State Ex Rel. Employment Security Commission v. News Publishing Co.

SCHENCK, J., took no part in the consideration or decision of this case.

This is an action to require the plaintiff to transfer a part of the reserve account from one employer to another where the transferee acquires only a part of the business of the transferring employer.

The facts are not in dispute and may be summarized as follows:

1. From 1903 to 1 September, 1946, the News Publishing Company was a corporation operating two separate and distinct departments: (a) One which printed and published The Charlotte News, (b) the other a job printing business.

2. The departments were conducted as…