(specially concurring).
I reluctantly concur in the above opinion and do so for the reason that I can find no logical escape from the conclusion reached. As it has been pointed out in the main opinion the amounts here involved bear neither the indicia of a wage nor a tip. It is clear that the Westward Ho Hotel is the employer of the waiters and waitresses who serve food and drinks to those who attend a banquet sponsored by some organization whose only connection with the hotel is by contract negotiated with it at arm’s length. This is true with respect to services rendered to the two independent clubs who have space rented in the hotel and by agreement procure the services of the waiters and waitresses employed by the hotel.
It is further clear that the hotel pays its waiters and waitresses their regular compensation of $1.10 per hour while *7serving the members of the clubs and their guests, as well as when serving at banquets sponsored by different organizations. Presumably this amount is included in the price of the meal charged as agreed upon between the parties. The hourly wage of those employees is not involved in this litigation. It is only that amount provided for in the contract, in lieu of tips, which concerns us here. This extra compensation to waiters and waitresses is received as a voluntary gift by the patrons and is not due as a matter of right, and so far as I know has never been considered to be or requested to be kept as a bookkeeping item. Nor in the absence of legislation would it ever be considered as an “Accountable Receipt” requiring a report thereof to any public official or officials. It constitutes neither a profit nor a loss to the hotel. It is only by the ipse dixit of the Legislature that it can under any stretch of the imagination be said to be a wage.
We have repeatedly held however, that in the absence of constitutional limitations, the power of the Legislature in its field is plenary. Therefore, when it declares that “wages means all remuneration for services from whatever source” the courts are without authority to hold otherwise. The above term is all inclusive. It is broader than the language deleted from the act existing prior to the 1947 amendment. Any relief for appellee rests exclusively with the Legislature.