1s required to file with the Board a transcript of the testimony taken before him. The Board lists all appeals for hearing so as to afford opportunity to both parties to present arguments either oral or by arief or both, after which the records are reviewed by members of the Board and the decision of the referee is affirmed, reversed, or a further hearing ordered. The referees travel within their districts and hold hearings at points most convenient for the litigants. The Board likewise travels and holds hearings in various cities of the Commonwealth. In case of default in payment of compensation by an employer a judgment may be secured by filing a certified copy of a claim petition, agreement for compensation or award with the prothono- tary. Such judgment then becomes a lien against the property of the smployer or other party liable and execution may issue forthwith. Any document on file in the Bureau of Workmen’s Compensation or with the Board or any referee or any proceedings before the Board or a referee may be proved by a copy thereof certified by the Chairman of the Board and attested by the Secretary of the Board under the Board’s seal. Certain petitions such as petitions on agreed facts, petitions for commutation of payments, petitions for allowance of attorney’s fee and petitions to authorize persons other than a guardian to collect compensa- tion of minors must be heard bv the Workmen's {Compensation Board. COMMUTATION OR. LUMP-SUM PAYMENTS Compensation payable to non-resident alien de- pendents may be commuted by the employer without first securing permission from the Board. oy Lo Le ery Commutation in all other cases is subject to order of the Workmen’s Compensation Board upon petition of either employe or employer. All such petitions are heard by the Board exeept in cases where it would be inconvenient, because of distance, for the petitioners to appear before the Board. Such cases are referred to a referee, who takes testimony and returns transeript with his recommendation to the Board for final action. When application is made for commutation for the purchase of prop- erty, payment of a mortgage or other indebtedness or to finance a busi- ness, an investigation is made by a representative of the Department of Labor and Industry, so that the Board, when passing upon the appli- cation, has before it the report of the investigation as well as the facts developed at the hearing. In most cases where commutation is granted, the order includes the condition that the money be applied by the em- ployer or the insurance carrier to make certain nroner application of ‘he funds. The calculations, when compensation payments are commuted, are made from a table of present values which shows the present value at five per cent, compounded annually, of $1.00 per week, payable at the end of each week for any period up to twenty years. Copies of this table and method of application are contained in Volume IV. Court qd