3526 ARTICLE 95A

(g) (Witness Fees.) Witnesses subpoenaed pursuant to this section shall
be allowed fees at a rate fixed by the Board. Such fees and all expenses
of proceedings involving disputed claims shall be deemed a part of the
expense of administering this Article.

(h) (Appeal to Courts.) Any decision of the Board of Review in the
absence of an appeal therefrom as herein provided shall become final ten
days after the date of notification or mailing thereof, and judicial review
thereof, and judicial review thereof shall be permitted only after any party
claiming to be aggrieved thereby has exhausted his remedies before the
Board of Review as provided by this Article. The Board of Review shall
be deemed to be a party to any judicial action involving any such decision,
and may be represented in any such judicial action by the Attorney General
or by any qualified attorney who is a regular salaried employee of the
Board of Review, and has been designated by it for that purpose, upon
the recommendation of the Attorney General.

(i) (Court Review.) Within ten days after the decision of the Board
of Review has become final, any party aggrieved thereby may secure
judicial review thereof by appeal to the Circuit Court of the County or
the Superior Court of Baltimore City, as the case may be, in which appeal
any other party to the proceeding before the Board shall be made a de-
fendant. In such appeal, a petition which need not be verified, but which
shall state the grounds upon which a review is sought, shall be served upon
a member of the Board of Review, or upon such person as the Board of
Review may designate and such service shall be deemed completed service
on all parties, but there shall be left with the party so served as many
copies of the petition as there are defendants, and the Board of Review
shall forthwith mail one such copy to each such defendant. With its
answer the Board of Review shall certify and file with said Court all docu-
ments and papers and a transcript of all testimony taken in the matter,
together with its findings of fact and decision therein. The Board of Re-
view may also, in its discretion, certify to such Court questions of law
involved in any decision by it. In any judicial proceeding under this sec-
tion, the findings of the Board of Review as to the facts, if supported by
evidence and in the absence of fraud, shall be conclusive, and the jurisdic-
tion of said court shall be confined to questions of law. Such actions, and
the questions so certified, shall be heard in a summary manner and shall
be given precedence over all other civil cases except cases arising under the
workmen's compensation law of this state. An appeal may be taken from
the decision of the Circuit Court of the County, or the Superior Court
of Baltimore City, to the Court of Appeals of Maryland in the same man-
ner, but not inconsistent with the provisions of this Article, as is provided
in civil cases. It shall not be necessary, in any judicial proceeding under
this section, to enter exceptions to the rulings of the Board of Review and
no bond shall be required for entering such appeal. Upon the final determi-
nation of such judicial proceeding, the Board of Review shall enter an
order in accordance with such determination. A petition for judicial re-
view shall not act as a supersedeas or stay unless the Board of Review
shall so order.

Contributions.

1936 (Dec. Sp. Sess.), ch. 1, sec. 7. 1937, ch. 527, sec. 7. 1939, ch. 278, sec. 7.

7. (a) (Payment.)

(1) On and after January 1, 1936, contributions shall accrue and be-
come payable by each employer for each calendar year in which he is