chas
steward
mach
davis
argued
decided
may
william
logan
martin
birmingham
neil
sterne
anniston
walter
bouldin
birmingham
petitioner
homer
cummings
atty
charles
wyzanski
sp
asst
atty
robert
jackson
asst
atty
respondent
justice
cardozo
delivered
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validity
tax
imposed
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security
act
employers
eight
determined
petitioner
alabama
corporation
paid
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statute
filed
claim
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internal
revenue
sued
recover
payment
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conflict
statute
constitution
upon
demurrer
district
gave
judgment
defendant
dismissing
complaint
circuit
appeals
fifth
circuit
affirmed
decision
accord
judgments
judicial
massachusetts
howes
brothers
massachusetts
unemployment
compensation
commission
december
california
gillum
johnson
november
alabama
beeland
wholesale
kaufman
march
conflict
judgment
circuit
appeals
first
circuit
one
judge
dissented
davis
boston
maine
april
important
question
constitutional
law
involved
granted
certiorari
social
security
act
act
august
stat
divided
eleven
separate
titles
titles
ix
iii
related
case
stand
need
summary
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title
ix
employers
eight
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exceptions
pay
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year
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smaller
classes
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tax
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end
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section
title
iii
also
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invalid
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unemployment
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certain
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authorize
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designed
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boston
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atchison
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henneford
silas
mason
march
state
liberty
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cf
burnet
brooks
brushaber
union
pacific
whether
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critical
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pollock
farmers
loan
trust
pacific
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soule
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pollock
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knowlton
moore
capitation
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national
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thomas
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knowlton
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billings
stellwagen
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wright
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mountain
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latitude
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subject
attack
provisions
contained
unemployment
compensation
law
state
alabama
amended
carmichael
southern
coal
coke
carmichael
gulf
paper
corporation
opinion
rendered
cases
covers
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sonzinsky
march
indeed
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west
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parrish
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relevant
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government
many
available
figures
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years
country
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cyclical
depression
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ployment
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coal
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ereign
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concern
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license
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justice
mclean
said
federal
government
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conflict
two
farrington
tennessee
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every
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government
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polity
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state
georgia
pet
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said
broken
acceptance
view
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law
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government
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facts
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history
deliberations
adherence
determination
incumbent
equally
upon
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government
state
powers
neither
appropriated
one
hand
abdicated
carter
carter
coal
supra
page
purpose
constitution
regard
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invasion
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support
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legislative
body
said
carter
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supra
page
certain
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judgment
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justice
van
devanter
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think
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justice
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well
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principle
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bring
gain
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scheme
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delegated
constitution
prohibited
reserved
respectively
people
constitution
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power
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unemployed
persons
require
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money
purpose
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amounting
coercion
legal
sense
manifestly
designed
intended
directly
affect
state
action
respects
specified
valid
employed
credit
device
may
made
effective
enable
federal
authorities
induce
indeed
compel
state
enactments
purpose
within
realm
state
power
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control
state
administration
state
laws
act
creates
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security
board
imposes
upon
duty
studying
making
recommendations
legislation
administrative
policies
concerning
unemployment
compensation
related
subjects
section
authorizes
grants
money
old
age
assistance
administration
unemployment
compensation
aid
dependent
children
maternal
child
welfare
public
health
grant
depends
upon
state
compliance
conditions
prescribed
federal
authority
amounts
given
within
discretion
congress
may
time
make
available
federal
money
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effectively
influence
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policy
standards
details
administration
excise
laid
section
limited
specified
employers
imposed
raise
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pay
unemployment
compensation
imposed
regard
subject
upon
enactment
state
laws
purpose
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requirements
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act
employers
subject
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tax
becomes
entitled
credit
amount
pays
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fund
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law
per
cent
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tax
amounts
yielded
remaining
per
assigned
specific
purpose
may
applied
pay
federal
contributions
expenses
respect
state
unemployment
compensation
yet
possible
determine
closely
sums
needed
purposes
federal
act
passed
wisconsin
state
paying
unemployment
compensation
though
plan
force
students
subject
generally
deemed
best
yet
devised
found
necessary
change
law
order
secure
federal
approval
absence
wisconsin
employers
subject
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tax
allowed
deduction
account
contribution
state
fund
state
moved
conform
federal
requirements
utterly
objectionable
order
save
taxpayers
federal
tax
imposed
addition
contributions
state
laws
federal
agencies
prepared
took
draft
bills
state
legislatures
enable
induce
pass
laws
providing
unemployment
compensation
accordance
federal
requirements
thus
obtain
relief
employers
impending
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exaction
obviously
act
creates
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tax
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course
state
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reject
measure
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adopt
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authority
full
burden
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tax
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federal
demands
similarly
conditioned
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time
time
congress
shall
determine
possible
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pressure
field
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limit
already
least
yielding
inducement
resulting
immediately
application
federal
tax
credit
device
provided
unemployment
compensation
form
merit
approval
social
security
board
presumably
remaining
comply
whenever
convenient
legislatures
pass
necessary
laws
terms
measure
make
clear
tax
credit
device
intended
enable
federal
officers
virtually
control
exertion
powers
field
alone
jurisdiction
constitution
excluded
opinion
judgment
circuit
appeals
reversed
footnotes
sec
social
security
board
shall
approve
state
law
submitted
within
thirty
days
submission
finds
provides
compensation
paid
public
employment
offices
state
agencies
board
may
approve
compensation
shall
payable
respect
day
unemployment
occurring
within
two
years
first
day
first
period
respect
contributions
required
money
received
unemployment
fund
shall
immediately
upon
receipt
paid
secretary
treasury
credit
unemployment
trust
fund
established
section
section
chapter
money
withdrawn
unemployment
trust
fund
state
agency
shall
used
solely
payment
compensation
exclusive
expenses
administration
compensation
shall
denied
state
otherwise
eligible
individual
refusing
accept
new
work
following
conditions
position
offered
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due
directly
strike
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labor
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wages
hours
conditions
work
offered
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less
favorable
individual
prevailing
similar
work
locality
condition
employed
individual
required
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company
union
resign
refrain
joining
bona
fide
labor
organization
rights
privileges
immunities
conferred
law
acts
done
pursuant
thereto
shall
exist
subject
power
legislature
amend
repeal
law
time
board
shall
upon
approving
law
notify
governor
state
approval
december
taxable
year
board
shall
certify
secretary
treasury
state
whose
law
previously
approved
except
shall
certify
state
reasonable
notice
opportunity
hearing
state
agency
board
finds
changed
law
longer
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provisions
specified
subsection
respect
taxable
year
failed
comply
substantially
provision
time
taxable
year
board
reason
believe
state
whose
law
previously
approved
may
certified
subsection
shall
promptly
notify
governor
state
sec
hereby
established
treasury
trust
fund
known
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fund
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title
called
secretary
treasury
authorized
directed
receive
hold
fund
moneys
deposited
therein
state
agency
state
unemployment
fund
deposit
may
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directly
secretary
treasury
federal
reserve
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member
bank
federal
reserve
system
designated
purpose
shall
duty
secretary
treasury
invest
portion
fund
judgment
required
meet
current
withdrawals
investment
may
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interest
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principal
interest
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original
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par
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outstanding
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market
price
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obligations
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second
liberty
bond
act
amended
section
title
hereby
extended
authorize
issuance
par
special
obligations
exclusively
fund
special
obligations
shall
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interest
rate
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computed
end
calendar
month
next
preceding
date
issue
borne
obligations
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part
public
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average
rate
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eighth
per
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obligations
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obligations
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redemption
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fund
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part
fund
fund
shall
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single
fund
secretary
treasury
shall
maintain
separate
book
account
state
agency
shall
credit
quarterly
march
june
september
december
year
account
basis
average
daily
balance
account
proportionate
part
earnings
fund
quarter
ending
date
secretary
treasury
authorized
directed
pay
fund
state
agency
amount
may
duly
requisition
exceeding
amount
standing
account
state
agency
time
payment
list
services
comprehensive
included
master
house
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george
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halsbury
laws
england
et
seq
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also
following
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virginia
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colonial
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georgia
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taylor
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north
carolina
revised
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john
macarthur
maguire
essay
exercise
national
rights
harvard
legal
essays
pp
massachusetts
decisions
must
read
light
particular
definitions
restrictions
massachusetts
constitution
opinions
justices
mass
mass
see
howes
brothers
massachusetts
unemployment
compensation
commission
supra
pages
alabama
general
acts
art
et
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flat
license
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arizona
revised
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supplement
et
seq
general
gross
receipts
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license
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laws
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gross
receipts
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laws
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acts
nos
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gross
receipts
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mississippi
laws
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gross
receipts
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new
mexico
laws
general
gross
receipts
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south
dakota
laws
general
gross
receipts
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expired
june
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laws
title
general
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receipts
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virginia
code
supplement
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gross
receipts
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total
estimated
receipts
without
taking
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deduction
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first
year
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even
maximum
credits
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estimated
receipts
title
ix
range
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extreme
hold
unwillingness
pass
statutes
receipts
still
larger
attitude
massachusetts
significant
act
became
law
august
two
days
federal
act
even
prescribed
provisions
become
operative
unless
federal
bill
became
law
unless
eleven
following
alabama
connecticut
delaware
georgia
illinois
indiana
iowa
maine
maryland
michigan
minnesota
missouri
new
hampshire
new
jersey
new
york
north
carolina
ohio
rhode
island
south
carolina
tennessee
vermont
impose
employers
burdens
substantially
equivalent
fear
competition
thus
forcefully
attested
see
also
california
art
idaho
laws
third
extra
session
mississippi
laws
perkins
state
action
federal
estate
tax
credit
clause
north
carolina
rev
see
note
supra
see
note
supra
last
provision
afford
maximum
safety
funds
essential
insure
operate
promote
stability
business
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unemployment
reserve
funds
peculiarity
demands
upon
fluctuate
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result
avoided
bill
provision
reserve
funds
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treasury
invested
liquidated
secretary
treasury
manner
calculated
promote
business
stability
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conditions
investment
securities
purchased
open
market
unwise
secretary
treasury
may
issue
special
nonnegotiable
obligations
exclusively
unemployment
trust
fund
reverse
situation
exists
heavy
drains
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upon
fund
payment
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benefits
treasury
dispose
securities
belonging
fund
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market
may
assume
method
handling
reserve
funds
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bill
solve
problem
often
raised
discussions
unemployment
compensation
regarding
possibility
transferring
purchasing
power
boom
periods
depression
periods
fact
operate
sustain
purchasing
power
onset
depression
without
counteracting
deflationary
tendencies
house
report
congress
session
cf
stat
et
seq
stat
et
papers
president
james
richardson
vol
pp
compare
snow
wall