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74 TH CONGRESS . SESS. I. CH. 794. AUGUST 28, 1935 . 19x 8-19 40 .
(3) With respect to employment during the calendar years 1938, 1939, and 1940, the rate shall be 3 per centum ; Determination ofrate (4) With respect to employment during the calendar year 1941 and for calendar year 1941 and thereafter . during each succeeding calendar year, the rate applicable to any employer shall be the rate determined pursuant to subsection (b) of this section . Method . (b) The Board shall for e ach c alenda r year , com mencin g with the calendar year 1941, on the basis of the unemployment hazard attached to employment by the respective employers, (1) segregate the employers into classes, and (2) determine the rate of contribu- tion, which shall not be less than 1 i/2 per c entum nor more than 4 Rate of o. contribution per centum, to be paid by the employers of each such class : Provided, applicable to employer . That in any such year the rate of contribution applicable to any employer shall be 3 per centum unless there shall have been at least three calendar years throughout which benefits were payable with respect to any individual in his employ who became unemployed and was eligible for compensation, and the estimated total contributions payable by all employers in any such calendar year shall not be less than 3 per centum of the estimated wages with respect to which such Facto rs to be consid . contributions are payable . In making such classifications the Board ered in making classifi- cations. shall take into account all relevant and measurable factors which it deems to have a bearing on the unemployment hazard attached to employment by any employer, and shall apply such form of classi- fication or such rating system as in its judgment is best calculated to rate individually the unemployment hazard most equitably for each employer or group of employers, and to encourage the stabil- ar sdoption of stand- ization of employment . The standards to be used as a basis of such classification for each calendar year shall be adopted by the Board at least sixty days prior to January 1 of such year, and shall be pub lished i n at lea st two n ewspaper s of gen eral cir culation in the District once each week for three successive weeks during the month of November of the year preceding such January 1 . Method of paying employer contribu- tions . Payment and collec- tion . Returns. Filing ; contents . No exten sions to be allowed . Interest on contribu- tions in default . Priority of claim for contributions. METHOD OF PAYING EMPLOYER CONTRIBLP1IONS SEC . 4 . (a) The contributions required by section 3 shall be paid to and collected by the Board, and shall, immediately upon collection, be paid into the District Unemployment Fund . (b) Not later than the fifteenth day after the close of each month, every employer shall make a return of and shall pay the contribu- tions which shall have accrued with respect to wages payable with respect to employment by him within such month . Each such return s hall be made und er oath (except where th e amount of the contribu - tion payable is le ss than $10), shall be file d with the Bo ard, and shall contain such information and be made in such manner as the Board may by regulations prescribe . No extension of the time for filing the ret urn or f or payme nt of th e contri butions shall be allowed to any em ployer . (c) If the contributions are not paid when due, there shall be added, as part of the contributions, interest at the rate of 1 per centum per month from the date the contributions became due until paid . (d) In the event of the dissolution, insolvency, bankruptcy, com- pos ition, o r assign ment for benefit of cred itors, o f any em ployer, con tributio ns then or there after du e from s uch empl oyer und er this section shall have priority over all other claims, except taxes due the United States or the District, and wages (not exceeding $250 w ith re spe ct to any individual) due for e mpl oym ent performed within the six months preceding such event .
