upon. the payroll of the operations of the first four months of
the year one thousand nine hundred and fourteen. If any
employer be found to have overpaid for such four months he
may deduct such overpayment from the second quarterly pay-
ment made to the fund; if any employer be found to have un-
derpaid for such four months, lie shall pay the deficiency with
the first quarterly payment made by him after the end of said.
four months.

SEC. 18. If a single establishment of work insured in the
State Accident Fund comprises several occupations listed in
Section 32 of this Act, the premium shall be computed, accord-
ing to the payroll of each occupation, if clearly separable;
otherwise an average rate of premium shall be charged for
the entire establishment, taking into consideration the num-
ber of employees and the relative hazards. In computing the
payroll the entire compensation received by every workman
employed in extra-hazardous work and insured in the State
Accident Fund, within the meaning of this Act, shall be in-
cluded, whether it be in the form of salary, wage, piece work,
overtime, or any allowance in the way of profit-sharing, pre-
mium or otherwise, and whether payable in money, board or
otherwise provided the money value of board and similar
advantages shall have been fixed by parties at the time of
hiring.

SEC. 19. It shall be the duty of the Commission to classify
any industries subject to this Act mentioned or not mentioned
which are insured in the State Accident Fund. And the Com-
mission shall have power on or before the first day of Janu-
ary of each year to reclassify such industries, or oftener, if in
the opinion of the Commission the same should be deemed just
and advantageous; or to create additional classifications with
respect to their respective degrees of hazard, and determine
the risk of the different classes, and fix the rates of premium
for each class, according to the risks of the same sufficiently
large to guarantee a workmen's compensation fund from year
to year. It shall be the duty of the Commission in determin-
ing the rates, in order to create a fund sufficiently large to
guarantee a workmen's compensation fund from year to year
to also re-classify from time to time the industries or occupa-
tions in order that there may be a flexible adjustment of the
rates as the hazard fluctuates, and to use all means in their
power through the rate adjustment to lessen the opportunities
for injuries to the workman. The classification so determined