HERBERT R. O'CONOR, GOVERNOR. 627

(d) Recording of Assessment. In the event of default by
employer in the payment of any sum assessed pursuant to
Section 14 (a) of this Act, the Board may file with the clerk
of the Circuit Court of the County or the Superior Court of
Baltimore City, wherein the employer has his principal place
of business, and a copy thereof with the Clerk of the Cir-
cuit Court of any other county or the Superior Court of
Baltimore City, as the case may be, a certificate under its
official seal, stating: (a) the name of the employer; (b) his
address; (c) the amount of the contributions and interest
assessed and in default; and (d) that the time in which a
judicial review is permitted, pursuant to Sub-section (c) of
Section 14 of this Act, has expired without such appeal having
been taken and thereupon such clerk shall enter in the judg-
ment docket of the court, the name of the employer mentioned
in the certificate, the amount of such contributions and in-
terest assessed and in default and the date such certificate is
filed. Thereupon, the amount of such assessment so docketed
shall become a lien upon the title to and interest in real prop-
erty and the chattels real of the employer against whom the
assessment is made in the same manner as, and for all the
purposes of, a judgment of the court duly docketed, and no
property used in connection with the business of such em-
ployer shall be exempt from levy.

(e) Interest on Past-Due Contributions. Contributions un-
paid on the date on which they are due and payable, as pre-
scribed by the Board, shall bear interest at the rate of 1 per
centum per month from and after such date until payment
plus interest is received by the Board. Interest collected pur-
suant to this sub-section shall be paid into the unemployment
compensation fund.

(f) Collection by Suit. If, after due notice, any employer
defaults in any payment of contributions and interest, the
amount due may 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 collect contributions and interest 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 judicial review under
this Act and cases arising under the Workmen's Compensation
Law of this State. The Board may proceed in the collection
of contributions in the manner prescribed by Sections 154 to
159, inclusive, of Article 81 of the Annotated Code of Mary-
land (1939 Edition).

(g) Priorities Under Legal Dissolutions or Distributions.
In the event of any distribution of an employer's assets pur-
suant to an order of any court under the laws of this State,