Guar. Mtg. Co. of Nashville v. Bryant

Defendants classified complainant as an “employer,” within the meaning of the Tennessee Unemployment Compensation Act, Michie’s Tenn. Code, 1938, section 6901 (1) et seq., and assessed it as such in the amount of $312.57, which complainant paid under protect. Thereafter complainant filed its original bill herein and averred that it was not liable for any assessment, because it did not come under the Unemployment Compensation Act, not having the requisite number of employees, and sought a judgment for the amount paid.

The chancellor granted the relief sought, and defendants have appealed to…