HERBERT R. O'CONOR, GOVERNOR. 915

In the event that any claim for refund is rejected, a
written notice of rejection shall be forwarded the em-
ployer. Within ten days thereafter, he, they, or it may peti-
tion the Board for a formal hearing, setting forth the
grounds upon which such refund is claimed. The Board
shall grant such hearing and shall notify the petitioner
of the time and place fixed for such hearing. After such
hearing, the Board shall make such order in the matter
as may appear to it just and lawful, and shall furnish a
copy of such order to the petitioner.

14. (c) Judicial Review.

Within twenty days after the entry of any order as
provided in sub-section (a) or (b) of this section, any
aggrieved employer may secure a judicial review of the
action of the Board by appeal to the Superior Court of
Baltimore City, in which appeal the Board shall be made
a defendant. 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, or upon such person as the Board may designate.
With its answer, the Board shall certify and file with said
Court all documents and papers and a transcript of all
testimony, if any, taken in the matter, together with its
findings of fact and decision therein. In any judicial pro-
ceeding under this Section, the findings of the Board as
to the facts, if supported by evidence and in the absence
of fraud, shall be conclusive and the jurisdiction of said
Court shall be confined to questions of law. An appeal may
be taken to the Court of Appeals of Maryland in the same
manner, but not inconsistent with the provisions of this
Act, 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. In the event a final
judgment is rendered in favor of such employer the Board
shall refund to such employer, as provided in sub-section
(b) of this Section, an amount equal to the amount of
contributions or interest found by said Court to have been
invalid or illegally collected.

14. (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, where-
in the employer has his principal place of business, and a
copy thereof with the Clerk of the Circuit Court of any
other county, or the Superior Court of Baltimore City, as