Under the first part of section 13(b)(15), if the employee's work
meets the requirements for exemption, the location of the place of
employment where he performs it will determine whether the exemption is
applicable. This location is required to be in a county where cotton is
grown in commercial quantities. The exemption will apply, however, to an
employee who performs such work in ``any'' place of employment in such a
county. The place of employment in which he engages in ginning need not
be an establishment exclusively or even principally devoted to such
operations; nor is it important whether the place of employment is on a
farm or in a town or city in such a county, or whether or to what extent
the cotton ginned there comes from the county in which the ginning is
done or from nearby or distant sources. It is enough if the place of
employment where the employee is engaged in ginning cotton for market is
``located'' in such a county.
