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On the other hand, farmers who pay their workers at an hourly, daily, weekly, monthly, or yearly rate are considered the operator of the farm, and are covered under the social security law. Also, farmers who pay their tenants an agreed-upon quantity of the farm crop would be self-employed and covered under social security.
Example 1: Mr. Smith, landowner, rents his farm to a tenant with the understanding that he will receive one-half of all crops and livestock produced. Mr> Smith’s income from the farm is rentals and excluded from social security. The tenant is self-employ ed and his income is subject to the social security tax.
Example 2: Mr. Brown, landowner, rents his farm to a tenant with the understanding that the tenant will be paid a stipulated amount of farm produce, such as 100 bushels of corn a year, or 25 calves, etc. This landowner. is a self-employed farmer, just as is the farmer who pays cash wages for farm labor, and his income tax is subject to the social security tax.
MISSIONARY SOCIETY
The Woman’s Missionary Society, of the Washington Baptist Church met Tuesday afternoon at the church. Mrs. Stant Weaver was program chairman, leading a discussion on the topic-*-1 Alcohol.’
Mrs. John A. Keyser, Mrs. Gilbert Updike, Mrs; W. C. Campbell, and Mrs. C. G. Reid took
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