C. H. Hisaw v. Harold Ingram

Holly Care Center is required under Idahos Employment Security Law to make contributions to Idahos employment security fund based upon taxable wages it pays each calendar year. Prior to the second quarter of 1983, Holly Cares contribution rate was 1.1 percent. The legislature increased that rate to 1.7 percent beginning the second quarter of 1983. 1983 Session Laws, ch. 146, §§ 4, 5, and 9.