Vaughn

— The city of Los Angeles brought this action to recover a sum alleged to be due and owing by defendant as a business license tax for the years 1956, 1957 and 1958.

Defendant is one of a group of official reporters of the Superior Court of the State of California in and for the County of Los Angeles upon whom such tax was sought to be imposed by the city under section 21.190 (subd. a) of the Los Angeles Municipal Code. 1

*200 Defendant filed a general demurrer to the complaint, which demurrer was overruled. Defendant did not answer and permitted judgment to be taken against him, from which he appeals.

Question: Is an official court reporter of the Superior Court of the State of California as a matter of law engaged in business “as an independent contractor and not as an employee of another” when he prepares reporter’s transcripts from the notes taken by him during civil trials, at the request of attorneys or other persons entitled by law to request the preparation of such transcripts ?

No. Defendant is an officer and employee of the Superior Court of the State of California in and for the County of Los Angeles, and the preparation of civil transcripts by him constitutes part…