Lion Oil Refining Co. v. McCain, Comm. of Labor

The question is whether $11,-979.74 paid by appellant January 28, 1942, under compulsion of Act 391 of 1941 shall be treated by the commissioner of labor as contributions exacted for the fourth quarter of 1941; or, expressed differently, What did the general assembly mean when in section seven of the Act it reduced to one percent the amount an employer should contribute if for all years through 1941 total payments to the compensation fund, after benefits had been paid, equaled or exceeded ten per cent of the employer’s annual pay-roll?

Appellant’s five-year pay-roll was $8,009,068.91, the…