Batt v. Unemployment Compensation Division of Industrial Accident Board

Appellant has since the effective date of the Unemployment Compensation Law (September 1, 1936, Ch. 12, 3d Ex. Sess., 1935, sec. 7) filed reports and paid under protest the excise tax required by said law in the total amount of $2620.05. On March 19, 1941, appellant filed an application for refund, contending his employes were not covered, because engaged in agricultural labor. From an order of the board denying such application this appeal comes to us on a stipulation summarized as follows.

Appellant owns or is the tenant of between 800 and 900 acres of farm lands, upon which he raises…