SIMPSON, Justice.
The single question is whether a benefit wage percentage of 8.16% is a percentage equal to or a percentage in excess of 8%, within the meaning of the experience rating provisions of the state unemployment compensation law.
Resolution of this question will determine whether the benefit wage percentage of 8.16% found by the director to be the appellee's benefit wage percentage for the calendar year 1948 calls for the application of column 2...
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