Department of Employment Security v. Department of Corrections

In these claims, the claimant seeks to recover $83,642.91, of which sum $81,188.10 is the amount of unemployment compensation tax owed by respondent and $2,454.81 is accumulated statutory interest of 1% per month. The following is a breakdown by tax and interest:

Institution Tax Interest

Department of Corrections $ 2,360.66 $ 71.37

Adult Female Offenders $18,555.82 $ 560.94

Leckie Center $ 1,567.70 $ 47.86

Industrial School for Boys $52,438.43 $1,585.23

W.Va. Penitentiary $ 6,265.49 $ 189.41

Total $81,188.10 $2,454.81

The factual situation in this claim is identical to that in Dept. of Emp. Sec. vs.…