Gardner v. Lohmann Construction Co.

The Indiana Employment Security Division collected contributions from the appellee at the rate of 2.7 per centum of its reportable payroll for the period beginning April 1, 1942, and ending June 30, 1943. Contending that its proper and legal rate of contribution for such period should have been determined at 1.7 per centum of its reportable payroll the appellee filed a claim with the State Employment Security Board for a refund of the alleged excess contributions so paid in the sum of $1,576.90. This claim was denied by the board and, upon request of the appellee, the matter was referred to a…