State Ex Rel. Murphy v. Welch & Brown

This is an action to recover a pay roll tax from the defendant, Welch & Brown, a corporation, under the Oklahoma Unemployment Compensation Act, ch. 52, S. L. 1936 (amended by art. 2, ch. 52, S. L. 1939, 40 O. S. A. § 229). Judgment was rendered for the defendant, and the plaintiff appeals.

The record discloses that the defendant had in its employment during the years 1936-1938, inclusive, seven individuals, including its president and vice president, who worked in the defendant’s store and received weekly salaries, and are rightfully counted as “employees.” The state sought to bring the…