Hatchery v. Iowa Employment Security Commission

The Iowa Employment Security Law proclaims its purpose of “encouraging employers to provide more stable employment and by the systematic accumulation of funds during periods of employment to provide benefits for periods of unemployment.” Section 96.2, Code, 1946.

This “encouragement” is' accomplished by establishing a special fund to be administered by the commission (Code section 96.9) and by requiring contributions thereto by the employer “on all taxable wages.” Code section 96.7. Benefits to employees are payable from this fund during periods of unemployment. The rules governing such…