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LEACH v. REPUBLIC STEEL CORP.

Nos. 38129 and 38339.

176 Ohio St. 221 (1964)

LEACH, ADMR., BUREAU OF UNEMPLOYMENT COMPENSATION; TURNER, APPELLANT, v. REPUBLIC STEEL CORP. ET AL., APPELLEES. LEACH, ADMR., BUREAU OF UNEMPLOYMENT COMPENSATION; TOMASULA, APPELLANT, v. REPUBLIC STEEL CORP. ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 13, 1964.

Attorney(s) appearing for the Case

Messrs. Clayman, Sigall, Jaffy & Taylor, Messrs. Green, Schiavoni & Murphy and Mr. Herschel Kriger, for appellants.

Mr. Walter J. Mackey and Mr. C. Frank Manak, for appellee Republic Steel Corporation.

Mr. William B. Saxbe, attorney general, Mr. Bernard L. Heffernan, Mr. Frederic E. Whitker and Mr. Hubert Dutro, for appellee Board of Review, Bureau of Unemployment Compensation.

ZIMMERMAN, J.

The Ohio Unemployment Compensation Act was first enacted in 1936 and has undergone various amendments since that time. The fund out of which unemployment compensation is paid to employees is represented entirely by compulsory contributions on the part of employers and is in effect a tax on the privilege of doing business in Ohio. The purpose of the act and the fund is to enable unfortunate employees, who become and remain involuntarily unemployed...

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