The Unemployment Compensation Act of Alabama 
I. FACTS
1. Appellee, the Southern Coal & Coke Co., is a Delaware corporation employing more than eight persons in its business of coal mining in Alabama.
2. Appellee, Gulf States Paper Corporation, is a Delaware corporation employing more than eight persons in its business of manufacturing paper within the state.
3. They brought the present suits in the District Court for the Middle District of Alabama, to restrain appellants, the Attorney General and the Unemployment Compensation Commission of Alabama, from collecting the money contributions exacted of them by the provisions of the Alabama Unemployment Compensation Act.
4. From the decrees of the district court, three judges, granting the relief prayed, the case comes here on appeal.
5. The Unemployment Compensation Act sets up a comprehensive scheme for providing unemployment benefits for workers employed within the state by employers designated by the Act.
6. These employers include all who employ eight or more persons for twenty or more weeks in the year, 2 (f), except those engaged in certain specified employments.
7. It imposes on the employers the obligation to pay a certain percentage of their total monthly payrolls into the state Unemployment Compensation Fund, administered by appellants.
8. The fund is to be deposited in the "Unemployment Trust Fund" of the United States Government, Social Security Act, and is to be used as requisitioned by the State Commission, to pay unemployment benefits prescribed by the statute, but without any liability on the part of the state beyond amounts paid into or earned by the fund. Benefits are payable from the fund to the employees covered by the Act, in the event of their unemployment, upon prescribed conditions and at prescribed rates.
9. The Act satisfies the criteria which, by 903 (a) of the Social Security Act of August 14, 1935, are made prerequisite to its approval by the Social Security Board created by that Act, and it has been approved by the Board as
1. Appellee, the Southern Coal & Coke Co., is a Delaware corporation employing more than eight persons in its business of coal mining in Alabama.
2. Appellee, Gulf States Paper Corporation, is a Delaware corporation employing more than eight persons in its business of manufacturing paper within the state.
3. They brought the present suits in the District Court for the Middle District of Alabama, to restrain appellants, the Attorney General and the Unemployment Compensation Commission of Alabama, from collecting the money contributions exacted of them by the provisions of the Alabama Unemployment Compensation Act.
4. From the decrees of the district court, three judges, granting the relief prayed, the case comes here on appeal.
5. The Unemployment Compensation Act sets up a comprehensive scheme for providing unemployment benefits for workers employed within the state by employers designated by the Act.
6. These employers include all who employ eight or more persons for twenty or more weeks in the year, 2 (f), except those engaged in certain specified employments.
7. It imposes on the employers the obligation to pay a certain percentage of their total monthly payrolls into the state Unemployment Compensation Fund, administered by appellants.
8. The fund is to be deposited in the "Unemployment Trust Fund" of the United States Government, Social Security Act, and is to be used as requisitioned by the State Commission, to pay unemployment benefits prescribed by the statute, but without any liability on the part of the state beyond amounts paid into or earned by the fund. Benefits are payable from the fund to the employees covered by the Act, in the event of their unemployment, upon prescribed conditions and at prescribed rates.
9. The Act satisfies the criteria which, by 903 (a) of the Social Security Act of August 14, 1935, are made prerequisite to its approval by the Social Security Board created by that Act, and it has been approved by the Board as