Mississippi Employment Security Commission v. B. C. Rogers & Sons, Inc.

ROBERTSON, Justice.

B. C. Rogers & Sons, Inc., the Appellee, made application to the Mississippi Employment Security Commission, the Appellant, for refund of contributions in the amount of $121,912.48, paid by it under the Mississippi Employment Security Law. Miss. Code of 1942 Ann. §§ 7368 through 7446. The Commission denied the refund. The Circuit Court of the First Judicial District of Blinds County reversed and entered judgment awarding the refund. From this judgment the Commission has appealed.

The facts in this case are not in dispute. The appellee is a Mississippi corporation, the stock…