483-465, ee follows I
*411 ii carvent 1s 8 psreon .elcployedto perform aenlor for another in his atralra ona uho, with. respect to his ph7eleal oonduot in the Q4rrOnb%AOO or the aenloe, 16 aubjeot to the other's oontrol or right to control. "(2) XA deteruin~ag a-bathero&e notbig for another is a cement or en ladepemIent~ooatreotor, the follow- ing esttere or reot, among otham), are oonaldered~ *(a) the extent of oontrolwhloh, by the aereemmt, the zeatar ney exercise c.irer the detella of the work; *(a) whether or tot the one enploJe4'ls engaged in a dlatlnct ocoupatlon or b~alaeaa; "(a) the kind of OOOU~tiOA, with refer6nOe to whether, ILathe looellty, the work la uaumll~ done under th.e dlreotloa of.the eqloler or br IIapeolellat rlthout aopenlslon; *(a) the aklll required in the~partioular OOOUQ&- tiOA; 57:
hr.. (rnllls 5. Carpenter, pege 6
"(8) nhothcr tha employer cc the worksan auppUaa tbe laatrwncntalItIea, tools, 0Ad the plooe of work ror the person doti& the Work; *(r) the length or tlsreror whloh'the person la 8mQlOy86 8
*(g) the method of peymeat, whathcr by tbe time or by the job; *(h) whether or not the work la a part of the ragulsr bU6lAeCC of the eI%ployer~and "(1) whether or Aot tha parties belleve they cm oreating the reletlonrhlp of msatar IIAd atm8nt." The case of ~eahiA&toA Eeeord ?ub. CC., ~a. Ernest, Fl 5'ao. (2d) 726, baara the closest reaenblanct to our faots~, It has the @ape daflnltioA btfprc it that we have; it has rsota that, in corm reep~ota, lndloctc ooritrolby the party of the rlrst part, as 60 we; however, we tblnk the faote in that oeee lrlbo~oc e greater degree or control ovar the workors than la present here, Acrertheleaa the court held there was AO lleblllty ror taxes. A.8oloac the above once for the addltloAel reaaoA that they wart ooAatruing &A uAelEQlO)a8AtoompeAaetloA lew aA& not a question or tort llmblllt~. bianiroatl~,8 comparleon or ell our taota--with eeoh toet aupplleb by the iicrstatexent of the ter 0r &sop rould be onerous to both thla DoQertEeAt end the reader; & reauut of the orart recta ludloate that ths co-oalled contracton hire eeploxee6 of tbelr oholoa, fir8 th8E at their OVA 8laOtlOAl that they alone keep pyroll raoorda~ that they furAlah all lqulpaiecnt urd it8 repaIri that they act the hours for work; that they choose thalr om a&hod of cutting that they are aAs=erablt to the Xlrby Lwcbar Corporation on iJ in &aapeot to delivery of a lpeolfled amount 0r timber at the 8em8a the, and th8t they ere paid on 8 Job baala. i%cterrlngagain to (e) (5) .(a)or the 68flAitIOA or aerviota to detemlne whether these lndlvldunlaare free from oontrol under the eoatrcot and lr faot. ?& think they are. The preponderanor or the data before us lrlnoea a olear intentIon &A& underatendlng betwetn tts Kirby Luaber Corporation at6 OOA- *rector thct e esntrmotor relatloAahIp la IAt8Aded. %friOitAt evldenoe 0r exerolae of company 0oAtrolof the method 0r dOiA,Q the work is not berorc us. .