APPEAL OF MacKENZIE AUTO EQUIPMENT CO.

KEETON, Justice.

This action involves a controversy between the Employment Security Fund, or Agency, provided for under the Employment Security Law, 1947 S.L. c. 269, page 793, and appellant MacKenzie Auto Equipment Co., as to the rate of contribution or tax appellant should be required to pay to the Fund on its payroll to employees, subsequent to January 2,1945.

The facts are: F. E. MacKenzie, as an individual, over a period of years, was an employer operating auto equipment stores in Southern Idaho. One of these stores or employing units was located in Pocatello, and one in Idaho Falls. The…