Harris v. State

COMBS, Justice.

This is a suit by the State to collect unemployment compensation taxes, penalties and interest alleged to be due by appellant, J. M. Harris, for the years 1938 and 1939, under the Texas Unemployment Compensation Act, Vernon’s Ann.Civ.St. art. 5221b— 1 et seq. The issues on this appeal present questions of law only, the facts being without dispute.

Admittedly, appellant Harris was an employer subject to the Act for the year 1937, immediately preceding the period involved here. He made proper report and paid the amount due by him on the persons employed by him for that year. But…