Court for the Southern District of New York, the Eastern District of New York, the Northern District of California, or the District of Columbia. A copy of such petition, together with initial process, shall forthwith be served upon the Board or any officer designated by it for such purpose. Service may be made upon the Board by registered mail addressed to the Chairman. Within fifteen days after receipt of service, or within such additional time as the court may allow, the Board shall certify and file with the court in which such petition has been filed a transcript of the record upon which the findings and decision complained of are based. Upon such filing the court shall have exclusive jurisdiction of the proceedings and of the question determined therein, and shall give precedence in the adjudication thereof over all other civil cases not otherwise entitled by law to precedence. It shall have power to enter upon the pleadings and transcript of the record a decree affirming, modifying, or reversing the decision of the Board, with or without remanding the cause for rehearing. The findings of the Board as to the facts, if supported by evidence and in the absence of fraud, shall be con'clusive. No additional evidence shall be received by the court, but the court may order additional evidence to be taken before the Board, and the Board may, after hearing such additional evidence, modify its findings of fact and conclusions and file such additional or modified findings and conclusions with the court, and the Board shall file with the court a transcript of the additional record. The judgment and decree of the court shall be final, subject to review as in equity

cases.

An applicant for review of a final decision of the Board concerning a claim for benefits shall not be liable for costs, including costs of service, or costs of printing records, except that costs may be assessed by the court against such applicant if the court determines that the proceedings for such review have been instituted or continued without reasonable ground.

(g) Findings of fact and conclusions of law of the Board in the determination of any claim for benefits, and the determination of the Board that the unexpended funds in the account are available for the payment of any claim for benefits under this Act, shall, except as provided in subsection (f) of this section, be binding and conclusive for all purposes and upon all persons, including the Comptroller General and any other administrative or accounting officer, employee, or agent of the United States, and shall not be subject to review in any manner other than that set forth in subsection (f) of the section.

(h) Except as may be otherwise prescribed by regulations of the Board, benefits payable with respect to any period prior to the date of a final decision of the Board with respect to a claim therefor shall be paid only after such final decision.

CONCLUSIVENESS OF REPORTS AND OF FAILURE TO MAKE REPORTS

SEC. 6. Every employer, employee, and master of a vessel, and every department and agency of the Federal Government which has in its employ or pays compensation to one or more employees, shall furnish to the Board such information, documents, and reports as the Board may prescribe in the administration of this Act; and every such employer, employee, master, department, and agency shall furnish to the Board copies of such reports, documents, and information in its possession or which may be required by law to be prepared or retained by it as the Board may require in the administration of this Act. Upon the termination of a voyage to which shipping articles pertain, the shipping commissioner, or any person performing the duties of a shipping commissioner with respect to such articles, shall route such articles through the Railroad Retirement Board: Provided, That if the Bureau of Marine Inspection and Navigation or any other unit within the Department of Commerce to which such articles may properly be routed requests that any particular articles be routed to it otherwise than through the Board, such articles may be so routed and if so routed such Bureau or unit shall forthwith furnish the Board with a copy thereof. The Board may require reports and information required to be furnished to it to be furnished under oath. Every person and organization engaged in the operation of facilities for the employment of employees shall furnish to the Board such information and reports on unemployment and placements as the Board may prescribe for the administration of this Act. Upon the termination of the employment of an employee, his employer with respect to such terminated employment shall, pursuant to such regulations as the Board may prescribe, issue to such employee a notation of discharge, unless entries are made with respect to such employment in a continuous discharge book possessed by, or in a certificate of discharge issued to, such employee.

The Board's record of the employment of an individual, the capacity in which performed, and the compensation payable therefor, shall, for the purpose of determining eligibility for and the amount of benefits, be conclusive, and the fact that the Board's records show that no report was made of employment claimed to have been performed by an individual during a particular period shall, for the purpose of determining eligibility for and the amount of benefits, be taken as conclusive that no employment was performed by such individual during that period, unless the error in the record of employment on a particular day, the capacity in which performed, and the compensation payable therefor, in the one case, or the failure to report or record employment in the other case, is called to the attention of the Board within two years after the end of the base year including the day on which such employment was claimed to have been performed.

LIMITATION OF FEES

SEO. 7. No claimant claiming benefits shall be charged fees of any kind by the Board, its employees, or representatives with respect to such claim. Any such claimant may be represented by counsel or other duly authorized agent, in any proceeding before the Board or its representatives or a court, but no such counsel or agent shall either charge or receive for such services more than an amount approved by the Board or by the court before whom the proceedings of the Board are reviewed. Any person who violates any provision of this section shall be punished by a fine of not more than $10,000 or by imprisonment not exceeding one year, or both.

CONTRIBUTIONS

SEC. 8. (a) Every employer shall pay a contribution equal to 3 per centum of the compensation payable by him to employees with respect to employment after June 30, 1941.

(b) Every employer shall pay a contribution equal to 6 per centum of the compensation payable by him to employees with respect to employment after December 31, 1940, and before July 1, 1941.

(c) In the payment of any contribution under this Act, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

(d) If more or less than the correct amount of the contributions required by this section is paid with respect to any compensation, then, under regulations prescribed under this Act by the Board, proper adjustments with respect to the contribution shall be made, without interest, in connection with subsequent contribution payments made under this Act by the same employer.

(e) If more or less than the correct amount of the contribution required by this section is paid with respect to any compensation and the overpayment or under payment of the contribution cannot be adjusted under subsection (d) of this section, the amount of the overpayment shall be refunded, or the amount of the underpayment shall be collected, in such manner and at such times (subect to the statute of limitations properly applicable thereto), as may be prescribed by regulations of the Board.

(f) The contributions required by this Act shall be collected by the Board and shall be deposited by it with the Secretary of the Treasury of the United States, 90 per centum thereof to the credit of the account and 10 per centum thereof to the credit of the fund.

(g) The contributions required by this Act shall be collected and paid quarterly or at such other times and in such manner and under such conditions not inconsistent with this Act as may be prescribed by regulations of the Board, and shall not be deducted, in whole or in part, from the compensation of employees in the employer's employ. If a contribution required by this Act is not paid when due, there shall be added to the amount payable (except in the case of adjustments made in accordance with the provisions of this Act) interest at the rate of 1 per centum per month or fraction of a month from the date the contribution became due until paid. Any interest collected pursuant to this subsection shall be credited to the account.

(h) All provisions of law, including penalties, applicable with respect to the contributions imposed by section 8 of the Railroad Unemployment Insurance Act, insofar as applicable and not inconsistent with the provisions of this Act, shall be applicable with respect to the contributions required by this Act.

PENALTIES

SEC. 9. (a) Any officer or agent of an employer, or any employee acting in his own behalf, or any person whether or not of the character hereinbefore defined, who shall willfully fail or refuse to make any report or furnish any information required by the Board in the administration of this Act, or who shall knowingly make or aid in making or cause to be made any false or fraudulent statement or report when a statement or report is required to be made for the purpose of this Act, or who shall knowingly make or aid in making or cause to be made any false or fraudulent statement or claim for the purpose of causing benefits or other payment to be made or not to be made under this Act, shall be punished by a fine of not more than $10,000 or by imprisonment not exceeding one year, or both.

(b) Any agreement by an employee to pay all or any portion of the contribution required of his employer under this Act shall be void, and it shall be unlawful for any employer, or officer or agent of an employer, to make, require, or permit any employee to bear all or any portion of such contribution. Any employer, or officer or agent of an employer, who violtes any provision of this subsection shall be punished for each such violation by a fine of not more than $10,000 or by imprisonment not exceeding one year, or both.

(c) Any person who violates any provision of this Act, the punishment for which is not otherwise provided, shall be punished for each such violation by a fine of not more than $1,000 or by imprisonment not exceeding one year, or both.

(d) All fines and penalties imposed by a court pursuant to this Act shall be paid to the court and be remitted from time to time by order of the judge to the Treasury of the United States to be credited to the account.

MARITIME UNEMPLOYMENT INSURANCE ACCOUNT

SEC. 10. (a) The Secretary of the Treasury shall maintain in the unemployment trust fund, established pursuant to section 904 of the Social Security Act, an account to be known as the maritime unemployment insurance account. This account shall consist of (i) 90 per centum of all contributions collected pursuant to section 8 of this Act, together with all interest thereon collected pursuant to section 8 of this Act; (ii) all additional amounts appropriated to the account in accordance with any provision of this Act; (iii) a proportionate part of the earnings of the unemployment trust fund, computed in accordance with the provisions of section 904 (e) of the Social Security Act; (iv) all amounts, realized in recoveries for overpayments or erroneous payment of benefits; (v) all amounts transferred thereto pursuant to section 11 of this Act; (vi) all fines or penalties collected pursuant to the provisions of this Act; (vii) all amounts credited thereto pursuant to section 2 (f), 10 (h), 10 (i), 12 (g), or 12 (h) of this Act; and (viii) such additional amounts as Congress may appropriate to the account. The appropriation of such additional amounts is hereby authorized. Notwithstanding any other provision of law, all moneys credited to the account shall be mingled and undivided, and are hereby permanently appropriated to the Board to be continuously available to the Board without further appropriation for the payment of benefits and refunds under this Act, and no part thereof shall lapse at any time, or be carried to the surplus fund or any other fund.

(b) All moneys in the account shall be used solely for the payment of the benefits and refunds provided for by this Act. The Board shall, from time to time, certify to the Secretary of the Treasury the name and address of each person or company entitled to receive benefits or a refund payment under this Act, the amount of such payments, and the time at which it shall be made, and, if a benefit payment, the manner in which it shall be made. Prior to audit or settlement by the General Accounting Office, the Secretary of the Treasury, through the Division of Disbursements of the Treasury Department, shall, in cash or otherwise as the Board may direct, make payment from the account directly to such person or company of the amount of benefits or refund so certified by the Board: Provided, however, That if the Board shall so request, the Secretary of the Treasury, through the Division of Disbursements of the Treasury Department, shall transmit benefit payments to the Board for distribution by it through registration offices or in such other manner as the Board deems proper. The Secretary of the Treasury shall advance from the account to such bonded employees of the Board as it may designate therefor such amounts as the Board 66661-42

13

finds necessary for the payment of benefits at registration offices in the same manner as advances are made to disbursing officers of the United States. Such designated employees shall have the same authority to disburse such funds for the payment of benefits as are vested in disbursing officers.

(c) The Board shall include in its annual report to Congress a statement with respect to the status and operation of the account.

(d) There is hereby appropriated to the account, out of any moneys in the Treasury not otherwise appropriated, 2 per centum of the amount of compensation payable to employees by the United States or an agency or instrumentality thereof for employment after December 31, 1940, and this appropriation shall be deemed a permanent annual appropriation.

(e) Section 904 (a) of the Social Security Act is hereby amended to read as follows:

"There in hereby established in the Treasury of the United States a trust fund to be known as the 'Unemployment Trust Fund', hereinafter in this title called the ‘Fund.' The Secretary of the Treasury is authorized and directed to receive and hold in the Fund all moneys deposited therein by a State agency from a State unemployment fund or by the Railroad Retirement Board to the credit of the railroad unemployment-insurance account, or to the credit of the maritime unemployment-insurance account, and all moneys appropriated to the inland waterways account or transferred therefrom, pursuant to certification by the Social Security Board, to the account of a State agency in the Fund. Such deposit may be made directly with the Secretary of the Treasury or with any Federal Reserve bank or member bank of the Federal Reserve System designated by him for such purposes."

(f) Section 904 (e) of the Social Security Act is hereby amended to read as follows:

"The Fund shall be invested as a single fund, but the Secretary of the Treasury shall maintain a separate book account for each State agency, the railroad unemployment insurance account, the maritime unemployment insurance account, and the inland waterways account, and shall credit quarterly on March 31, June 30, September 30, and December 31 of each year, to each account, on the basis of the average daily balance of such account, a proportionate part of the earnings of the Fund for the quarter ending on such date."

(g) The last sentence of section 904 (f) of the Social Security Act is hereby amended to read as follows: "The Secretary of the Treasury is authorized and directed to make such payments out of the Fund as the Railroad Retirement Board may duly certify for payment from the railroad unemployment insurance account or from the maritime unemployment insurance account, not exceeding the amount standing to the railroad unemployment insurance account or the maritime unemployment insurance account, at the time of such payment."

(h) If at any time the Board finds that the balance in the railroad unemployment insurance account is less than one-third of the amount credited thereto during the preceding twelve months, it is authorized to certify to the Secretary of the Treasury for transfer from the maritime unemployment insurance account to the railroad unemployment insurance account such sum as it determines is proper but not in excess of the amount it determines is necessary to assure the continued payment of benefits under the Railroad Unemployment Insurance Act during the ensuing sixty days: Provided, That no such transfer shall be made pursuant to this paragraph as will result in there having been transferred from the maritime unemployment insurance account to the railroad unemployment insurance account and not repaid from the railroad unemployment insurance account to the maritime unemployment insurance account an amount greater than 3 per centum of the balance in the maritime unemployment insurance account at the time of the last such finding. When the Board finds that there has been transferred from the maritime unemployment insurance account to the railroad unemployment insurance account more than has been repaid from the railroad unemployment insurance account to the maritime unemployment insurance account, and that the balance in the railroad unemployment insurance account is more than the amount of contributions which has been credited thereto during the preceding twelve months, it is authorized and directed to certify to the Secretary of the Treasury for repayment to the maritime unemployment insurance account from the railroad unemployment insurance account such portion of the balance in the railroad unemployment insurance account as is in excess of the amount of contributions credited thereto during the preceding twelve months. If at any time the Board finds that the balance in the maritime unemployment

insurance account is less than one-third of the amount credited thereto during the preceding twelve months, it is authorized to certify to the Secretary of the Treasury for transfer from the railroad unemployment insurance account to the maritime unemployment insurance account such sum as it determines is proper but not in excess of the amount it determines is necessary to assure the continued payment of benefits under the Maritime Unemployment Insurance Act during the ensuing sixty days: Provided, That no such transfer shall be made pursuant to this paragraph as will result in there having been transferred from the railroad unemployment insurance account to the maritime unemployment insurance account and not repaid from the maritime unemployment insurance account to the railroad unemployment insurance account an amount greater than 3 per centum of the balance in the railroad unemployment insurance account at the time of the last such finding. When the Board finds that there has been transferred from the railroad unemployment insurance account to the maritime unemployment insurance account more than has been repaid from the maritime unemployment insurance account to the railroad unemployment insurance account, and that the balance in the maritime unemployment insurance account is more than the amount of contributions which has been credited thereto during the preceding twelve months, it is authorized and directed to certify to the Secretary of the Treasury for repayment to the railroad unemployment insurance account from the maritime unemployment insurance account such portion of the balance in the maritime unemployment insurance account as is in excess of the amount of contributions credited thereto during the preceding twelve months. The Secretary of the Treasury is hereby directed to effectuate the transfers and repayments certified by the Board as provided in the preceding paragraphs of this subsection, and such transfers and repayments are included within the meaning of the word "benefits" as used in this Act and in the Railroad Unemployment Insurance Act.

(i) If at any time the balance in the account is less than one-third of the. amount credited thereto during the preceding twelve months, and an emergency exists affecting the maritime industry and causing widespread unemployment of employees as defined in this Act, the President shall so find, and thereupon the Secretary of the Treasury shall advance to the credit of the account such amount as the Board determines is necessary to assure, without resort to the provisions of subsection (h) of this section, the continued payment of benefits for sixty days from such finding: Provided, That no advance shall be in an amount in excess of $500,000, and the total of advances under this subsection shall not exceed the amount of contributions which the Board estimates has, at the time of the finding of the President hereinbefore provided for, accrued with respect to compensation for employment during the preceding twenty-four months. There is hereby continuously appropriated, out of any money in the Treasury not otherwise appropriated, such amounts as may be necessary from time to time to make the advances hereinabove provided for.

MARITIME UNEMPLOYMENT INSURANCE ADMINISTRATION FUND

SEC. 11. (a) There is hereby established in the Treasury of the United States a fund to be known as the maritime unemployment insurance administration fund. This fund shall consist of (1) 10 per centum of all contributions collected pursuant to section 8 of this Act, and (ii) such additional amounts as Congress may appropriate from time to time for expenses necessary or incidental to administering this Act. Such additional amounts are hereby authorized to be appropriated.

(b) There is hereby appropriated to the fund, out of any moneys in the Treasury not otherwise appropriated, three-tenths of 1 per centum of the amount of compensation payable to employees by the United States or an agency or instrumentality thereof for employment after December 31, 1940, and this appropriation shall be deemed a permanent annual appropriation.

(c) Notwithstanding any other provision of law, all moneys at any time credited to the fund are hereby permanently appropriated to the Board to be continuously available to the Board without further appropriation for any expenses necessary or incidental to administering this Act, including personal services in the District of Columbia and elsewhere; travel expenses including expenses of attendance at meetings when authorized by the Board; actual transportation expenses and not to exceed $10 per diem to cover subsistence and other expenses while in attendance at and en route to and from the place to which he is invited, to any person other than an employee of the Federal Government