Henry v. Manzella

The Unemployment Compensation Commission, whose members are appellants herein, assessed unemployment compensation taxes against Thomas Manzella, the respondént. Manzella ignored the assessment and refused to pay it. Under the provisions of the statute (Sec. 9436(g), R. S. 1939, Mo. R.S.A. as amended) the commission filed a certificate in the circuit court stating, in effect, that it had made an ‘ ‘ Order of Assessment of Contributions, Interest, and Penalties” against Manzella, an individual, a delinquent, who resides in Jackson County and whose contributions,, interest and penalties are past…