Metcalf v. Department of Industrial Relations

STAKELY, Justice.

This is a proceeding to determine the correct contribution rate to be paid by W. H. Metcalf, J. T. Chesser, Jr., and Alto Davis, partners, doing business as Auto Parts & Tool Company (appellants), under the Alabama Unemployment Compensation Law for the period beginning April 1, 1941, and ending March 31, 1942. The Director of the Department of Industrial Relations fixed the rate at 1.0 per cent for the employer and 0.3 per cent for their employees. Appellants appealed from such determination to the circuit court, where the case was submitted on an agreed statement of facts. §…