1440 LAWS OF MARYLAND.

the entire compensation received by every workman employed
in extra-hazardous work and insured in the State Accident
Fund, within the meaning of this Act, 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 other-
wise, and whether payable in money, board or otherwise. Pro-
vided the money value of board and similar advantages shall
have been fixed by parties at the time of hiring.

SEC. 19. It shall be the duty of the Commission to classify
any industries subject to this Act mentioned or not mentioned
which are insured in the State Accident Fund. And the Com-
mission 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 re-
spect to their respective degrees of hazard and determine 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 be the duty of the Commission in determining the
rates, in order to create a fund sufficently large to guarantee
a workmen's compensation fund from year to year to also re-
classify from time to time the industries or occupations in order
that there may be 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, determined and the rates
of premium established shall be applicable for 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 Act the pay of the employe partly within and
partly without the State shall be deemed to be such propor-
tion of the total pay of such employe as his service within the
State bears to his services outside the State.

SEC. 20. The Commission may establish and require all em-
ployers insured in the State Accident Fund to install and main-
tain a uniform form payroll. The Commission shall ascertain
and establish the amounts to be paid into and out of the Acci-
dent Fund, issue proper receipts for moneys received, and cer-
tificates for benefits accrued and accruing from the State Acci-
dent Fund.

SEC. 21. Every employer subject to the operation and effect
of this Act who shall insure in the State Accident Fund, shall