Theodore R. McKeldin, Governor                    771

upon a member of the Board of Appeals or upon such person as the
Board of Appeals may designate. With its answer, the Board of Ap-
peals shall certify and file with said "court all documents and papers
and a transcript of all testimony, if any, taken in the matter, to-
gether with its findings of fact and decision therein. In any judicial
proceeding under this section, the findings of the Board of Appeals
as to the fact, 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 provi-
sions of this act, as is provided in civil cases. It shall not be neces-
sary, in any judicial proceeding under this section, to enter excep-
tions to the rulings of the Board of Appeals. In the event a final
judgment is rendered in favor of such employer the Board of Appeals
EXECUTIVE DIRECTOR shall refund to such employer, as pro-
vided 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.

7. (d) Appeal to the Board of Appeals.

On his own motion or on the application of an employing unit, the
Executive Director shall, on the basis of facts found by him deter-
mine whether an employing unit is an employer and whether services
performed for it constitute employment, and the contribution rate
to be assigned to an employer. A notice of the Executive Director's
determination, which shall include a statement of the supporting
facts found by the Executive Director, shall be mailed to the last
known address of the employing unit affected.

Within fifteen (15) days after a notice of determination was mailed
to the last known address of an employing unit or otherwise de-
livered to it, that employing unit may appeal to the Board of Ap-
peals, and said appeal shall be allowed as a matter of right. The
Executive Director shall be a party to such appeal.

The Board of Appeals shall afford the parties a reasonable oppor-
tunity for a fair hearing as provided in the case of hearings on ques-
tions involving benefits in Section 6 of this Act. A record shall be
kept of all testimony and proceedings before the Board of Appeals.
The decision of the Board of Appeals, which shall be written, shall
be mailed to the last known address of the employing unit affected
and to the Executive Director, along with such order as may be neces-
sary to give effect to the decision.

The decision of the Board of Appeals shall be final unless the em-
ploying unit involved in the proceedings before the Board of Appeals
initiates judicial review in accordance with the provisions of Section
14. (c) of this Act.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved April 10, 1957.