Alemañy Sosa v. Industrial Commission

Mr. Justice De Jesús

delivered the opinion of the court.

The Manager of the State Insurance Fund levied on employer Juan Alemañy Sosa a preliminary premium for the year 1942-43, which consisted in an amount equivalent to his final pay roll of 1941-42, pins a penalty of 25 per cent of the amount thereof. The employer appealed to the Industrial Commission alleging that the manager had no authority to levy the penalty, and that its imposition deprived him of his properly without due process of law, not only because the manager lacked authority to levy the same, but because the employer had not…