Palmer v. Cline

George Rose Smith, Justice.

This case presents a jurisdictional issue under the Employment Security Act. The appellants filed a petition in the Pulaski Chancery Court to review the appellees’ action in assessing delinquent contributions against the appellants in the sum of $42.80. The appellees demurred to the petition on the ground that the chancery court was without jurisdiction. This appeal is from an order sustaining the demurrer and dismissing the petition.

The petition is brief. It identifies the petitioners as the owners of Palmer’s Boutique and the respondents as the Director of the…