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EMPLOYMENT SECURITY COM'N v. LUMBER DISTRIBUTORS

No. 5430.

74 Ariz. 388 (1952)

250 P.2d 79

EMPLOYMENT SECURITY COMMISSION v. LUMBER DISTRIBUTORS, Inc.

Supreme Court of Arizona.

November 12, 1952.

Attorney(s) appearing for the Case

D. Kelly Turner, of Phoenix, Delmore S. Wood, Phoenix, of counsel, for appellant.

Knapp, Boyle, Bilby & Thompson, and Arthur Henderson, all of Tucson, for appellee.

DE CONCINI, Justice.

This action was brought to enforce provisions of the Employment Security Act, Chapter 56, A.C.A. 1939, hereinafter referred to as the Act. All references to "Chapter 56" apply to 1939 Arizona Code Annotated, 1952 Supplement. The ultimate question to be decided is what rate applies, the 2.7% or 1.5%?

The Employment Security Commission, hereinafter referred to as the Commission, brought an action against the appellee Lumber Distributors...

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