Michigan Bulb Co. v. Unemployment Compensation Commission

Plaintiff appeals from judgment of no cause for action in its suit to recover 2 employer’s unemployment compensation contributions paid by it, under protest, to defendant commission, covering the fourth period of 1949 and the first period of 1950.

Plaintiff is engaged in the mail-order business of selling bulbs and nursery stock at retail. During the periods in question it was subject to the unemployment compensation act (PA 1936 [Ex Sess], No 1, as amended [CL 1948, § 421.1 et seq. (Stat Ann 1950 Rev § 17.501 et seq.) ]). A number of years ago it began to need, for the distribution of…