Department of Industrial Relations v. West Boylston Mfg. Co.

FOSTER, Justice.

This case was before the Court previously. Carnley v. State ex rel. West *71Boylston Mfg. Co., 250 Ala. 403, 34 So.2d 681.

The first question argued in brief by appellants relates to the meaning and validity of section 243, Title 26, Code, as measured by certain provisions of the Constitution and in connection with section 204 (H), Title 26, Code, as construed by this Court.

Appellee, claiming the benefit of section 243, supra, filed its petition with the director on August 18, 1947, for a refund of certain contributions to the unemployment compensation fund as set up in section…