Ready Mix Concrete, Inc. v. Industrial Commission

Mr. Justice Hernández Matos

delivered the opinion of the Court.

The Manager of the State Insurance Fund proceeded to reliquidate appellant’s policy No. 17,186 for the years 1965-56 and 1960-61, both inclusive, collecting additional premiums in the amount of $19,724.10,1 in the belief that the vacation and sick-leave payments made by appellant to its employees are subject to assessment for the purpose of fixing the insurance premium to be paid.

Appellant paid the said amount and informed the Manager of its inconformity with the reliquidation because the payment of the additional premiums was not…