WENNERSTRUM, Justice.
This appeal has developed by reason of the imposition of a contribution rate by the Iowa Employment Security Commissions' accounting department against Dahl Enterprises, a corporation, for the calendar year 1955 higher than the corporation claims should be imposed. The commission denied the request for a lower rate of computation and Dahl's Enterprises, Inc., thereafter appealed to the district court. Sec. 96.7, subd. 6, pars. a-c, 1954 Code...
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