Texas Unemployment Compensation Commission v. General Engineering Corp.

RAYMOND GRAY, Justice.

This suit was brought by General Engineering Corporation and General Industrial Supply Corporation against Texas Unemployment Compensation Commission, the individual members thereof, the State Treasurer, and the Attorney General, all in their respective official capacities, to recover a sum of money paid under protest (art. 7057b, Vernon’s Ann.Tex.Civ.St.) as unemployment compensation taxes. The sum of money here sued for is the difference between 2.7% of the total taxable wages paid by appellants and a favorable experience rating of 0.5%.

Prior to January 9, 1946,…