I concur in the judgment of reversal but I do not agree with the limited and narrow interpretation placed by the majority upon the exemption provisions of section 7049 of the Business and Professions Code and neither do I agree with the attempt of the majority to reaffirm the holding of this court in California Emp. Com. v. Kovacevich, 27 Cal.2d 546 [165 P.2d 917] and California Emp. Com. v. Butte County etc. Assn., 25 Cal.2d 624 [154 P.2d 892], in both of which cases I dissented and'still adhere to the views expressed in my dissents.
The majority opinion states “But consistent with such practical considerations underlying the exemption in question, we are of the opinion that the construction must be located on a farm and must be incidental to the farmer’s own farming operations in order to be ‘incidental to farming,’ within the meaning of the exemption.” In my opinion this is altogether too narrow a construction to place upon the language contained in section 7049 of the Business and Professions Code quoted in the majority opinion. In my opinion many situations may arise where construction work of various types may be “incidental to farming” where the construction work is not performed on a farm, and I think it is unwise to lay down such a narrow definition in a ease such as this, where it is remanded to the trial court to determine as a question of fact whether or not the construction work here involved was “incidental to farming.”
Schauer, J., concurred.