Enos v. California Employment Stabilization Commission

STEEL, J. pro tem.

Plaintiff has appealed from a judgment rendered in the Superior Court of Sacramento County in favor of the defendant California Employment Stabilization Commission in an action for refund of certain contributions assessed and paid under protest. The action is based upon the theory that the services rendered were agricultural labor and exempt from contributions pursuant to the Unemployment Insurance Act (Deering’s Gen. Laws, Act 8780d).

After finding that all preliminary statutory procedure had been duly followed and complied with, the trial court, so far as material here,…