Holme Hickman v. Division Employment

The Division of Employment Security, appellant, acting through Peter A. May, Appeals Referee, and acting upon petitions for reassessment, on August 30, 1966, issued an ""Order of Assessment of Contributions, Interest and Penalties"" against Holme Hickman, respondent. The respondent petitioned for review by the circuit court. The circuit court did not review the matter on the merits, but remanded with directions that the commission consider certain specific evidence (Petitioner's Exhibit 6) and reconsider the whole matter in the light of such additional evidence. The commission has appealed. Respondent says the order of the circuit court is not a final judgment from which an appeal is authorized, that there is no special statutory authorization for an appeal from such an order and therefore the appeal should be dismissed. Appellant contends that the Division of Appeals Tribunal decision of January 26, 1965, which the commission declined to review on September 8, 1965, was final and decisive of the matter, and secondly, the decision of the appeals referee dated August 30, 1966, which was appealed to the circuit court, is supported by substantial, competent evidence and must therefore be affirmed. So far as the records before us indicate, respondent's liability first came under scrutiny of the commission or its representatives in 1959. Apparently there had been investigations and under date of January 26, 1965, a formal ""Decision of Appeals Tribunal"" was entered. It bears the signature of C. D. Balmer, Appeals Referee, Division of Employment Security. It was there held that respondent Holme Hickman from January 1, 1959 through July 6, 1962 was an employer subject to the Law, and 2., Holme Hickman did not cease as of January 1, 1963 to be an employer subject to the Missouri Employment Security Law. This decision made no determination as to the number of employees, if any, Holme Hickman may have had after January 1, 1963, or what his liability, if any, after that date might have been. Mr. Hickman sought review of the matter by the commission. On September 8, 1965 the whole commission denied review for the stated reason that the decision was supported by competent and substantial evidence. The division of employment security made one Order of Assessment against Holme Hickman for the calendar years 1960, 1961 and the first two calendar quarters of 1962. It made a second Order of Assessment for contributions allegedly due for the last two calendar quarters of 1962, the calendar years 1963 and 1964 and the first three calendar quarters of 1965. Within due time Mr. Hickman filed petition for reassessment. A hearing was held on July 19, 1966 and additional evidence was taken on August 5, 1966 before Peter A. May, Appeals Referee, Division of Employment Security, whose decision was entered on August 30, 1966. This is the particular decision which went to the circuit court for review. The decision by Mr. May contained the following statements or expressed Conclusions: