3658 ARTICLE 101

entire compensation received by every workman employed in extra-
hazardous work and insured in the State Accident Fund, within the mean-
ing 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.

This section and secs. 19 to 21 and secs. 23 and 30 referred to in construing sec. 48—
see notes to the latter. Picanardi v. Emerson Hotel Co., 135 Md. 94.

An. Code, 1924, sec. 19. 1912. sec. 19. 1914, ch. 800, sec. 19, 1920, ch. 456, sec. 19.
1931, ch. 340. 1935, ch. 451. 1937, ch. 426.

19. It shall be the duty of the Commission to classify any industries
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 classifications with
respect to their respective degrees of hazard and determine the risk of the
different classes, and fix the rate of premium for each class, according to
the risks of the same sufficiently large to guarantee a workmen's com-
pensation fund from year to year. It shall be the duty of the Com-
mission in determining the rates, in order to create a fund sufficiently
large to guarantee a workmen's compensation fund from year to year to
also reclassify from time to time the industries or occupations, in order
that there may be a flexible adjustment of the rates as the hazard fluctu-
ates, and to use all means in their power through the rate adjustment to
lessen the opportunities for injuries to the workmen. The classification
so determined and the rates of premium established shall be applicable for
such year unless a reclassification should, in the opinion of the Com-
mission, 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 proportion of the total pay of such employee as his service within
the State bears to his service outside the State. The State Industrial
Accident Commission shall have the power to apply that form of rating
system in the establishment of premiums which, in its judgment, is best
calculated to merit or individually rate the risk most equitably, predicated
upon the basis of its individual industrial accident experience, and to
encourage and stimulate accident prevention; and shall develop fixed and
equitable rules controlling such merit or individual rates. The Commis-
sion shall also have power to establish and fix minimum premiums to be
paid by any employer insured or insuring in the State Accident Fund, and
to require the payment of the estimated premiums in advance.

The Commission, in its administration of the State Accident Fund,
shall have the power to declare dividends to the subscribers or policy
holders in the Fund, either in the form of cash refunders 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.

Cited but not construed in Lowe v. Lowe, 150 Md. 603 (see notes to art. 16, sec. 38).

See notes to secs. 18 and 48.