OPINION
PETERSON, Justice.
Certiorari is brought by relator, Butterfield Foods, Inc., to review the determination by the Department of Employment Security of relator's contribution rate under the Minnesota Employment Security Law (Minn.St. c. 268) for the calendar year 1966.
Relator is a Minnesota corporation engaged in turkey processing. It was organized on February 18, 1965, and at that time acquired...
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