Hake v. Warren

The complainant Hake, in his official 'capacity as Commissioner of Unemployment Compensation, filed his original bill in the Chancery Court to recover unemployment compensation taxes for a portion of the years 1937,1938, and 1939, and for all of the years 1940 and 1941, the total amount of said taxes and interest being $543.78.

The defendant filed a special plea of the statute of limitations, Section 1494 of the Code.

Only one witness testified in the case, he being the custodian of the records of the Department of Employment Security, who testified that the amount of taxes and interest claimed…