In Re Potlatch Forests, Inc.

THOMAS, Justice.

This is an appeal from findings, conclusions and ruling of the Industrial Accident Board, which reviewed and sustained a determination made by the Employment Security Agency under the Employment Security Law, Title 72, Chap. 13, I.C., determining the experience rating of Pot-latch Forests, Inc., (hereinafter referred to as Potlatch) .for 1949, to be 1.5 percent.

It .is the contention of Potlatch that the experience rating was not determined by the Agency in accordance with the 1947 law, particularly what now appears to be Section 72-1351, I.C., and that the experience rating…