a meana of promotingthe health,good will, contentmentor effi- ciencyof those individualsin his employ."
We do not believethat the above Sectionhas any referenceto the particularbenefitsor wages referredto in this opinion. We quote from a ruling of the Utah UnemploymentCompensationCommissionas follows:
"Paymentsnot ordinarilyconsideredwages include* * * (3) facilitiesor privileges,such as entertainment, cafeterias, restaurants,medical services,or so called 'courtesydiscounts' on purchases,furnishedor offeredby an employermerelyas a convenienceto his workersor as a means of promotingtheir health,good will or efficiency;* * *"
Other stateshave adopteda similarregulationas to facilitiesor privilegesfurnishedby the employerand none seem to have includedaccident and sick benefitsor dismissalwages within the meaningof such regulation. It is not our purposehere to determinewhat particular"facilitiesor privi- leges"are includedwithinRegulationNo. 38. We merely hold that said Regu- lation has no applicationto the "Accidentend Sick BenefitPlan" or to "Dis- missal Wages."
We trust that this Is the informationdesired.
Yours very truly
APPROVEDJUL 11, 1940 A!M!ORREYGENERALOFTEXAS
ISI GroverSellers By /s/ Glenn R. Lewis FIRST ASSISTART Glenn R. Lewis ATTORNFXGENERAL Assistant
By /s/ Lee Shoptaw Lee Shoptaw
THIS OPINION CONSIDEREDAND APPROVED IN LIMITED CONFERENCE