The Railroad Retirement Act of 1937, 50 Stat. 307, 45 U.S.C. § 228a et seq., 45 U.S.C.A. § 228a et seq., established a system of annuity, pension, and death benefits for employees of designated classes of employers. The Railroad Retirement Board adjudicates claims of eligible employees for the various types of benefits created by the Act. § 10(b). The eligibility of an employee for such benefits is based on service to those included in the Act's definition of 'employer.' § 1(a). The question arose whether the Duquesne Warehouse Co. was such an 'employer.' The Board after a hearing found in No. 95 that it was. Duquesne, pursuant to the provisions of § 11 of the Act, brought suit in a district court to compel the Board to set aside its order. That court rendered judgment for Duquesne. 56 F.Supp. 87. The Circuit Court of Appeals affirmed, by a divided vote. 148 F.2d 473.
The Railroad Unemployment Insurance Act of 1938, 52 Stat. 1094, 45 U.S.C. § 351 et seq., 45 U.S.C.A. § 351 et seq., established a system of unemployment insurance for employees of designated classes of employers. The Railroad Retirement Board adjudicates claims of eligible employees for unemployment insurance payments. § 5(b). The eligibility of an employee for such payments is based on service to those included in the Act's definition of 'employer.' § 1(a). The question arose whether Duquesne was such an 'employer.' The Board after a hearing found in No. 103 that it was. The findings were identical to those which the Board made in No. 95 and were based on the same record. Duquesne, pursuant to § 5(f) brought suit in the district court for the District of Columbia to set aside that order. That court gave judgment for Duquesne. The Court of Appeals for the District of Columbia reversed. 149 F.2d 507. Since the definition of 'employer' under both Acts was the same, there was presented a conflict in decisions which led us to grant the petitions for writs of certiorari.
The material part of the definition of 'employer' contained in each Act is as follows:
'The term 'employer' means any carrier * * * and any company which is directly or indirectly owned or controlled by one or more such carriers or under common control therewith, and which operates any equipment or facility or performs any service * * * in connection with the transportation of passengers or property by railroad, or the receipt, delivery, elevation, transfer in transit, refrigeration or icing, storage, or handling of property transported by railroad * * *.'
Duquesne meets the requirements of the first part of the definition. For it is a corporation, all of whose stock is owned by the Pennsylvania Railroad Company, a carrier by railroad. The question is whether Duquesne 'performs any service' (1) 'in connection with the transportation of * * * property by railroad' or (2) 'in connection with * * * the receipt, delivery * * * storage, or handling of property transported by railroad.'