State Ex Rel. Taylor v. Robinson

Chapter 12, 193'5 Session Laws, Third Extraordinary Session, page 20, provides, in cooperation with the Federal Government under 42 U. S. C. A., see. 501 et seq., for so-called unemployment compensation, whereby employers in certain businesses and occupations in this state pay a graduated excise tax into the State Treasury which is thence turned over to the Federal Government, and where there is, as herein, cooperation between the two sovereignties, 90 per cent of the funds thus collected are returned to the state for compensation benefit payments, 10 per cent being retained by the Federal…