The Daily Alaska empire., 1937-01-05
Old Age Pension aud Employment Compen- sation Under tue National Security Act

benefits are paid on the same prin- cipal as insurance is paid to any one who pays the premium on the policy; neither citizenship, color. race nor financial ability has any thing to do with it.
 The first benefits will be paid January 1, l942, but the payment of taxes for the fund commences Janua-y l, 1937.
 As stated. the amount of the benefits to be paid depends on the amount Of wages earned be- tween January 1, 1887, and the day on which the beneficiary becomes 65 years old, but in no case be- fore January l, 1942. To those who become 65 before January l, l942, a lump sum payment is made as we shall see later.
 The word wages includes not only the cash value of all com pensation paid to an employee but covers also the value of board ana lodging, if any is furnished him. and the cash value of all other remuneration received by him for work, labor or services performed for an employer, up to S3,oOOoc during any calendar year.
 The term employer" means any service performed by any employee for his employer, in the United States, except:
 Agricultural labor; domestic serv ice in a private home; casual labo- ] mot in the course of the employ er's trade or business; services per- formed by an individual who has attained the age of sixty-flve; !; services performed as an officer or member of the crew of vessel dccumented under the laws of the United States or of any foreign country; services performed in the smploy of the United States, a State, Territory, County, Munich oality, Sch ool District or other political subdivision or agency ol any State, Territory or Municipal ity; or any services performed i'll the employ of a corporation, com munity chest, fund or organization
 organized and operated exclusively | for religious, charitable, scientific, literary or educational purposes or
 tor the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private share holder or individuaul; the Act also exempts railroad employees.
 Some of these workers were left out because they are already re- ceiving a pension under some other law; others because of the tremend- ous difficulties of keeping track Of their wages and collecting the re- ouired percentages of them. For example: Take the case of man who performs services not in the course of the employers trade or business" a man who travels from house to house mending old kettles or sharpening scissors, while doing this kind of work for a butcher he would not be employed in the butchers trade or business; he would be doing an odd job for the butcher. It would be extremely difficult to keep track of his work and to collect the prescribed per- centages on his pay. For that req son Congress excluded such lires of employment from the operation of "Title IT. of the Social Security Act.
 | Take another case: As business is that of operating a sawmill. He employs B, painter, to paint his home at daily wage. B's labor lis casual and is not performed ln the course of As trade or business l-that of operating a sawmill.
 Casual Labor: Labor which IS oc- casional, incidental or irregular IS designated casual labor. But Ii It is done in the course of the em- ployer's trade or business 1t comes within the Act and is not exempt
 Take the sawmill case again. A IS engaged in the business of running a sawmill; he employs B for two hours at an hourly wage to remove sawdust from the mill; B's labor is casual since it is occasional, ln- cidental or irregular, but 1t is done in the course of As business or Itrade-that of running a SaWmlll- and is therefore not exempt from the tax.
 | It may be said here that every person is an employer who employs one or more individuals in any
 employment in the United States that is not specifically exempt from the Act as above indicated and the Act makes no distinction between classes or grades of em- ployment or employees, so that ii
 covers managers, superintendents and other so-called higher em- ployees-an must pay the tax, and an employer may be a corporation
 partnership, individual, joint-stock company, syndicate, group or other unincorporated organization.
 Officers and Members of Crews