Fred M. Vinson,
Farmers Reservoir Irrigation Company v…
“ Dealing with these two branches of the definition in order it is clear, first, that the occupation in which the company's employees are engaged is not farming. The company owns no farms and raises no crops. Irrigation, strictly defined-that is the actual watering of the soil-may no doubt be called farming. And the work of the farmers in seeing to it that the water released from the company's ditches is properly distributed to the growing plants undoubtedly is included in farming as being part of the process of cultivating and tilling the soil. ”
