(DOWNLOAD) "Royal Cigar Company v. Huiet" by Supreme Court of Georgia * eBook PDF Kindle ePub Free
eBook details
- Title: Royal Cigar Company v. Huiet
- Author : Supreme Court of Georgia
- Release Date : January 06, 1943
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
Statement of facts by Duckworth, J. The commissioner of the Department of Labor filed suit against Royal Cigar Company, a corporation, seeking to recover judgment for a stated sum which was alleged to have become due under the unemployment-compensation law for the years 1938, 1939, 1940, and 1941, and being 2.7 per cent. of the amount of wages and remuneration paid by the defendant to its employees during the four calendar years stated. The commissioner alleged in his petition as amended that the corporation was liable for the amount sued for upon three bases, to wit: (a) That the defendant had in its employ during the period covered eight employees, which under the law made it subject; (b) that it is liable under the common-control clause of the unemployment-compensation law, section 18(g) 4, in that the defendant as an employing unit is a corporation operating and doing business for the period covered by the suit, at No. 48 Forsyth Street, Fulton County, Atlanta, Georgia, and that A. Schwartz owned all of the capital stock of the defendant, and that he began, on April 16, 1938, the operation of a liquor store at No. 46 Forsyth Street, Atlanta, Georgia, and has continued his operations since that date; that the employees of the defendant and A. Schwartz have been and are interchangeable; that the two employing units are related businesses by reason of their locations and operations, and that the two were under a common ownership, both being owned by A. Schwartz, and that the two together employed eight or more employed workers; and that the commissioner has determined that the defendant has been an employer under the terms of the unemployment-compensation law since January 1, 1938; (c) that the defendant voluntarily elected in writing to come under its terms and became subject to the Georgia unemployment-compensation law as of January 1, 1938, and that the defendant has not filed any written notice of its desire to cease to be subject to the terms of that law. To the petition as amended the defendant filed general and special demurrers. One ground of the demurrer attacked section 19(g) 4 of the act as approved March 29, 1937, on the ground that it violated the due-process clauses of the State and Federal constitutions, and that it violated the equal protection clause of the State constitution. The demurrer further attacked that portion of the act of 1941 (Ga. L. 1941, p. 532), amending the original act by striking section 19(g) 4, and enacting in lieu thereof another clause designated as section 19(g) 4, and containing the same special grounds. The demurrers were overruled upon all the grounds, and exceptions pendente lite to that judgment were duly filed. The defendant made answer denying the material allegations of the petition, and raised the same constitutional questions as were made by the demurrer. The trial resulted in a verdict and judgment for the plaintiff for the amount sued for, and the defendant excepted to the judgment overruling its amended motion for new trial, and also assigned error in the bill of exceptions on the exceptions pendente lite to the judgment on the demurrer.