J. MILLARD TAWES, Governor                     745

United States to make payments into an unemployment fund under a
state unemployment insurance act, all the provisions of this article
shall be applicable to such instrumentalities and to services performed
for such instrumentalities, in the same manner, to the same extent
and on the same terms as to all other employers, employing units,
individuals and services; provided that if this State shall not be certi-
fied for any year by the social security board under Section 1603 (c)
of the federal Internal Revenue Code, the payments required of such
instrumentalities with respect to such year be refunded by the Execu-
tive Director from the fund in the same manner and within the same
period as is provided in Section 15 (b) of this article with respect to
contributions erroneously collected.

(C)     Service performed after June 30, 1939, for an employer de-
termined to be subject to the Railroad Unemployment Insurance Act
by the agency or agencies empowered to make such determination by
an act of Congress and service as an employee representative de-
termined to be subject 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 identi-
fiable and separable enterprise conducted by that company or person
as the said Executive Director has determined to be considered the
employer); and service for an employer who is determined to be
subject to any other unemployment insurance 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 performed—

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

(ii) 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 equip-
ment, or in salvaging timber or clearing land of brush and other
debris left by a hurricane if the major part of such service is per-
formed on a farm.

(iii) 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 connection with the hatching of poultry, or in con-
nection with the ginning of cotton, or in connection with the operation
or maintenance of ditches, canals, reservoirs, or waterways used ex-
clusively for supplying and storing water for farming purposes.

(iv) In handling, planting, drying, packing, packaging, process-
ing, 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 vege-