Empire Star Mines Co. v. California Employment Commission

The Empire Star Mines Company contracted with certain persons, on a royalty basis, to produce ore from various portions of its properties. Upon a ruling of the California Employment Commission that these persons were employees within the meaning of the Unemployment Insurance Act (Stats. 1935, p. 1226, as amended; Deering’s Gen. Laws, 1939 Supp., Act 8780d), the mining company, under protest, paid the taxes imposed by that statute. The trial court held adversely to the state’s construction of the contracts, and the commission has appealed from the judgment entered in conformity with that…