Twentieth Century Lites, Inc. v. California Department of Employment

The California Employment Commission, acting under the same statute which was construed and applied in Empire Star Mines v. California Employment Commission, ante, p. 33 [168 P.2d 686], and Briggs v. Cali fornia Employment Commission, ante, p. 50 [168 P.2d 696] (Unemployment Insurance Act, Stats. 1935, p. 1226, as amended; Deering’s Gen. Laws, 1939 Supp., Act 8780d) determined that certain persons who solicited orders for Twentieth Century Lites, Inc., were employees. Upon that finding it levied an assessment upon the corporation for taxes at the rate imposed by the statute. The amount was…