BOISE CASCADE CORP. v. DEPARTMENT OF EMPLOYMENT

No. 10936.

496 P.2d 958 (1972)

94 Idaho 721

BOISE CASCADE CORPORATION, Plaintiff-Appellant, v. DEPARTMENT OF EMPLOYMENT, Defendant-Respondent.

Supreme Court of Idaho.

May 12, 1972.


Attorney(s) appearing for the Case

Cumer L. Green, Eberle, Berlin, Kading, Turnbow & Gillespie, Ctd., Boise, for plaintiff-appellant.

W. Anthony Park, Atty. Gen., R. LaVar Marsh, Asst. Atty. Gen., Boise, for defendant-respondent.


DONALDSON, Justice.

The appellant Boise Cascade Corporation instituted this action to protest the contribution rate assigned to it by the respondent Department of Employment. This appeal involves the construction and constitutionality of I.C. § 72-1351(a) (6), a portion of the Idaho Employment Security Law, which reads as follows:

"If the payroll amount or the experience factor or both such payroll amount and experience factor of any eligible or deficit...

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