ALBERT C. RITCHIE, GOVERNOR. 767

fication should, in the opinion of the Commission, 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 Act
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 services outside the State.

The Commission, in its administration of the State Acci-
dent 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 Commission, as
to make such dividend declaration warranted and advisable.

27. The entire expense of conducting and administering
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 monies appropriated
for the maintenance of the State Industrial Accident Commis-
sion and the payment of the salaries and expenses of said
Commission and its officers and employees. In the month
of January, nineteen hundred and eighteen, and annually
thereafter in such month the Commission shall ascertain the
just expense incurred by the Commission during the pre-
ceding calendar year, in conducting and in the administra-
tion 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 exclusively 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 them-
selves 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 Commission and the part thereof which
is applicable to the State Accident Fund shall likewise be
chargable thereto; and the Commission shall authorize, in the
same manner as other disbursements from the State Acci-