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HORSMAN DOLLS, INC. v. UNEMPLOYMENT, ETC., OF N.J.

7 N.J. 541 (1951)

82 A.2d 177

HORSMAN DOLLS, INC., PLAINTIFF-RESPONDENT, v. UNEMPLOYMENT COMPENSATION COMMISSION OF NEW JERSEY, DEFENDANT-APPELLANT.

The Supreme Court of New Jersey.

Reargued April 30 and May 7, 1951.

Decided June 25, 1951.

Attorney(s) appearing for the Case

Messrs. Herman D. Ringle and Morris M. Schnitzer argued the cause for appellant. Messrs. Theodore D. Parsons, Attorney-General, and Joseph A. Murphy, Assistant Deputy Attorney General, on the brief. Mr. Charles A. Malloy, attorney.

Mr. Samuel Kaufman argued the cause for respondent. Messrs. Sanford Freedman and John M. Kaufman on the brief. Mr. Alexander Budson and Messrs. Bilder, Bilder & Kaufman, attorneys.

Messrs. Bernard M. Shanley and Harold H. Fisher, for New Jersey State Chamber of Commerce, Messrs. William J. Egan and Thomas L. Parsonnet, for New Jersey Federation of Labor, and Mr. William H. Osborne, Jr., for Crucible Steel Company of America, by leave of court, submitted briefs as amici curiae.

The opinion of the court was delivered by HEHER, J.

The subject of controversy here is the validity of the contribution rate assigned to the plaintiff employer for the year 1942 under R.S. 43:21-1, et seq.

The employers' rate of contribution to the fund created by this statute for the alleviation of economic insecurity due to involuntary unemployment, by the maintenance of purchasing power during periods of unemployment, is based on benefit experience...

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