HARRY W. NICE, GOVERNOR. 25

(b) EMPLOYMENT SERVICE ACCOUNT.

A special "reemployment service account" shall be main-
tained as a part of the unemployment compensation admin-
istration fund for the purposes of maintaining the public
employment offices established pursuant to section 12 of
this Act and for the purpose of cooperating with the United
States Employment Service. There shall be paid into such
account the moneys designated in section 12 (b) of this
Act, and such moneys as are apportioned for the purposes
of this account from any moneys received by this State
under title III of the Social Security Act, as amended.

COLLECTION OF CONTRIBUTIONS.

14. (a) INTEREST ON PAST-DUE CONTRIBU-
TIONS.

Contributions unpaid on the date on which they are due
and payable, as prescribed by the Board, shall bear inter-
est at the rate of 1 per centum per month from and after
such date until payment plus accrued interest is received
by the Board. Interest collected pursuant to this subsection
shall be paid into the unemployment compensation fund.

(b) COLLECTION.

If, after due notice, any employer defaults in any pay-
ment of contributions or interest thereon, the amount due
shall be collected by civil action in the name of the State,
and the employer adjudged in default shall pay the costs of
such action. Civil actions brought under this section to col-
lect contributions or interest thereon from an employer
shall be heard by the court at the earliest possible date and
shall be entitled to preference upon the calendar of the
court over all other civil actions except petitions for judi-
cial review under this Act and cases arising under the
workmen's compensation law of this State.

(c) PRIORITIES UNDER LEGAL DISSOLUTIONS
OR DISTRIBUTIONS.

In the event of any distribution of an employer's assets
pursuant to an order of any court under the laws of this
State, including any receivership, assignment for benefit
of creditors, adjudicated insolvency, composition, or sim-
ilar proceeding, contributions then or thereafter due shall
be paid in full prior to all other claims except taxes and
claims for wages of not more than $250 to each claimant
earned within six months of the commencement of the pro-