Broadway v. Alabama Dry Dock & Shipbuilding Co.

On Rehearing.

BROWN, Justice.

The term “state experience factor” properly interpreted in the light of the provisions of the “Unemployment Compensation Act” embodied in Chapter 4, Title 26, Code 1940, imports just what these words mean, a factor, based on the factual experience of all employers and their employees operating within this state coming within the influence of the act, a factor or yard stick, by which the contribution rate of the taxpayers• — the employers and their employees — in the light of the factual experience of each employer and his employees, is to be determined.

The state…