628 LAWS OF MARYLAND. [CH. 385

including any receivership, assignment for benefit of creditors,
adjudicated insolvency, composition, or similar proceeding, con-
tributions then or thereafter due shall be paid in full prior to
all other claims except taxes with which it shall share pro
rata. In the event of an employer's death, claims for contri-
butions shall be allowable against his estate as preferred debts,
as in the case of taxes under Section 150, Sub-section (c), of
Article 81 of the Annotated Code of Maryland (1939 Edition).
In the event of an employer's adjudication in bankruptcy,
judicially confirmed extension proposal, or composition, under
the Federal Bankruptcy Act of 1898, as amended, contribu-
tions then or thereafter due shall be entitled to priority as a
tax, as provided in Section 64 (a) of that Act (U. S. C. A.,
Title 11, Sec. 104 (a), as amended).

No final report or act of any executor, administrator,
assignee, trustee, receiver, auditor or other fiduciary or officer
engaged in administering the assets of any employer and act-
ing under the authority and/or supervision of any court, shall
be allowed or approved by the court unless the Board shall
have been given 10 days' written notice thereof, during which
time it may file claim or interpose objection to such report
or act.

(h) Liability on Acquisition of Assets of Employer. Any
individual or employing unit which acquires the organization,
trade, or business or a substantial part of the assets thereof
from an employer, shall notify the Board in writing by regis-
tered mail not later than five days prior to the acquisition.
Unless such notice is given such acquisition shall be void as
against the Board if, at the time of acquisition, any contribu-
tions or interest are due and unpaid by the previous employer;
and the Board shall have the right to proceed against such
successor for the collection of such contributions or interest
due in the manner prescribed in this section.

(i) Forfeiture of Corporate Charter. The provisions of
Article 81, Sections 152 and 153 of the Annotated Code of
Maryland (1939 Edition) shall apply to non-payment of un-
employment compensation contributions or interest.

(j) Liability on Dissolution of Corporation. The provisions
of Article 23, Section 98 of the Annotated Code of Maryland
(1939 Edition) shall apply to the payment of unemployment
compensation contributions and interest due and owing by
any corporation.

PROTECTION OF RIGHTS AND BENEFITS.

15. (b) Limitation of Fees. No individual claiming bene-
fits shall be charged fees of any kind in any proceeding under
this Act by the Board or its representatives or by any Court
or by any officer thereof. Any individual claiming benefits in