It is common practice for hatcherymen to enter into arrangements
with farmer poultry raisers for the production of hatching eggs which
the hatchery agrees to buy. Ordinarily, the farmer furnishes the
facilities, feed and labor and the hatchery furnishes the basic stock of
poultry. The farmer undertakes a specialized program of care and
improvement of the flock in cooperation with the hatchery. The hatchery
may at times have a surplus of eggs, including those suitable for
hatching and culled eggs which it sells. Activities such as grading and
packing performed by the hatchery employees in connection with the
disposal of these eggs, are an incident to the breeding of poultry by
the hatchery and are within the scope of agriculture.
