HERBERT R. O'CONOR, GOVERNOR. 505

(1) "Unemployment. " An individual shall be deemed "un-
employed" in any week during which he performs no services
and with respect to which no wages are payable to him or in
any week of less than full-time work if the wages payable to
him with respect to such week are less than his weekly benefit
amount.

(m) "Insured work" means employment by employers.

(n) "Wages" means all remuneration payable for per-
sonal services, including commissions and bonuses and the
cash value of all compensation payable in any medium other
than cash. Gratuities customarily received by an individual
in the course of his employment from persons other than his
employing unit shall be treated as remuneration payable by
his employing unit. The reasonable cash value of compensa-
tion payable in any medium other than cash, and the reason-
able amount of gratuities, shall be estimated and determined
in accordance with rules prescribed by the Board.

(o) "Week" means such period of seven consecutive days,
as the Board may by regulation prescribe. The Board may by
regulation prescribe that a week shall be deemed to be "in",
"within", or "during" that benefit year which includes the
greater part of such week.

(p) "Calendar quarter" means the period of three consecu-
tive calendar months ending on March 31, June 30, September
30, or December 31, excluding, however, any calendar quarter
or portion thereof which occurs prior to January 1, 1937, or
the equivalent thereof as the Board may by regulation pre-
scribe.

(q) "Benefit Year" means the twelve-consecutive-month
period ending March 31st.

(r) "Base Period" means the twelve-consecutive-month
period ending December 31st, immediately preceding the first
day of a benefit year.

19A. (a) As used in this Section unless the context clearly
requires otherwise:

(1) "Old law" means the Unemployment Compensation Law
prior to its amendment by Section 1 of this Act.

(2) "New law" means the Unemployment Compensation
Law as amended by Section 1 of this Act.

(b) Except as otherwise specifically provided in sub-section
(c) of this section, the new law shall be exclusively applicable
with respect to any individual on and after April 1, 1939. No