Section 40-12-344
Employees, apprentices and helpers.
Any person who assists or serves such veteran in the conduct or carrying on of such veteran's business or occupation shall be deemed an employee, helper or apprentice, whether such assisting person is paid any compensation for his assistance or service or not. The term "license tax," as used in this title, shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §856.)