HOLLAND, Justice.
A judgment in the sum of $23,051.14, a stipulated amount, was, on September 15, 1952, entered against plaintiffs in error and in favor of defendant in error, on a determination by the trial court that the above amount was due defendant in error as a refund of contributions paid under protest to the Department of Employment Security of the State of Colorado for the years 1947 and 1948 under the employment security statute.
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