California Employment Stabilization Commission v. Citizens National Trust & Savings Bank

The complaint alleges that decedent, Alice Boyer, was in her lifetime an employer as defined in section 9 of the Unemployment Insurance Act and was subject to the provisions of the statute; that she made payments of wages with respect to employments subject to said act; that the commission had found that she had failed to pay contributions in the sum of $121.56 and prayed for judgment in said amount, with interest as provided by statute. The answer of the executor of the estate (erroneously named as administrator in the complaint, substitution having been made at the time of trial) denied all of said allegations.

When the case was called for trial defendant objected to any proceedings on the ground that the court was without jurisdiction in that the amount sued for was not within the jurisdiction of the superior court. The objection was sustained and the court ordered a judgment of dismissal to be entered.

Plaintiff’s counsel asked that the ruling be set aside in order that he might make a motion for a transfer of the action to the municipal court. The motion was denied. Plaintiff appeals from the judgment of dismissal.

If the legality of a tax was involved the court should…