634 LAWS OF MARYLAND. [CH., 385

deemed to be employment if the Board has approved an elec-
tion of the employing unit for whom such services are per-
formed, pursuant to which the entire service of such indi-
vidual during the period covered by such election is deemed
to be insured work.

(g) (6) Services performed by an individual for wages or
under any contract of hire shall be deemed to be employment
subject to this Act, irrespective of whether the common-law
relationship of master and servant exists, unless and until it
is shown to the satisfaction of the Board that

(A) such individual has been and will continue to be
free from control or direction over the performance of such
services, both under his contract of service and in fact; and

(B) such service is either outside the usual course of
the business for which such service is performed, or that
such service is performed outside of all the places of busi-
ness of the enterprise for which such service is performed;
and

(C) such individual is customarily engaged in an inde-
pendently established trade, occupation, profession or busi-
ness of the same nature as that involved in the service in
question.

(9) Services performed within the geographical boundaries
of this State on land owned, held or possessed by the United
States Government shall be deemed to be employment within
this State.

(h) "Employment office" means a free public employment
office, or branch thereof, operated by this State or maintained
as a part of a State or Federal system of public employment
offices.

(1) "Unemployment. " An individual shall be deemed "unem-
ployed" 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.

(n) "Wages" means all remuneration for personal services,
including commissions and bonuses and the cash value of all
compensation 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 received from his employing unit
The reasonable cash value of compensation in any medium
other than cash, and the reasonable amount of gratuities, shall
be estimated and determined in accordance with rules pre-
scribed by the Board. Amounts paid to traveling salesmen
or other individuals as allowance or reimbursement for travel-
ing or other expenses incurred on the business of the employ-