Legal Opinion

California Employment Commission v. Bowden

Appellate Division of the Superior Court of California

Decided June 12, 1942No. Civ. No. 108207Published

1Opinion of the Court

THE COURT

The Unemployment Insurance Act (Deering Gen. Law’s, Act 8780d) originally enacted in 1935 and extensively amended in 1939, provides a general scheme “For compulsory setting aside of funds to be used for a system of unemployment insurance, providing benefits for persons unemployed through no fault of their own, and to reduce involuntary unemployment and the suffering caused thereby to a minimum. ’ ’

It is stated in section 2 that:

“The imposition of the tax herein imposed upon California industry alone, without a corresponding tax being imposed on all industry in the United States…

2Cases cited7 opinions

  1. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
  2. Rochester Telephone Corp. v. United StatesSupreme Court of the United States · 1939
  3. Butte, Anaconda & Pacific Ry. Co. v. United StatesSupreme Court of the United States · 1933
  4. Wayland v. KleckArizona Supreme Court · 1941
  5. Helmuth v. Industrial Accident CommissionCalifornia Court of Appeal · 1922

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