The three warrants filed are for amounts of contributions to the State Unemployment Insurance Fund due from petitioner, unpaid.
Although these contributions are not called "taxes" in the Labor Law, they have been held to be taxes. (W. H. H. Chamberlin, Inc. v. Andrews, 271 N.Y. 1, affd. 299 U.S. 515; Matter of Bank of Manhattan Co. [Murphy], 293 N.Y. 515;
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