950. WORKMEN'S COMPENSATION. [ART. 101

as may have been determined and published by the Commission and be-.
then in effect. The premiums shall be paid quarterly, and shall be the
prescribed percentage of the total wages paid to all employes subject
to the article for such preceding quarter. The State Treasurer shall
issue his receipt for any sums paid him hereunder in duplicate, the
original to be delivered to the person, firm or corporation or other
employer paying the same and the duplicate to be filed with the Com-
mission; provided, however, that in order to create a fund available
upon the application of this article as aforesaid on November first,
one thousand nine hundred and fourteen, the payment for the months
of November, one thousand nine hundred and fourteen, to February,
inclusive, one thousand nine hundred and fifteen, shall be made on
or before November first, one thousand nine hundred and fourteen, and
be preliminarily based 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 payment made to
the fund; if any employer be found to have underpaid for such four'
months, he shall pay the deficiency with the first quarterly payment
made by him after the end of said four months.

1914, ch. 800, sec. 18.

18. If a single establishment of work insured in the State Acci-:
dent Fund comprises several occupations listed in Section 32 of this'
article, the premium shall be computed according 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 number of employes 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 article, shall be included, whether it be in the form
of salary, wage, piece work, overtime, or any allowance in the way of
profit-sharing, premium 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.

1914; ch. 800, sec. 19.

19. It shall be the duty of the Commission to classify any indus-
tries subject to this article mentioned-or not mentioned which are
insured in the State Accident Fund. And the Commission shall have
power on or before the first day of January 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 classi-
fications with respect to their respective degrees of hazard and deter-
mine 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