Praetorians v. State

BAUGH, Justice.

Suit was by the State to recover contributions and penalties claimed to be due by the Praetorians under the Unemployment Compensation Act of Texas (hereafter referred to as the Act) on compensation paid by the Praetorians to its insurance solicitors and agents between April, 1939, and October, 1941. Trial was to the court without a jury, and judgment rendered for the State for $11,083.16; hence this appeal.

The appellant is a fraternal benefit association without capital stock, operated under a lodge system of government, for the sole benefit of its members as beneficiaries and…