A hearing was granted in this ease after decision by the District Court of Appeal, Second Appellate District, Division Two. After further consideration, we are satisfied with the determination of the cause reached by said court, and we hereby adopt the following opinion of Mr. Justice Scott, pro tempore, as part of the opinion of this court:

It is earnestly contended by respondent employee that this decision reaches an absurd result, granting a one-year period of exemption to certain farm owners, no matter how large and prosperous, where they have commenced business a short time before the accident; and we are urged to construe the statute so as to reach a result more reasonable, just and in consonance with the legislative purpose in the enactment of the Workmen’s Compensation Act. To do what respondent asks, however, would be to ignore the statute and not to construe it. It is true that the Workmen’s Compensation Act should receive a liberal interpretation, and it is a familiar doctrine of statutory interpretation that where there is ambiguity or inconsistency in provisions of a statute, this should be resolved, if possible, in such manner as to carry out the fundamental legislative purpose as gathered from the whole of the act. But in the present case there is no ambiguity and no inconsistency in the provision to be construed. It may be, as respondent asserts, that the provision is contrary to the basic policy of the statute, but it still represents the law. In other words, the readily understandable term “calendar year” is what the legislature used, and it must, under the circumstances, be taken as the expression of the legislative intent, even though the legislature may have used it without the fullest understanding of the possible consequences. (See Mulville v. San Diego, 183 Cal. 734, 739 [ 192 Pac. 702 ]; Bagg v. Wickizer, 9 Cal. App. (2d) 753 [ 50 Pac. (2d) 1047 ].) It is both futile and dangerous for a court to tamper with unmistakable language of a statute in order to achieve some imagined and undisclosed legislative purpose.

The award is annulled.