1844 LAWS OF MARYLAND. [CH. 749

(4) In handling, planting, drying, packing, packaging,
processing, freezing, grading, storing, or delivering to storage
or to market or to carrier for transportation to market, any
agricultural or horticultural commodity; but only if such
service is performed as an incident to ordinary farming
operations or, in the case of fruits and vegetables, as an
incident to the preparation of such fruits, or vegetables for
market. The provisions of this paragraph shall not be
deemed to be applicable with respect to service performed in
connection with commercial canning or commercial freezing
or in connection with any agricultural or horticultural com-
modity after its delivery to a terminal market for distribu-
tion for consumption.

As used in this sub-section, the term "farm" includes stock,
dairy, poultry, fruit, fur-bearing animal, and truck farms,
plantations, ranches, nurseries, ranges, greenhouses or other
similar structures used primarily for the raising of agri-
cultural or horticultural commodities and orchards.

(E) Domestic service in a private home, local college club,
or local chapter of a college fraternity or sorority;

(F) Service performed as an officer or member of the
crew of a vessel on the navigable waters of the United
States;

(G) Service performed by an individual in the employ of
his son, daughter, or spouse, and service performed by a
child under the age of twenty-one in the employ of his father
or mother;

(H) Service performed in the employ of a corporation,
community chest, fund, or foundation, organized and operated
exclusively for religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to
children or animals, no part of the net earnings of which
inures to the benefit of any private shareholder or individual,
and no substantial part of the activities of which is carry-
ing on propaganda, or otherwise attempting to influence
legislation;

(I) Service performed after March 31, 1940, by an indi-
vidual under the age of 18 in the delivery or distribution of
newspapers or shopping news, not including delivery or dis-
tribution to any point for subsequent delivery or distribu-
tion;

(J) (1) Service performed in any calendar quarter in the
employ of any organization exempt from income tax under
Section 101 of the Federal Internal Revenue Code, if