Page:United States Statutes at Large Volume 57 Part 1.djvu/118

 57 STAT.] 78TH CONG., 1ST SESS. -CH. 117-JUNE 4, 1943 department or agency of the District of Columbia or any free public employment office maintained as a part of a State-controlled system of public employment offices. "(n) The term 'month' means calendar month; except as the Board may otherwise prescribe. "(o) The term 'week' means the calendar week or such period of seven consecutive days as the Board may by regulation prescribe. "(p) 'Fund' means the District unemployment fund established by section 2 of this Act, to which all contributions required and from which all benefits provided under this Act shall be paid. "(q) 'State' includes, in addition to the States of the United States of America, Alaska, Hawaii, and the District of Columbia (herein referred to as the 'District'). "(r) 'Employing unit' means any individual or type of organiza- tion, 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 1, 1936, had, in its employ one or more individuals performing services for it within the District. "(s) The phrase 'dependent relative' means a spouse, mother, father, stepmother, stepfather, brother, or sister, who, because of age or physical disability, is unable to work, or a child under sixteen years of age, or a child who is unable to work because of physical disability, who is wholly or mainly supported by the individual receiving the benefit. For the purposes of this subsection the term 'child' shall mean any son, daughter, stepson, or stepdaughter, regard- less of age, whom the claimant is morally obligated to support. "DISTRICT UNEMPLOYMENT FUND "SEC. 2. (a) There is hereby established the District unemployment fund, as a special deposit in the Treasury of the United States, into which shall be paid all contributions received or collected pursuant to this Act and from which shall be paid all benefits and refunds provided for under this Act. The fund shall consist of three separate accounts: (1) A clearing account, (2) an unemployment-trust-fund account, and (3) a benefit account, and be managed and controlled by the Board in the manner provided in this Act; and the Board shall keep complete and accurate accounts of the status of the fund and shall include a statement of such status in its yearly report to Congress. "EMPLOYER CONTRIBUTIONS "SEC. 3 . (a) Each employer who employs one or more individ- uals in any employment shall for each month, beginning with the month of January 1936 and ending December 31, 1939, pay contribu- tions equal to the following percentages of the total wages payable (regardless of the time of payment) with respect to such employ- ment by him during such month: "(1) With respect to employment during the calendar year 1936, the rate shall be 1 per centum; "(2) With respect to employment during the calendar year 1937, the rate shall be 2 per centum; "(3) With respect to employment during the calendar years 1938 and 1939, the rate shall be 3 per centum. " (b) Each employer shall pay contributions equal to 2.7 per centum of wages paid by him during the calendar year 1940 and thereafter, until the effective date of this Act, with respect to employment after December 31, 1939. 105 "Month." " Week. " "Fund." "State." "Employing unit." "Dependent rela- tive." "Ch ild ." Establishment. Years 193t619l9. 1940 until effective date of Act.

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