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STATE v. SKYLAND CRAFTS

No. 166.

83 S.E.2d 893 (1954)

240 N.C. 727

STATE of North Carolina on Relationship of the EMPLOYMENT SECURITY COMMISSION of North Carolina v. SKYLAND CRAFTS, Inc., Employer No. 31-45-002.

Supreme Court of North Carolina.

October 13, 1954.

Attorney(s) appearing for the Case

L. B. Prince, Hendersonville, for defendant-appellant.

W. D. Holoman, R. B. Overton and D. G. Ball, Raleigh, for plaintiff-appellee.

BOBBITT, Justice.

An "employer" G.S. § 96-8(f) is required to make "contributions" in prescribed amounts, G.S. § 96-9(b) to the Unemployment Compensation Fund, G.S. § 96-6 on "wages" G.S. § 96-8(n) for "employment", G.S. § 96-8(g), for each calendar year in which the employer is subject to the statute. G.S. § 96-9(a).

Basically, the term "employer" means "any employing unit which in each of twenty different weeks within either...

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