Independent School District of Cedar Rapids v. Iowa Employment Security Commission

Chapter 91, Acts of the Fifty-first General Assembly, now chapter 97, Code, 1946, which became law July 4, 1945, established an Old-Age and Survivors’ Insurance System for the public employees of the state, its political subdivisions and instrumentalities, including school districts. The law is patterned after Subchapter II of the Federal Social Security Act (42 U. S. C., section 401 et seq.). It provides for a fund created in the first instance by a tax upon each employer and employee equal to one per cent of wages paid through 1948 and two per cent of such wages thereafter. (Code section…