Janssen v. Employment Security Commission

OPINION

Blume, Justice.

This is an action brought by the plaintiffs against the Employment Security Commission of Wyoming to recover taxes paid under protest. The Commission claims that the taxes were properly collected under the so-called Wyoming Employment Security Law, Sec. 54-101, Wyo. Compiled Statutes of 1945, and subsequent sections, particularly under Secs. 2 and 7 of the Act, which provide that employers shall pay taxes equal to a stated percentage of the wages paid to employees, with certain, exceptions hereinafter mentioned. The plaintiffs claim that they are exempt from the payment…