Burlington Truck Lines, Inc. v. Iowa Employment Security Commission

We have here to construe the Iowa Employment Security Law in its relation to certain stipulated facts. The self-avowed purpose of the Act is to achieve social security “by encouraging employers to provide more stable employment and by the systematic accumulation of funds during periods of eny ployment to provide benefits for periods of unemployment.” Section 96.2, Iowa Code, 1946. (Italics supplied.)

We are not presently concerned with the elaborate benefit provisions of the statute and the machinery for determining rights of claimants- It is sufficient to say the benefits are payable out of a…