Capitol Building & Loan Ass'n v. Commission of Labor & Industry

The opinion of the court was delivered by

Dawson, C. J.:

This is an original action in mandamus to determine the question whether the plaintiffs are exempted from making contributions to the unemployment compensation fund created by the statute of 1937. (Laws of 1937, ch. 255, G. S. 1937 Supp., 44-701 et seq.) This statute was enacted to articulate with certain acts of Congress, the federal home loan bank act, 12 U. S. C. A., p. 962 et seq., and the federal social security act, 40-42 U. S. C. A. (Supp.), p. 126 et seq. Another Kansas statute to be considered is chapter 143 of the Laws of 1933,…