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 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 sufficiently large to guarantee a workman'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 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 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. Ibid. sec. 20. 20. The Commission may establish and require all employers insured in the State Accident Fund to install and maintain a uniform payroll. The Commission shall ascertain and establish the amounts to be paid into and out of the Accident Fund, issue proper receipts for moneys received, and certificates for benefits accrued and accruing from the State Accident Fund. Ibid, sec. 21. 21. Every employer subject to the operation and effect of this Act, who shall insure in the State Accident Fund, shall every four months submit a report to the Commission herein created, according to the regulations and requirements it may prescribe, of his payroll for four months then ending. A failure. to comply with this section shall subject the employer to an extra contribution of one hundred dollars, to be collected by the Commission in a civil action in its name. The amount col lected under this section shall be paid into the State Accident Fund. Any employer who shall, with fraudulent intent, misrepresent to the Commission the amount of payroll upon which the premium under this Act is based, shall be liable to the Commission in ten times the amount of the difference in the premium paid and the amount the employer should have paid. The liability to the Commission under this provision shall be enforced in a civil action in the name of the Commission. All sums collected under this section shall be paid into the State Accident Fund. Ibid, sec. 22. 22. If an employer shall default in any payment required to be made by him to the State Accident Fund, the amount due from him shall be collected by civil action against him in the name of the State of Maryland, and it shall be the duty of the Commission, on the first Monday of each month, after November first, nineteen hundred and fourteen, to certify to the Attorney-General of the State the names and residences, or places of business, of all employers known to the Commission to be in default for such payment or payments for a longer period than five days and the amount due from each employer, and it shall then be the duty of the Attorney-General forthwith to bring or cause to be brought against each employer, a civil action in the proper Court for the collection of such amount so due, and the same, when collected, shall be paid into the State Accident Fund, and each employer's compliance with the provisions of this Chapter, requiring payments to be made to the State Accident Fund, shall date from the time of the payment of said money so collected as aforesaid to the said Commission for credit to the State Accident Fund.*† Ibid, sec. 23. 23. Ten per centum of the premiums collected from employ ers insured in the State Accident Fund shall be set aside by the Commission for the creation of a surplus until such surplus shall amount to the sum of fifty thousand dollars, and there * See opinion of S. I. A. C., Claim 1587, Emil Plassil, employee, as to when policy in State fund is effective. Held when premium is paid. The Attorney-General shall represent the State Industrial Accident Commission, 1916, chapter 560. after five per centum of such premiums until such time as, in the judgment of said Commission, such purplus shall be sufficiently large to cover the catastrophe hazard. The Commission shall also set up and maintain a reserve adequate to meet anticipated losses and carry all claims and policies to maturity. Ibid, sec. 24. 24. The Treasurer of the State shall be the custodian of the State Accident Fund, and all disbursements therefrom shall be paid by him upon order or voucher, approved and signed by the chairman or acting chairman and secretary of the Commission, and directed to the Comptroller of the State, who shall draw his warrant therefor. It shall be the duty of the Treasurer to keep and maintain the fund herein created separate and distinct from other State funds. On and after January 1st, 1915, the obligation in the bond of the State Treasurer shall contain a provision securing the protection of this fund. Ibid, sec. 25. 25. Whenever and as often as there shall be in the hands of the Treasurer, any sum belonging to the State Accident Fund not likely, in the opinion of the Commission, to be required for immediate use, it shall be the duty of the Board of Public • Works, when called upon by the Commission, to invest the same in interest-bearing securities, such as are accepted by the Equity Courts of Baltimore City for the investment of trust funds, and when and as it may become necessary or expedient to use the moneys so loaned or invested the Board of Public Works shall, when called upon by the Commission, collect or sell or otherwise realize upon any such loan or investment, and any interest accruing upon any such loan or investment as well as any interest received upon the deposit of moneys belonging to said fund shall be credited to said fund. The State Treasurer may deposit any portion of the State fund not needed for immediate use, in the manner and subject to all the provisions of law respecting the deposit of other State funds by him. Interest earned by such portion of the State Accident Fund deposited by the State Treasurer shall be collected by him and placed to the credit of the fund. Ibid, sec. 26. 1916, ch. 379, p. 779. 26. Any employer, after entering the State Accident Fund, mav withdraw from said fund after the period of one year upon giving sixty (60) days' notice of his intention so to do, and upon paying all arrears, if any, of premiums due the said fund, and upon assuring compensation to his employees by one of the other methods specified in the Act. 1914, ch. 800, sec. 27. 1916, ch. 597. 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 moneys appropriated for the maintenance of the State Industrial Accident Commission 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 preceding calendar year, iu 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 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 themselves 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 chargeable thereto; and the Commission 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 moneys 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 first, nineteen hundred and eighteen, and annually thereafter, the Commission shail ascertain as fully and accurately as possible the total payroll of all the employers of this State, subject to the provisions of this Act, for the preceding calendar year, whether insured in the State Accident Fund, any stock company, or mutual association, or self-insured, and shall also calculate and ascertain the amount paid by the State for administrative expenses of . the State Industrial Accident Commission during said preceding calendar year, excluding the amount chargeable to the State Accident Fund under the preceding paragraph 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 Act; and the percentage so calculated and determined shall be assessed against all such employers carrying their own insurance in proportion to their several payrolls, and all insurance 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 Decemher thirty-first, nineteen hundred and seventeen, and for each calendar year thereafter; provided, however, that the total amount to be assessed against and paid by such insurance carriers and self-insurers shall not exceed sixty thousand dollars for any one year. Payment of said taxes may be enforced by civil action in the name of the State of Maryland, and the amounts so assessed and collected by the Commission shall be paid into the State Treasury to reimburse the State for this portion of the expense of administering the Workmen's Compensation Law. And the Commission shall be and it is hereby clothed with such power |