BOYD, Justice.
This is a suit for the collection of premiums for the policy years 1 August 1947 to 1 August 1948 and 1 August 1948 to 1 August 1949 on two workmen's compensation insurance policies issued by appellant Associated Employers Lloyds to appellees, in which appellees filed a cross-action for overpayment. The premiums sued for were based upon the rate fixed by the Board of Insurance Commissioners and specified in the contract of insurance. It was stipulated...
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