Washington V. Kitsap County Bank

BEALS, J. -- This action was instituted by the state of Washington against Kitsap County Bank, a corporation as defendant. The complaint alleged that the commissioner of unemployment compensation and placement of the state of Washington had, prior to the institution of the action, demanded from defendant payment of contributions to the unemployment compensation fund, and the defendant had failed to pay the same. It was also alleged that the majority of stock of the defendant corporation was owned by F. E. Langer; that Mr. Langer also owned the majority of the stock of the First National Bank of Poulsbo; and that the two banks together employed eight or more persons for twenty weeks during the year 1940. Judgment was demanded for contributions alleged to be due. Defendant demurred to plaintiff's complaint, upon the ground that the complaint failed to state facts sufficient to constitute a cause of action. After argument the trial court sustained the demurrer, and plaintiff having elected to stand upon its complaint, judgment was entered dismissing the action with prejudice, from which judgment the state of Washington has appealed.