Appeal of Manufacturers Golf & Country Club

Woodside, J.,

This comes before us on appeal from the action of the Department of Labor and Industry in increasing the rate of the unemployment compensation tax or “contributions” of appellant from 1 percent to 2.7 percent for 1945 because of unpaid taxes due by appellant on December 31, 1944.

It is agreed that appellant qualifies under section 301 of the Unemployment Compensation Law of December 5, 1936, P. L. (1937) 2897, as amended by the Act of May 26, 1943, P. L. 639, 43 PS §781, to a rate of 1 percent except for the following:

“(c) No employer’s rate of contribution for any calendar year,…