City of Los Angeles v. Vaughn

McCOMB, J. — 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 of his official duties provided for by law.

The Legislature has authorized the superior court to appoint official court reporters and to retain them “during the pleasure of’’ the appointing judge or judges (see, generally, Gov. Code, § 69941), and has classified such reporters among the “officers and employees’’ of the court (see, for example, Gov. Code, §§ 69894.1 and 69894.4 relating to Los Angeles County[2]).

Section 69956 of the Government Code requires the reporter to perform the duties required of him by law. One of these duties is the preparation of civil transcripts, and this duty is mandatory “if . . . requested by either party.” (Code Civ. Proc., § 269.)

Plaintiff argues: First. That since the reporter’s compensation for the preparation of a civil transcript comes from the party demanding it, he is not acting in his official capacity in preparing such a transcript.