Mozingo v. Mississippi Employment Security Comm.

Holme's, X

This is an appeal from a judgment of the Circuit Court of the First Judicial District of Hinds County affirming an order of the Mississippi Employment Security Commission levying an assessment of contributions against the appellant under the Mississippi Employment Security Law.

The assessment was based upon the compensation claimed by the Commission to have been earned by three individuals, namely, F. L. Conerly, J. C. Mozingo and C. R. Scanlon, during the year 1951.

Pertinent provisions of the applicable statute are found in Section 7440 (h)(1), (i) (1), (i)(5), and (n), Code of…