California Court of Appeal April 4, 1945, Civ. No. 3154 (Porterville Citrus Ass'n v. California Employment Commission)

THE COURT.

The first of these actions was brought under section 45.10 of the California Unemployment Insurance Act [Stats. 1935, p. 1226, as amended; Deering’s Gen. Laws, Act 8780d], for the recovery of contributions paid under protest. The second was brought under other sections of this act for the collection of contributions, with interest and penalties.