Malm

Plaintiff sued to collect delinquent contributions, interest and penalties, due under the Unemployment Insurance Act (Stats. 1935 p. 1226, Deering’s Gen. Laws, Act. No. 8780 d). Plaintiff had judgment for the contributions found due and for interest and costs. It appeals from the portion of the judgment denying recovery of the sum of $38.97 claimed as penalties for non-payment. The appeal is prosecuted upon a clerk’s and reporter’s transcript which .the parties have stipulated may be treated as a bill of exceptions and clerk’s transcript.

The appellant rests its cause for reversal on the want of evidence to support the conclusion of the trial court that “good cause existed for excusing defendant from payment of the penalty.” The record does not call for an extended review of the evidence. Appellant attached to its complaint an exhibit consisting of two pages of typed figures in columns indicating dates of delinquency, taxable wages, contributions assessed, and penalties assessed. The document was unsigned, unverified and uncertified. At the opening of the trial, counsel for the commission offered a copy of a “certificate” in evidence which, we may assume, was a copy of the…