Park Floral Co. v. Industrial Commission

delivered the¡ opinion of the court.

This action was instituted hy the Industrial Commission of Colorado under the Colorado Unemployment Act, chapter 167a, 1937 Supp., ’35 C. S. A., chapter 2, S. JL Third Extraordinary Session, 1936, to recover unemployment compensation contributions from the Park Floral Company upon the basis of the wages paid by that company to its employees during the months of September, October, November and December, 1937. Reference will be made to the parties respectively as the commission and company. Judgment below was for the commission and the company brings the…