EARL RANCH v. INDUSTRIAL ACCIDENT COMMISSION (1934)

Petitions for writs of review are denied.

On Rehearing.

Respondent Anderson was injured June 17, 1932, while working as farm laborer employed by petitioner. The latter had acquired the ranch property about April 1, 1932. An award was made to said employee for said injury, and petitioner seeks to have it annulled on the ground that the employer did not come within the terms of the Workmen's Compensation Act because its pay roll had been less than $500 for the preceding calendar year. It appears that it had no pay roll whatever embracing agricultural laborers until it took over the ranch on which Anderson worked. Between the time of acquisition of the property and the date of the accident–a period of about two months–petitioner's total pay roll exceeded by a substantial amount the sum of $500.

The Workmen's Compensation Act (General Laws 1931. Act 4749, § 8), in defining “employee,” excludes agricultural laborers. Chapter 834, St. 1927, p. 1681, modifies the effect of such definition, and provides that both employer and employee shall be conclusively presumed to have accepted the compensation provisions of said Workmen's Compensation Act as amended, unless each takes affirmative action as therein prescribed rejecting its provisions. In 1931 (St. 1931, c. 955, p. 1962), section 1 of said chapter 834 was amended so that this presumption would not be operative so as to require such notice of rejection, “where the pay roll of such employer for the preceding calendar year has not exceeded five hundred dollars.” No notice of rejection was given in this case.

We find no substantial support in the cases cited for respondent's contention that the term “calendar year” should be construed as synonymous with “year,” and that such year could be calculated as the twelve months preceding the accident. The words “calendar year” mean from January 1 to December 31 next, inclusive. Brown v. Anderson, 77 Cal. 236, 19 P. 487; Shaffner v. Lipinsky, 194 N. C. 1, 138 S. E. 418; Byrne v. Bearden, 27 Ga. App. 149, 107 S. E. 782. Since petitioner's pay roll for the calendar year preceding the accident was less than $500, it was excluded from the compensation provisions of the Workmen's Compensation Act, even though no notice of rejection was given.

Award annulled.

PER CURIAM.

We concur: STEPHENS, P.J.; CRAIL, J.