California Employment Stabilization Commission v. Sacramento Valley Walnut Growers Ass'n

Plaintiff brought this action to recover from defendant contributions under the California Unemploy *174 ment Insurance Act (Stats. 1935, p. 1226, as amended, Leering’s Gen. Laws, 1937, Act 8780d) together with interest and penalties, upon the basis of wages paid by the association to certain employees during the period from January 1, 1938, to June 30, 1939. At the trial of the case it was agreed by counsel for the parties that the only issue for determination was whether one N. F. Todd was an employee of defendant during such period, it being conceded that defendant corporation did not otherwise have a sufficient number of employees to become subject to the act. The trial court found that Todd was an employee of defendant, and rendered judgment for plaintiff.

Defendant and appellant is an association of walnut growers, incorporated under the provisions of the Cooperative Marketing Act, its membership being limited to growers. It is a component part of the California Walnut Growers Association referred to as the Central, the latter being, however, a separate corporation whose membership is made up of representatives of various local growers ’ associations throughout the state,…