Court of Civil Appeals of Alabama December 12, 1979, Civ. 1950 (Carter v. Coosa Valley Youth Services)

WRIGHT, Presiding Judge.

The Alabama Department of Industrial Relations (Department) assessed unemployment compensation taxes against the Coosa Valley Regional Juvenile Center, Inc. (Center) beginning with the second quarter of 1974 and for each succeeding quarter and year thereafter through the fourth quarter of 1976. The Center appealed the assessment to the Circuit Court of Calhoun County.