Scripps Memorial Hospital, Inc. v. California Employment Commission

A hearing was granted in this case, after decision by the District Court of Appeal, Fourth Appellate District, in order that it might be considered together with the case of Seaside Memorial Hospital v. California Employment Commission, post, p. 681 [ 151 P.2d 116 ]. We adopt the following opinion of Mr. Presiding Justice Barnard as the decision of this court:

*671 This is an appeal from judgments in three actions, consolidated at the trial and on this appeal, which were brought to recover taxes or contributions paid under protest. The underlying question is whether the respondent is exempt from such payments under the California Unemployment Insurance Act, as amended (Stats. 1935, chap. 352; Stats. 1939, chaps. 628 and 630; Deering’s Gen. Laws 1939 Supp., Act 8780d), which will be referred to as the act. On September 5, 1936, the respondent was granted such exemption under section 7 (g) of the act. On April 5,1941, the appellant revoked this exemption but granted an exemption under section 7 (k). On March 6, 1942, the appellant revoked that exemption. The respondent then paid this tax covering a period from March, 1942, to September, 1942, under protest and brought these actions…