WORKMEN'S COMPENSATION. 641

the preceding calendar year, in conducting and in the administration of the
State Accident Fund, by including the salaries of the Superintendent of
said fund and such other employees of the Commission whose services were
rendered exclusively to said fund, and all other expenses incurred exclu-
sively for said fund; and the amount of such salaries and expenses shall
be chargeable to the State Accident Fund. And if there be employees
of the Commission, other than the members themselves and the Secretary,
whose time is devoted partly to the general work of the Commission and
partly to the work of the State Accident Fund, and in case there are any
other expenses which are incurred jointly on behalf of the general work of
the Commission and the State Accident Fund, an equitable apportionment
of the salaries of such employees and expenses shall be made by the Com-
mission and the part thereof which is applicable to the State Accident
Fund shall likewise be chargeable thereto; and the Commission shall au-
thorize, in the same manner as other disbursements from the State Acci-
dent Fund are authorized, the whole amount so chargeable to the State
Accident Fund to be transferred from said fund by the treasurer to the
State Treasury to reimburse the State for the monies so appropriated and
expended in conducting and administering the State Accident Fund for the
calendar year ending December thirty-first, nineteen hundred and seven-
teen, and for each calendar year thereafter.

As soon as practicable after January 1st, nineteen hundred and eighteen,
and annually thereafter, the Commission shall ascertain as fully and accu-
rately as possible the total payroll of all the employers of this State,
subject to the provisions of this Article, for the preceding calendar year,
whether insured in the State Accident Fund, any stock company, or mutual
association, or self-insured, and shall also calculate and ascertain the
amount paid by the State for administrative expenses of the State Indus-
trial Accident Commission during said preceding calendar year, including
the amount chargeable to the State Accident Fund under the preceding
paragraph of this section. The Commission shall then calculate and deter-
mine the percentage which the total amount of such salaries and expenses,
other than the amount chargeable to the State Accident Fund, bore to the
total payroll, ascertain as aforesaid for that year, of all the employers of
this State subject to the provisions of this Article; and the percentage so
calculated and determined shall be assessed against all such employers
carrying their own insurance in proportion to their several payrolls, and
all insurance carriers, including the State Accident Fund, in proportion to
the aggregate payroll of employers insured therewith, as a special tax for
the maintenance of the State Industrial Accident Commission, other than
for conducting and administering the State Accident Fund, for the calen-
dar year ending December thirty-first, nineteen hundred and seventeen,
and for each calendar year thereafter; provided, however, that the total
amount to be assessed against and paid by such insurance carriers and self-
insurers shall not exceed one hundred thousand dollars for any one year.
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