In re the Protest of Patton

JACKSON, Justice.

In March, 1959, the Oklahoma Employment Security Commission made an assessment for unemployment compensation contributions for the years 1957 and 1958 against Osage Packing Company, under authority of 40 O.S.1961 § 211 et seq., the Oklahoma Employment Security Act.

Osage appealed the assessment to the Board of Assessment, an agency of the Commission provided by statute for the *763purpose of hearing such appeals. In hearings before the Board, the issue was whether or not Osage had 4 or more employees within the meaning of the Act. Osage admitted to having 2 employees (an office…