Employment Security Agency v. Joint Class "A" School District No. 151

SMITH, Justice.

The issue involved on this appeal is whether appellant school district is liable for payment of unemployment payroll taxes on its employees, other than faculty members, for the period from January 1, 1962, to May 18, 1963, inclusive. The determination of the issue hinges upon the construction of certain sections of the statute and construction of the definition of “covered employment”. The facts are undisputed.

Prior to 1961, I.C. § 72-1316(a)(6) provided that “covered employment” excluded:

“Service performed in the employ of * * * any public institution or instrumentality which…