«r» ii. A* Taylor Vice President and, ileneral Counsel Erie Railroad Company Midland Building Cleveland, Ohio dear dirt
This will acknowledge the receipt of your letter of august 5# 1942, your files 9373 and 3000, in which you furnished certain Informa tion with respect to the Bergen and Dundee Railroad Co-uptmy, for which please accept our thanks.
The information furnished by you, together with that contained In the valuation report of the Interstate Commerce Commission on the Bergen and Dundee Railroad Company (33 V.ti. 237; and various editions of "Statistics of Railways in the United States" indicates that the Bergen and Dundee Railroad Company was incorporated July 8, 1885, under the general laws of New Jersey) that it hae the power under its charter to operate ae a common carrier by railroad) that it owns a railroad ap proximately two miles In length) that this railroad has been operated by the Erie Railroad Company or its trustees since July 1, 1913, and that the property of the company was acquired by the Brie Railroad Com pany on July 31, 1942.
Since it appears from the foregoing that the Bergen and Dundee 1 ailro;«l Company hae been chartered as a common carrier by rail road and since its railroad was, at least during the period August 29# 1935 to July 31# 1942, operated in interstate commerce by the rie Railroad Company, a carrier by railroad subject to Part I of the Inter state Commerce ct, I aa of the opinion that it was, on ugust 29# 1935# and continued to be until July 31# 1942# a carrier by railroad subject to Part I of the Interstate Commerce ct and oon».uently an "employer" under the Railroad Unemployment Insurance ct and the Railroad Retirement Act. ervice to it is creditable under the latter ct from July 8, 1885, the date of its incorporation, to July 31, 1942# the date its property was acquired by the Rrle Railroad Company.
The Railroad Retirement ot and the Railroad Unemployment Insurance at require "employers" to eutkdit certain reports. It is - 2- 4r. H. . Taylor
our experience that aaay companies in the npnoperatia, class do not have and never have had compensated employees. However# while there way be no Individuals engaged in physical operations# the officers of an "employer" are included as employees and the company is responsible under the Acts administered by this Board for the appropriate reports end remittances. Frequently the officers of a lessor company ear monthly compensation of S300 or over for services rendered to another "employer" and the wage reports and contributions of such "employer" have already been made with regard to such compensation up to the >300 maxima. If you have such cases, you may wish to adjust the books of the companies involved to reflect the proper charges and the proper aiaount of contributions.
In order that we may _,ive you pertinent information concern ing the reports and payments which are required of the i ergen and Dundee lisilro&d Company, I shall appreciate it if you will fill in and sign the attached questionnaire and return it to the Director of the iiuroau of Uuinistration, Railroad Hmtlremmt Board, at your earliest convenience. This should be done even if you have already filed reports with the Board.
Very truly yours,
Joseph H. Kreehill General Counsel