Mutual Life Insurance v. State

This action was brought to recover money paid under protest to the Workmen’s Compensation Bureau. This payment was made on demand of the Bureau for assessments computed by it upon the amount -of commissions paid by plaintiff to certain of its agents during 1938. Defendants demurred to the complaint on the ground that it failed to state facts sufficient to constitute a cause of action. This appeal is from an order of the trial court overruling the demurrer.

The, sole issue is as to whether the agents on account of whose compensation the assessménts were made, were employees within the mean ing…