In re Claims for Benefits under Article 18 of the Labor Law Made by Rowe

Appellant contracted with the owners of timber lands to purchase standing spruce and balsam timber. It entered into a contract with one D’Avignon to cut, peel and draw the timber to appellant’s mill. The written contract would indicate that D’Avignon was an independent contractor; however, the transaction between the parties did not follow the terms of the contract and sustains the finding made by the Appeal Board that the so-called employees of D’Avignon were in fact employees of appellant. Decision unanimously affirmed, with costs to the State Industrial Commissioner. Present — Hill, P. J., Crapser, Bliss, Heffernan and Foster, JJ.