WM. PRESTON LANE, JR., GOVERNOR. 1843

14 (b) of this Act with respect to contributions erroneously
collected.

(C) Service performed after June 30, 1939, for an em-
ployer determined to be subject to the Railroad Unemploy-
ment Insurance Act by the agency or agencies empowered
to make such determination by an Act of Congress and
service as an employee representative determined to be sub-
ject to said Act by said agency or agencies (except that in
the case of a company or person determined by the Railroad
Retirement Board to be principally engaged in business
other than carrier business, this exclusion shall apply to
service for such identifiable and separable enterprise con-
ducted by that company or person as the said Board has
determined to be considered the employer) ; and service for
an employer who is determined to be subject to any other
unemployment compensation system established by an Act
of Congress by the agency or agencies of the United States
empowered to make such determinations.

(D) Agricultural labor:

The term ''agricultural labor" includes all services per-
formed—

(1) On a farm, in the employ of any person, in connec-
tion with cultivating the soil, or in connection with raising
or harvesting any agricultural or horticultural commodity,
including the raising, shearing, feeding, caring for, training,
and management of livestock, bees, poultry, and fur-bearing
animals and wild life.

(2) In the employ of the owner or tenant or other operator
of a farm in connection with the operation, management,
conservation, improvement, or maintenance of such farm
and its tools and equipment, or in salvaging timber or clear-
ing land of brush and other debris left by a hurricane if the
major part of such service is performed on a farm.

(3) In connection with the production or harvesting of
maple sugar or maple syrup or any commodity defined as an
agricultural commodity in Section 15 (g) of the Federal
Agricultural Marketing Act, as amended, or in connection
with the raising or harvesting of mushrooms, or in connec-
tion with the hatching of poultry, or in connection with the
ginning of cotton, or in connection with the operation or
maintenance of ditches, canals, reservoirs, or waterways used
exclusively for supplying and storing water for farming
purposes.