Barnes, Etc. v. Stearns Coal Lumber Co.

Opinion of the Court by

Stanley, Commissioner

Affirming.

This is a suit invoking tbe remedy of mandamus to compel tbe executive director and members of the State Unemployment Compensation Commission, and tbe disbursing officers of tbe Commonwealth, to refund a sum of money paid under mistake of fact. Under tbe statute, Section 4748g-7, Kentucky Statutes Supplement 1940, employers subject to tbe Unemployment Compensation Act (now Chapter 341 of tbe Kentucky Revised Statutes) were required to pay into tbe Unemployment Insurance Fund for tbe year 1940 an amount equal to 2.7 % of their payrolls. For…