Louisville Title Mortgage Co. v. Commonwealth Ex Rel. Unemployment Compensation Commission

Opinion op the Court by

Stanley, Commissioner

Reversing.

The case involves the important question of the status or rank of a lien on property to secure the payment of an employer’s “contributions” to the Unemployment Insurance Fund, 'the contributions being regarded as an excise tax. Kentucky Revised Statutes 341.010 et sep.; 42 U. S. C. A. secs. 1004, 1101; Shaw v. Kentucky Unemployment Compensation Commission, 297 Ky. 815, 181 S. W. 2d 697; 48 Am. Jur., Social Security, Unemployment Insurance, etc., secs. 4, 32. The trial court adjudged the Unemployment Compensation Commission to have such…