Santa Fe Lodge No. 460 v. Employment Security Commission

BRICE, Justice.

The question is whether the appellee is liable to the payment of the contribution imposed by the Unemployment Compensation Law of New Mexico. 1941 Comp. § 57-801 et seq.

The findings made by the Court, material to a decision of this question, are as follows :

The appellee is a corporation organized and existing under the laws of New Mexico and the appellant is the administrator of the Unemployment Compensation Law of the state.

The Articles of Incorporation of ap-pellee state the objects of its incorporation as follows:

“The objects for which the said corporation is formed are to…