3120 ARTICLE 101.

classify from time to time the industries or occupations, in order that
there may he 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 workmen. The classification so deter-
mined and the rates of premium established shall be applicable for such
year unless a reclassification should, in the opinion of the Commission,
necessitate a change of rate within such year; and based on each one
hundred dollars of the gross annual payroll of each employer in any class;
provided, also, that for the purpose of this sub-title the pay of the employee
partly within and partly without the State shall be deemed to be such pro-
portion of the total pay of such employee as his service within the State
bears to his services outside the State.

The Commission, in its administration of the State Accident Fund,
shall have the power to declare dividends to the subscribers or policy hold-
ers in the Fund, either in the form of cash refunders 1 or credits, when
the financial condition of the Fund is such, in the judgment of the Com-
mission, as to make such dividend declaration warranted and advisable.
See notes to secs. 18 and 36.

An. Code, sec. 20. 1914, ch. 800, sec. 20.

20. The Commission may establish and require all employers insured
in the State Accident Fund to install and maintain a uniform form payroll.
The Commission shall ascertain and establish the amounts to be paid into
and out of the Accident Fund. Issue proper receipts for moneys received,
and certificates for benefits accrued and accruing from the State Accident
Fund.

See notes to secs. 18 and 36.

An. Code, sec. 21. 1914, ch. 800, sec. 21.

21. Every employer subject to the operation and effect of this article
who shall insure in the State Accident Fund, shall every four months sub-
mit a report to the Commission herein created, according to the regula-
tions and requirements it may prescribe, of his payroll for the four months
then ending. A failure to comply with this Section shall subject the em-
ployer to an extra contribution of one hundred dollars to be collected by
the Commission in a civil action in its name. The amount collected under
this Section shall be paid into the State Accident Fund.

Any employer who shall with fraudulent intent misrepresent to the Com-
mission the amount of payroll upon which the premium under this article
is based shall be liable to the Commission in ten times the amount of the
difference in the premium paid and the amount the employer should have
paid. The liability to the Commission under this provision shall be en-
forced in a civil action in the name of the Commission. All sums collected
under this Section shall be paid into the State Accident Fund.
See notes to secs. 18 and 36.

1 This word is just as it appears in the act.