO 

### 1oaa0r,

roao~oa the right to: 

### rfx an4 

### otioroa all ruler and rsgulatlon8 of 8hr opuafion~of the **atcm** on4 tha laaaad departwnt; TV’

oontrol the. l

p9mmnaa and the merohmdiae **ocntain~b** in thr 

### lwaad **departmsnt; tho**  right ,to wambo **an&** approve the **admrt~alng** ot the loaaoe; to ?ir the minlmtm
amunt Of adtortlain~ 80~0 ~by the. lerwe Wring aaoh 

### part to twttlfi NW ComplalnOa or 

### diagutoo **arlalng** with the OIUI tomera ot aaid,’ **~eaa~** ffeportmantan& to n&k0 tiaaoimble adjustment d&h aaoh ou~tcaar~ fiQ nquln the loaaee tQ noeire baok any ?norohaadlao-aoid by eald leaaao **that** ia **roturna~** by the oaatomar~ to oontzol the per8onnol of the louaH) bj **oaua** ing diaml~aal ot aw,poraen or parsona who **are** objaotlonable to the bmwrc : ‘/,,



### 2&ii& oíi ki0 am* t0 l 

### api0y wri0;Oe prr~ano1 andpropar2y **aonduot** 

### aad oaray

an tho **buolmaa** and to engags an6 oon%rol lta 

### l nxpla~ea and a&ante aub$oot to the rule6 fin8 nfplstlona oi tJm &rawr; act ‘to wll or **allaw** to bo aold in **ita** 

### departrsrnt anj morohant3iaa other. than th& agreed upon in thrir **oontraota~** 

### not to 08rzy any morohaaalee tha charaotor oi *blob 

### la not aatlataotor~ to the leaaor; no8 to elrgaw In 

### any additional buaiueaa~ other than that enmged in at the tlam of the 

### aigplmg of the lww oontraot ulthaut the pomlaalon of the leaaor~ to kwp the a~purenoe ot lta atook and departiaent ~atiaraotorJr 

### to tho 

### laaaor;not to sell anr nerohrndlw on orsdit except to **auah pareone**  

### an4 in suah 

### amountsaa **tb** lraaor ahall rlret appxwa **aooor4t.q** to the mathode of appmral, ta rogue in that shorn; all aoaounts aooruing on aooount of Dales on oradlt shall **be** deearad to bsoorm snd be **tho** .aroounta ot tho loilaora not to gernit any psrt o? tho apaor~leaaa& ~to rsmaia vaount or unoaoupfad,rloaorebl4 mwa4 A, Wllllw, Pa* &

or 

### intertam iB 4!ly I(lBnSr ~h40000VW with tha ingr.08 ax’ egress oi the eaployeoa of theloaaor~ aot to interien throu@ the 

### oialea .or o&Wtln@ with thb 

### lnp*aa or egreaa or tha employou o? the .laaaor 0~ to.gwmlt auy dlaeowtaay to be ahown than& thatla apito c# Oha **binding obliga6lonm**  of t&r oontnotqv5 

### tha S~gaea for 

### II per104 

### of firs **years,** the lamor mar t6amiJmta fir **a&aenoat** upoa tea 6ayra **notin** for bmaoh of a4 oi the w OtipulOfdons ~o*ldod in th0 

### 00n~aOt*~ ~ 

### 55

Th4 photoatstio

oopy of

### ths l

gmm ant

eatand

lnto botwaan X~dr partmmt ltora aad 

### *not&r leaa dloeloaoa oartaih at&m nat*iotioaa plae8d upon tk La8me. Aaollg those **reatrlotiou8** 

### we find tha lonorm muot maintain

enall operatein 0 ~8nn0raatiareotory to ia~00r 0 **rirot-01800** 

### high-ttrfiaedepartment far tha aala or osrtatn 

### rwMaudlae~ laano a&me8 that it0 burlnaao rrbdll 

### f0 all OUtWard 8p~alWM~6, tXt@Dt em 

### to **the areditoro**  csf the departraant, Ee ooabtiatod l

### a a dopertmant ot **and** undqr the trade 55~~ o? the leamar, it bei5g uederatoad and 4grnb that. 

### this eondlMoa **la** ona of **tb** prinolpla 00501d0mCbu0 or this oontrsot: oaeil C.O.D. or layaWOy Oale i0 t0 b0 Ilppmed bJ th0 4l-OditS deDOl'tseUt Or th0 

### lessorla the aam BMUAILW an aredit aalea~ all 

### matter8 of dispute ariafng between the lessee 454 soy of it* 04mtowr8 and with rmpao0 to olebo of aey kind mado by losaeo*a ew**tomera,** leaaer ahall k the judge and ita 6ealaion &all k fin01 and bin4ilrrJ UpOO ];08000; th0 UiV0a Or~tba pmtiO0 t0 the agresaant aball k entltlad to raoel~a **d~ao~ta** aabo upon tha **pnrdla@clr** in any af the **doputapants** but 

### #O WiVOa of orr$oera of lessor shall M antitled to &crc\urt in 

### *0- oordanoe rlth 1~1880r~8 Jbaotiob, 

### the 20$ dlnoowt ligitotion notwltbrtandieg, that ouch aslea to wire8 ot olfiwra of lea110rshall ti rant rrae; loaae* PUIJT employ a cmmpr for It0 bua$.nncaa

at ita.expmae but the 9erOon 6nployed 

### aa muoh DIOli@&O~

S&O& b@fOm hi8 @kQi~O~Dt, b@ iir6t aW2W.d by ths **lasoor.** Lasses r&11 also employ at its exponm all alter6tiOn help iOr it6 d~&NU'tB%kIb. al OWh pW6OW EhOll before ept~loyment ba 

### appr~*sb by &bOOOX’, lea8eo shall not oontinue in it0 employmnt any pOra0n lnoluding it0 **m0U*&aT** who ie objeottonable to **Zaauorr** any auah rRpl0pe,or **aunagsr** who ahell **at** any tint8 beoae, objootioaable to leeoor k Qiaobargad.Advartlng to ths ~0rdiq of tha OtOtUta defining eaployamnt end ooasidorlng thr reetrfotiono gleoe& in tho coatraatbetween the lsaaor and lessee, it appeamJ obviotla to ua that the lessor retninsb ths right to oontrsrsl OF direat the porioraOrm0O of th8 Oor~l000 rondared by tha perOOUB engaged 

### in the departments of the lessees. The atetuto

.:

. / /.

fhao~ebleOlauda!A.W.U8m*, Pa&a 5

rsqulraa 

### tfmtauo~,.lndlvl4ual. aha ba fraa ?rca oontroZ 

### or dlraotlon 

### over

tha'paHorman# cg 

### t&Lb! morvlaea,

to be axoludad from tha dofin%tioa of th& term "am loymant". Thara are nray oaaba ia thla atetw holding that, ehe right to OOJW trol rather than the l 

### xarola~than& detomln~a 

### whetbar one 

### la an anployao 

### or an 

### ir06penbont ocmtraotor.

T. 

### & N. 0. !bilvay 

### Co.w. Rittlmen, 

### Q 8. 8. (2a)745. 2) Tes. Jur. **pg.** 546, **4 Tax.**  **Law 88vlew~N?7.** 



### The iaota 

### mlq&lmi do not dlnalona

### that the b8ra ax~rolard



### a rtriat~oostrol

@VW tho parrorrmnoes ot the lorvIces or the lnditieunla &XI the laaauU i3epartx5ents,~ ‘but 

### ardor tha 

### oontraota

attach6 

### Ce~youF

request alearly tho 

### rl& oi controlwas ret&ml by tha lausor., To oeaaot riauellao a 8 mom rigid ouperrlslon en4 conarol ovex ertployoes t&en the 

### ri@ktto oauaa term%aotioa ot their aonbma if nob 

### satlrtaatarp to.thu 

### luaaor. ii Tho 

### sale8mode **by** 

### the lnai+lduala ln tha laaasd department on 

### oredlt or by ohaok **mst ?+a** **~prwab** by the 18s~~~~ they faax not be diaaourtaoua to the 3ssaor 

### or any of ita otb? pdwntnelt tbo a~p811r62144~ 

### the amtmgemnt, the qualLtr an4 

### the 

### display ot mrohandlao by thwe indlvt, duals muat maet with the appro?al of the loasar.

nrtiola 522kb; Zaotion V(e) 

### qaatod SBpa& profldeo that 

### an indlvLdsal rniling

### wwain tbo4utfnltlon 

### Of %uploynwLt",

alro waked 

### haz?in18 dee!#dhlrsd by **%a** en

### ployi~gunit 

### lr ooatrello4 b it 

### rdrotber~

the? wore 

### hitndoc ‘paiddireotis

by soohe lo ployee providing tha amp oWi4 uait:had aotual ox oonotrue- 

### "f~ y&q unit or br rush amnt or N

tivu fmowlsdae 

### of tha nork. Olenrlp the luesor had kaowle@ ot t&u work doxm $81 the 

### leaarb

deyartxmnta6 tboy 

### appzomd, the jmrsonnel.oi

those

### dapsrtsanta.
W@ :dd nat think 

### it moieaary to 

### argue

at length the 

### termsotithe owtrakt:a aubgitto4. %er in our opinion, tho rastriotlosa. L~goaad IXon olasrly refuto.tha .orrp&aa **s** the paraonaal of t!n l@mOu8 05 **tbbet th;hef**  **afo fme**  **$2~ cm**  tool or diraotlan;or the laaao&

HEW himi found a 

### meat reeont ruling of tha Romaa of Intarnal ffavei~w upon 6 afuller aituatton, ra@otiad ia tha Fnemploywnt Cempaoaatlon 

### interpretation aremlos,

-Federal c%rlos auppltmant~or Xaroh 15, X941, aa 5Oblr.P.T.409. This 

### iact aituatl&sdlaOlosrdthat the J&Comxm~ opsratcld II 

### 1eaOOd : depertrmntia the ri Deprrtxent Rtoro snga;sging et all tlmaa~at S lseat ten **persons ’** **in** ita departsent. 

### Cenclmllg the 

### u COmpWW hired fta o~ltl aalas people snd 

### ~~~~agerlical help and goid their ,‘*,,

### -.A ,

Honoreble Clauda A. Yllllllu, P8g, B



### romuneratlan.

Their oohmob 

### also rrqulred that the craaployo.8 of the % COQlpllBy

Wfit OOJliOnlto the tile8 8Bd l%@&btiiXM Of the 14

### Departwnt 3em.

2% fBtOrM1 !btenPe Ikpertiwnt than ruled ttmt the WDspartment Store uas the llllployw beoause it wB8 rpprmn8 

### from the foot8 

### and the portlosnt mgutotlons 

### that the 9rimarf ri&t 

### of dimOt$OB ItBdOOBtl'Ol0-r 

### the p*riOmBOe Ot the aenioea by the as~plo,ya#r in the leraed departwontwas retsimdand

l xe rair~d

by 

### t& A DOpmrtm@nt 880n. lo l nr oi~- 

### ing auohoontrof,

### the # Deputwmt 88Om 

### mfi mot l etiBg 

### (I*

II sgmat of the Y Company bat mr rating on ita khrlf (~a grinoipal

. 

### Aooor6ln~y, thew ~partmont mom was th8 l 

### ll$lo~r and me lia ale

$0~ tha l ooiel r+ourityend amplo~t terma 

### based upon t&e wage8 of the ~omons variotPsixg 88nio48 in the lsessd dsprrtasntat tbo F4Dapar8went Storm.

lws mltng oosartird upon the raot 

### that thr saplofle wes subjeot totho wUl udt oOntm1 oi the H ~98rtment 80019, not only as to u&t should ba done but how it atiould be Bono, but that it wsi3 not nuocrmary the8 t&o eno9Zopar aotuttllg dlMot the 

### p8rfOXTfl~OO

Of the 

### a*TViOeOi i8 i8 WlftiOii?Bt if ths ri&ht 

### to oontaol

them 1s retained.
The raots In th* above wntlonrd 8ituatlon are abllar and 

### the ruling is 

### dlmotly In point In the 

### Pitterbeiuve ue in thu opbion.

to are not paedag upon the rslstionilh%p of Bha VWties ondsr ~oOnsidW8tiOB 6XOeBt 

### 68 to llrb%llt~ Under'the darinitlon or enrploynsat ia ths Taxmk Vnq19loymaat Gowwwtioza ti0t. 

### *es,

th+0m, rdriiejOa thatthe 9waonr engaSsd in the pertornenoo of renio,a in Obe leaned departxmita or the lessor department store LT~J 9erforning senloo8 under the dlrrotion'and control of tha fasrror store regardlass of the legal ohamoter of the 1Nmea. In our opinion there fa the sama Uability for taxes on the Wages Of the 9WWOMW@@d by 

### the oorporation es for thO8a 0i a 9aHmWShlp or en 

### fadlvldual. Toura very truly \T?.T;,$-G,+p

### i:li~yy.:;:7-3y

:-1 ~

-‘-.@A:; 02 ma9

~xEim9