EMERSON C. HARRINGTON, GOVERNOR. 1237

centage of the pay roll of such employer, as may have been
determined and published by the Commission and be then in
effect. The premiums shall be paid every four months, and
shall be the prescribed percentage of the total wages paid to all
employes subject to the Act for such preceding four month's
period. The State Treasurer shall issue his receipt for any
sums paid him hereunder in duplicate, the original to be deliv-
ered to the person, firm or corporation or other employer pay-
ing the same and the duplicate filed with the Commission; pro-
vided however, that in order to create a fund available upon
the application of this Act as aforesaid on November first, one
thousand nine hundred and fourteen, the payments for the
months of November, one thousand nine hundred and fourteen,
to February, inclusive, one thousand nine hundred and fifteen,
shall be made on or before November first, one thousand nine
hundred and fourteen and be preliminarily based upon the pay-
roll of the operations of the first four months of the year one
thousand nine hundred and fourteen. If any employer be found
to have overpaid for such four months he may deduct such over-
payment from the next succeeding four month's payment made
to the Fund; if any employer be found to have underpaid for
such four months, he shall pay the deficiency with the payment
made by him after the end of said four months.

Section 27. The entire expense of conducting and admin-
istering the State Accident Fund as likewise all other expenses
of the State Industrial Accident Commission shall be paid in
the first instance by the State out of the moneys appropriated
for the maintenance of the State Industrial Accident Commis-
sion and the payment of the salaries and expenses of said Com-
mission and its officers and employees. In the month of Janu-
ary, nineteen 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 administration of the State Accident
Fund, by including the salaries of the Superintendent of said
fund and such other employees of the Commission whose serv-
ices were rendered exclusively to said fund, and all other ex-
penses incurred exclusively for said fund; and the amount of
such salaries! and expenses shall be chargeable to the State Acci-
dent 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 part-
ly to the work of the State Accident Fund, and in case there
are any other expenses which are incurred jointly on behalf of