Hansen v. Iowa Employment Security Commission

This case involves the construction of section 96.7 (3c), Code, 1946, of the Iowa Employment Security Law (chapter 96) as it stood before its amendment by section 3, chapter 74, Acts of Fifty-second General Assembly, approved April 1, 1947. This controversy concerning plaintiff-employer’s, rate of contribution would not arise under the law as now amended.

Plaintiff was an employer as defined by the Iowa Employment Security Law in 1936 when the law took effect and remained such until January 1, 1945. In April 1942, the first year merit rating was permitted under the Iowa' law-, defendant,…