Marzano v. Danaher

This is an appeal from a decree of the administrator of the Unemployment Compensation Division of the Department of Labor and Factory- Inspection of this State assessing unemployment contributions against the payrolls of the plaintiffs for the' years of 1937 and 1938 under the Unemployment Compensation Act.

The claim of the plaintiffs is that they were not subject to the provisions of the Act for the reason that they did not have five employees in their employment during the period in question. If such claim is founded in fact there would be no basis for the assessment in question, as section…