Spaulding & Frost Co. v. State

The question of law transferred to us upon an agreed statement of facts without ruling by the Merrimack County Superior Court (Keller, C. J.) is whether the department of employment security in determining plaintiffs unemployment tax assessment rate under RSA ch. 282 has the authority pursuant to RSA 282:6 F to refuse to credit an employer with contributions to the unemployment fund that are paid after the quarterly filing deadline but prior to the close of the computation year. We hold that it does not.

The plaintiff, Spaulding and Frost Company, Inc., is a New Hampshire corporation with its…