Mark Hopkins Inc. v. California Employment Stabilization Commission

Appellant, Mark Hopkins, Incorporated, appeals from an adverse judgment in an action brought against the California Employment Stabilization Commission to recover $4,061.59 paid under protest, in accordance with section 45.10 of the California Unemployment Insurance Act [Stats. 1935, p. 1226 as amended; 3 Deering’s Gen. Laws, Act 8780d], which sum represented contributions, interest and penalties alleged by the commission to be due under the act with respect to compensation paid to musicians of bands playing at the hotel.

Plaintiff in its complaint stated that the collection of contributions,…