The reasonable cost of board, lodging, or other facilities may be
considered as part of the wage paid an employee only where
``customarily'' furnished to the employee. Where such facilities are
``furnished'' to the employee, it will be considered a sufficient
satisfaction of this requirement if the facilities are furnished
regularly by the employer to his employees or if the same or similar
facilities are customarily furnished by other employees engaged in the
same or similar trade, business, or occupation in the same or similar
communities. See Walling v. Alaska Pacific Consolidated Mining Co., 152
F. (2d) 812 (C.A. 9), cert. denied, 327 U.S. 803; Southern Pacific Co.
v. Joint Council (C.A. 9) 7 W.H. Cases 536. Facilities furnished in
violation of any Federal, State, or local law, ordinance or prohibition
will not be considered facilities ``customarily'' furnished.
