19. Altogether during performance of Contract 149, over 7,400 employees were hired and thereafter their employment was terminated. As may be seen from the foregoing tabulation, the number of employees increased to the peak month of January 1945. The peak in employment under the contract was reached during the week of February 3, 1945, when 4,634 employees were on the payroll. Turnover of employment was high. From the point of peak employment in February 1945, the number of employees steadily decreased. After May 1946, there were no maintenance or production employees on the payroll.

301

Findings of Fact

20. Of the more than 7,400 former employees of the plaintiff at its Garfield Division under Contract 149, approximately 3,500 filed claims for and were paid benefits under the Illinois Unemployment Compensation Act following the termination of their employment by the plaintiff, the results of which are reflected in the Statements of Benefit Wages subsequently prepared and sent to the plaintiff by the Department of Labor of the State of Illinois. Benefit wages were charged to the account of the plaintiff for the following periods by the Department of Labor, Division of Placement and Unemployment Compensation of the State of Illinois, based plaintiff's employment in that State as follows:

upon

the

Benefit Wages Determined To Be Attributable To Plaintiff's Three Peacetime Plants in Illinois

21. The plaintiff's rates of contribution as an employer in the State of Illinois were determined by the Department of Labor, Division of Placement and Unemployment Compensation of the State, for the years 1945 to 1951, both inclusive, to be the percentage rates indicated below, based upon the indicated benefit wage ratios and State experience factors, which rates were paid by the plaintiff :

Determined by Department of Labor, Division of Placement and Unemployment Compensation of the State of Illinois

Findings of Fact

138 C. Cls.

22. If the adverse effects of plaintiff's employment and unemployment experience at its Garfield Division in connection with its performance under Contract 149 had not been experienced or if the effects of that experience are now eliminated from the plaintiff's corporate totals of taxable wages and benefit wages for the various periods involved so that the controlling statistics are limited solely to plaintiff's employment and unemployment experience at its three Illinois peacetime plants, plaintiff's rates of contribution under the Illinois Unemployment Compensation Act for the years 1947 to 1951, both inclusive, would have been as follows, rather than the rates the plantiff was required to pay, based upon the indicated benefit wage ratios and State experience factors:

23. The contribution rate differentials of the plaintiff as an employer in the State of Illinois due to the effects of plaintiff's performance under Contract 149, plaintiff's taxable wages, and the amounts of additional contributions which plaintiff was required to pay for the years 1947-1951, inclusive, because of its employment experience under Contract 149, are as follows:

Findings of Fact

138 C. Cls.

24. For the year 1945 there was a contribution rate differential of .3 percent favorable to plaintiff's operations at its three peacetime plants in the State of Illinois, due to plaintiff's employment experience under Contract 149. The taxable wages at plaintiff's three peacetime plants in the State of Illinois for the year 1945 amounted to $4,279,396.04 which, multiplied by the favorable contribution rate differential of .3 percent, results in the credit to the defendant of $12,838.19 shown in the foregoing tabulation. There were no contribution rate differentials, favorable or unfavorable, for the years 1943, 1944, 1946, and 1951, due to plaintiff's experience under Contract 149.

25. During the period of plaintiff's performance at the Garfield Division under Contracts 149 and 55, the plaintiff as an employer in the State of Illinois was required to and did make contributions to the Department of Labor of the State of Illinois, pursuant to the provisions of the Unemployment Compensation Act of that State. During the period of such performance, beginning with the calendar quarter ending June 30, 1943, through the calendar quarter ending June 30, 1946, the plaintiff was required to and did make such contributions aggregating the total sum of $729,369.89, of which the sum of $388,748.14 was attributable to taxable wages paid to employees at the Garfield Division in connection with employment under Contracts 55 and 149, and the balance of $340,621.75 was attributable to taxable wages paid to employees at plaintiff's three peacetime plants in the State of Illinois. Plaintiff was reimbursed by the Government the amount of such contributions attributable to employment under Contracts 55 and 149 during performance under such contracts upon the submission of properly documented vouchers under each contract. Plaintiff's claim in this case does not include any of the contributions which it was required to make and did make during the foregoing period.

26. During the period following the performance under Contracts 55 and 149, the plaintiff as an employer in the State of Illinois was required to and did continue to make contributions to the Department of Labor of the State of Illinois based upon its taxable wages paid to employees in