For the prosecutor, Meyer M. Semel.
For the respondent, Charles A. Malloy and Herman D. Ringle.
Before Justices Bodine, Perskie and Wachenfeld.
The opinion of the court was delivered by
BODINE, J. The writ of certiorari was allowed to review the action of the Unemployment Compensation Commission by virtue of which an assessment and levy was made whereby there was demanded of the prosecutor, Charles Kansel, trading as the Uptown Printing Company taxes in the sum of $19.55 and in the further sum of $210.35 as successor in title to the assets of the Uptown Printing Co., Inc.
Kansel has been the owner and operator of a printing establishment at 249 West Kinney Street, Newark, since January 1st, 1942. He, and his predecessor in title, accepted orders for all types of printed matter, submitting prices to the customers. In order to complete the work they subcontracted book-binding, paper ruling, typesetting, engraving, linotyping, steel plate engraving and electrotyping to various persons and firms not subject to the tax under the Unemployment Compensation Law.
The prosecutor was subject to that law and paid the contributions required, except the sums in question. He failed,
however, to report or pay contributions with respect to the individuals employed by the subcontractors who were not subject to the contributions.
The question for solution is whether the facts of the case fall within R.S. 43:21-19 (g). The statute provides as follows: "'Employing unit' means any individual or type of organization, including any partnership, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has or subsequent to January first, one thousand nine hundred and thirty-six, had in its employ one or more individuals performing services for it within this State. All individuals performing services within this State for any employing unit which maintains two or more separate establishments within this State shall be deemed to be employed by a single employing unit for all the purposes of this chapter. Whenever any employing unit contracts with or has under it any contractor or subcontractor for any employment which is part of its usual trade, occupation, profession, or business, unless the employing unit as well as each such contractor or subcontractor is an employer by reason of subsection (c) of section 43:21-8 of this title or subsection (h) of this section, the employing unit shall for all the purposes of this chapter be deemed to employ each individual in the employ of each such contractor or subcontractor for each day during which such individual is engaged in performing such employment; except that each such contractor or subcontractor who is an employer by reason of subsection (c) of section 43:21-8 of this title or subsection (h) of this section, shall alone be liable for the contributions measured by wages payable to individuals in his employ, and except that any employing unit who shall become liable for and pay contributions with respect to individuals in the employ of any such contractor or subcontractor who is not an employer by reason of subsection (c) of section 43:21-8 of this title or subsection (h) of this section, may recover the same from such contractor or subcontractor. * * *" The italics are ours.
The prosecutor lacked the facilities of doing all types of printing, book-binding, ruling and engraving. Many types of such work he was called upon to do he placed with others making an overall charge for the sums of money paid by him or charged to his account. Many of these persons or firms did similar work for other business men. None of those ...