Commonwealth v. Durham

Opinion op the Court by

Sims, Commissioner

— Reversing.

The Unemployment Compensation Act (hereinafter referred to as the Act) passed by the 1936 General Assembly, which was re-enacted in 1938 and amended in 1940, now Section 4748g-8, Baldwin’s 1941 Supplement, provides a lien exists on all property of the employer in favor of the Unemployment Compensation Commission (hereinafter referred to as the Commission) to secure the payment of the contributions Section 4748g-7 of the Act requires the employer to make to the Commission. This appeal presents the narrow question of whether or not such lien…