108 PUBLIC LAWS-CH. 117-JUNE 4, 1943 [57 STAT. "Average annual "(b) The term 'average annual pay roll' means the average of the payroll." annual pay rolls of any employer for the three consecutive twelve- month periods ending ninety days prior to the computation date; "Base period "(C) The term 'base period wages' means the wages paid to an wages." individual during his base period for employment; "Base period em- "(d) The term 'base period employers' means the employers by ploye. whom an individual was paid his base period wages; "Most recent em- "(e) The term 'most recent employer' means that employer who ployer. " last employed such individual immediately prior to such individual's filing an initial claim for benefits. Notice to employer. "(10) At least one month prior to the final date upon which the first contributions for any calendar year or part thereof become due from any employer at a contribution rate determined under this subsection, the Board shall notify such employer of his rate of con- tributions and of the benefit charges upon which such rate was based. Determination Such determination shall become conclusive and binding upon the Application for re- employer unless, within fifteen days after the mailing of notice view. thereof to his last-known address, or in the absence of mailing, within fifteen days after the delivery of such notice, the employer files an application for review and a redetermination, setting forth his reasons therefor. Upon receipt of such application, the Board shall volun- tarily adjust such matter or shall grant an opportunity for a fair hearing and promptly notify the employer thereof. No employer shall have standing, in any proceeding involving his rate of con- tributions or contribution liability, to contest the chargeability of his account of any benefits paid in accordance with a determination, Po"t, p. 116. redetermination, or decision pursuant to section 11 of this Act, except on the ground that the services on the basis of which such benefits were found to be chargeable do not constitute services performed in employment for him and only in the event that he was not a party to such determination, redetermination, or decision or to any other proceedings under this Act in which the character of such services Noticeofdenial,etc. was determined. The employer shall be promptly notified of the Board's denial of his application or of the Board's redetermination, both of which shall become final unless, within fifteen days after the mailing of sulch notice thereof to his last-klnown address, or in the absence of mailing, within fifteen days after the delivery of such notice, a petition for judicial review is filed in the District Court of Findings asto facts the United States for the District of Columbia. In any proceedings under this subsection the findings of the Board as to the facts, if supported by evidence and in the absence of fraud, shall be conchlsive and the jurisdiction of said court shall be confined to question of law. Precedence of pro- Such proceedings shall be given precedence over all other civil cases Post, p. 118. except cases arising under section 12 of this Act and under the District 45 Stat. 600 . . c. Code § 36- of Columbia Workmen's Compensation Act. An appeal may be 501, 36 -502 . taken from the decision of the District Court of the United States Appeal. for the District of Columbia to the United States Court of Appeals for the District of Columbia in the same manner as is provided in other civil cases. contributions pay- he contributions payable pursuant to subsections (b) and able. (c) of this section shall become due and be paid by each employer to the Board in accordance with such regulations as the Board may prescribe, and shall not be deducted in whole or in part from the wages of individuals in such employer's employ. "METHOD OF PAYING EMPLOYER CONTRIBUTIONS yment and col- "SEc. 4 . (a) The contributions required by section 3 shall be paid to and collected by the Board, and shall, immediately upon collection,
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