(Minnesota) Addison Miller Company QUESTION Is Servic

The Director of Retirement Claims

The General Counsel

Addison Miller, Inc. (Minnesota) Addison Miller Company

QUESTION

Is service under a contract dated July 25, 1935 (effective August 18, 1935) between Addison Miller, Inc., and the Northern Pacific Railway Company (amended by supplements dated February 28, 1940 and April 1, 1942, and assigned to Addison Miller Company as of May 1, 1937), covering the operation of boarding camps on the lines of the carrier west of Mandan, North Dakota, creditable under the Rail road Retirement Act or the Railroad Unemployment Insurance Act?

OPINION

It is my opinion that such service is not creditable.

DISCUSSION

Available information shows that Addison Miller, Inc. (Minnesota) and Addison Miller Company for many years have been engaged .in contract work for various railroads throughout the country, covering the operation of ore docks, boarding camps and commissaries, various engine terminal and other services, including new construction. They have had construction and other forms of contracts with the United States Government and industrial concerns and have engaged in the operation of hotels and restaurants. There is no evidence at all that either has been owned or controlled by, or under common control with any express company, sleeping-car company, or carrier by railroad, and it is clear that at least with respect to its boarding camp and commissary operations for railroad companies neither has been an express company, sleeping-car company, or carrier by railroad. Accordingly, it is concluded that at least with respect to its boarding camp and commissary contracts, neither has been an employer within the meaning of the Railroad Retirement Act or the Railroad Unemployment Insurance Act. Cf. General Counsel's Opinion re status of A. W. Partridge Company. L-49-190. Memorandum to The Director of Retirement Claims

The contract in question is substantially identical in its provisions with a contract of the same date between C» W. Partridge Company and the Northern Pacific covering boarding camp operations on the latter1s lines east of Mandan, North Dakota, in connection with which it was held in General Counsel's Opinion L-49-190 that service thereunder is not creditable under the Railroad Retirement Act or the Railroad Unemployment Insurance Act. Accordingly, in my opinion, service under the instant contract is not creditable under either oi the Acts. It appears that this is one of the contracts considered in the court’s opinion in Reynolds v. Northern Pacific Railway Company, 168 Fed (2d) 934, and that the Bureau of Internal Revenue hasagreed to refund the taxes assessed and paid under the Carriers Taxing Act (now Railroad Retirement Tax Act) on employment under the contract after 1936.

Myles F. Gibbons General Counsel