Gillum

This is a proceeding in mandamus to compel the respondents, in so far as their official duties may be involved, to comply fully with the State Unemployment Reserves Act (Stats. 1935, p. 1226), and with the Federal Social Security Act (49 Stats, at Large, 620).

The petitioner is the proprietor of the Hotel Claremont in the county of Alameda. As such, he is the employer of eight or more persons in the state of California. In accordance with the state act he forwarded to the Unemployment Reserves Commission of. this state nine-tenths of one per cent of the wages paid to his employees, and forty-five hundreths of one per cent deducted from the wages of his employees during the same period, said sums representing the tax on the employer and the employee under the state act. The petitioner alleges that the respondent commission received the moneys but refuses to pay the same to the state treasurer as required by the state act, notwithstanding the demand of the respondent state controller that it do so; that the respondent controller has notified the petitioner that even if said funds be paid to the State Treasurer he (the controller) will refuse to audit and draw warrants for the…