WORKMEN'S COMPENSATION 3661

An. Code, 1924, sec. 27. 1914, ch. 800, sec. 27. 1916, ch. 597, sec. 27. 1920, ch. 456, sec. 27.

1927, ch. 552. 1931, ch. 213.

27. The entire expense of conducting and administering the State
Accident Fund, as likewise all other expenses of the State Industrial Acci-
dent Commission, shall be paid in the first instance by the State out of the
monies appropriated for the maintenance of the State Industrial Accident
Commission and the payment of the salaries and expenses of said Com-
mission and its officers and employees. In the month of January, nine-
teen hundred and eighteen, and annually thereafter in such month the
Commission shall ascertain the just expense incurred by the Commission
during the preceding calendar year, in conducting and in the administra-
tion of the State Accident Fund, by including the salaries of the Superin-
tendent of said fund and such other employees of the Commission whose
services were rendered exclusively to said fund, and all other expenses in-
curred exclusively for said fund; and the amount of such salaries and ex-
penses 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 Commis-
sion 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 Commission and the part thereof which is applicable to the
State Accident Fund shall likewise be chargeable thereto ; and the Commis-
sion shall authorize, in the same manner as other disbursements from the
State Accident 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
seventeen, 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 asso-
ciation, or self-insured, and shall also calculate and ascertain the amount
paid by the State for administrative expenses of the State Industrial Acci-
dent Commission during said preceding calendar year, including the
amount chargeable to the State Accident Fund under the preceding para-
graph of this section. The Commission shall then calculate and determine
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, ascertained as aforesaid for that year, of all the employers of this
State subject to the provisions of this Article; and the percentage so calcu-
lated and determined shall be assessed against all such employers carrying
their own insurance in proportion to their several payrolls, and all insur-
ance 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 calendar
year ending December thirty-first, nineteen hundred and seventeen, and