DOMENGEAUX, Judge.
This is a case of first impression in the State of Louisiana. It involves but one issue, and that is whether or not certain gratuities or "tips" constitute "wages" within the contemplation of the Louisiana Employment Security Law (LSA-R.S. 23:1471 et seq.). This legislation was first referred to as the Louisiana Employment Compensation Law and was a part of the social legislation which was prompted by the desire for economic security which prevailed...
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