910 LAWS OF MARYLAND. [CH. 768

referee or special examiner. The Board may remove to it-
self or transfer to another referee the proceedings on any
pending claim. Any proceeding so removed or appealed to
the Board shall be heard by a quorum thereof. The Board
shall promptly notify the parties to any proceeding before
it of its decision, including its findings and conclusions in
support thereof, and such decision shall be final within ten
days after the mailing of notice thereof to the party's last
known address or, in the absence of such mailing, within.
ten days after the delivery of such notice, and judicial
review thereof shall be permitted the claimant or any
interested party claiming to be aggrieved thereby as pro-
vided in sub-section (h) of this Section: Provided, how-
ever, that upon denial by the Board of an application for
appeal from the decision of a referee or determination of
a special examiner, such decision or determination shall
be deemed to be the decision of the Board within the mean-
ing of this paragraph for the purposes of judicial review
and shall be subject to judicial review within the time and
in the manner provided for with respect to decisions of the
Board, except that the time for initiating such review shall
run from the date of notice of the order of the Board
denying the application for appeal.

CONTRIBUTIONS

7. (c) (5) If an employer subject to this Article shall
transfer his entire business, by sale or otherwise, to an-
other employing unit, the Board shall combine the expe-
rience-rating records of the two employing units, and shall
for purposes of rate determination transfer to the succes-
sor employer the pay-roll record and the benefit charges
of the predecessor.

The successor employer shall be liable for the contribu-
tions for such business, from the date the transfer occurred.

If the successor is an employer at the time of the trans-
fer, and has been assigned a contribution rate pursuant to
the provisions of this sub-section, he shall continue to pay
contributions at such previously assigned rate from the
date the transfer occurred through the next June 30.

If the successor is not an employer at the time of the
transfer, and acquires the business of one employer or
the businesses of two or more employers with the same
rate he shall pay contributions at the rate assigned to the
predecessor employer or employers from the date the trans-
fer occurred through the next June 30.

If the successor is not an employer at the time of the
transfer, and simultaneously acquires the businesses of
two or more employers with different rates of contribution,