Wymont Tractor & Equipment Co. v. Unemployment Compensation Commission

MR. JUSTICE ANDERSON:

Wymont Tractor and Equipment Company, a corporation, respondent here, was organized during October 1945. The unemployment compensation commission of Montana was paid contributions by the corporation at the rate of two and seven-tenths per cent of the portion of its payroll for the period 1945 through 1950.

At the time of the organization of the respondent corporation all employers of this state subject to the Unemployment Compensation Act were required to pay a two and seven-tenths per cent contribution rate.

R. C. M. 1947, sec. 87-109, established an experience rating…