Chap. 318.—An ACT to amend and re-enact sections 12, 20-a, 29, 30, 31, 32, 35,
39, 40, 41, 50, 53, 55, 61, 63, 65, 67, 69 and 75, of an act entitled an act to pre-
vent industrial accidents: ‘to provide medical and surgical care for injured
employees; to establish rates of compensation for personal injuries or “death
sustained by employees in the course of employment; to provide methods for
insuring the payment of such compensation; to create an industrial commis-
sion for the administration of this act, and to prescribe the powers and duties
of such commission; to levy a tax and appropriate funds for the administra-
tion of this act, which became a law March 21, 1918, sections 12, 29, 30, 31,
32, 53 and 55 of which were amended by an act approved March 15, 1920,
and section 39 of which was amended by acts approved March 15, 1920, and
March 24, 1922, and sections 61 and 69 of which were amended by act approved

March 4, 1922.
Approved March 20, 1924.

1. Be it enacted by the genera] assembly of Virginia, That sections
twelve, twenty-a, twenty-nine, thirty, thirty-one, thirty-two, thirty-
five, thirty-nine, forty, forty-one, fifty, fifty-three, fifty-five, sixty-one,
sixty-three, sixty-five, sixty-seven, and sixty-nine of an act entitled an
act to prevent industrial accidents; to provide medical and surgical
care for injured employees; to establish rates of compensation for per-
sonal injuries or death sustained by employees in the course of em-
ployment; to provide methods for insuring the payment of such com-
pensation; to create an industrial commission for the administration
of this act, and to prescribe the powers and duties of such commission;
to levy a tax and appropriate funds for the administration of this act,
which became a law March twenty-first, nineteen hundred and eighteen,
sections twelve, twenty-nine, thirty, thirty-one, thirty-two, fifty-three
and fifty-five of which were amended by an act approved March fif-
teenth, nineteen hundred and twenty, and section thirty-nine of which
was amended by acts approved March fifteenth, nineteen hundred and
twenty, and March twenty-fourth, nineteen hundred and twenty-two,
and sections sixty-one and sixty-nine of which were amended by acts
approved March twenty-fourth, nineteen hundred and twenty-two.

Section 12. The rights and remedies herein granted to an employee
where he and his employer have accepted the provisions of this act,
respectively, to pay and accept compensation on account of personal
injury or death by accident, shall exclude all other rights and remedies
of such employee, his personal representative, parents, dependents or
next of kin, at common law or otherwise, on account of such injury,
loss of service or death; provided, however, that where such employee,
his personal representative or other person may have a right to recover
damages for such injury, loss of service or death from any person or per-
sons other than such employer, he may institute an action at law against
such third person or persons before an award is made under this act
and prosecute the same to its final determination, but either the accept-
ance of an award hereunder, or the procurement of a judgment in an
action at law, shall be a bar to proceeding further with the alternate
remedy; and provided further that if the employee who has so accepted
the provisions of this act be an infant employed knowingly and wilfully
in violation of law, nothing herein contained shall be construed to
prevent the parents of such infant employee from maintaining an action
at law for loss of service of said infant against his employer or other
person who may be responsible therefor and recovering damages therefor
in addition to the compensation recoverable hereunder. In all cases
where an employer and employee have accepted the workmen’s com-
pensation act as hereinbefore provided, any injury to a minor while
employed contrary to the laws of this State shall be compensable under
this act the same, and to the same extent, as if said minoremployee was
an adult.

The acceptance of an award under this act against an employer for
compensation for the injury or death of an employee shall operate as
an assignment to the employer of any right to recover damages which
the injured employee or his personal representative or other person
may have against any other party for such injury or death, and such
employer shall be subrogated to any such right and may enforce, in
his own name or in the name of the injured employee or his personal
representative, the legal liability of such other party. If the injured
employee, his personal representative or other person entitled so to
do has made a claim under this act against his employer, and has not
proceeded against such other party, the employer may, in order to
prevent the loss of his rights by the passage of time, institute such
action prior to the making of an award hereunder.

The amount of compensation paid by the employer or the amount
of compensation to which the injured employee or his dependents are
entitled shall not be admissible as evidence in any action brought to
recover damages, but any amount collected by the employer under the
provisions of this section in excess of the amount paid by the employer
or for which he is liable shall be held by the employer for the benefit
of the injured employee or other person entitled thereto, less such
amounts as are paid by the employer for reasonable expenses and at-
torney’s fees. Provided, that no compromise settlement shall be made
by the employer or insurance carrier in the exercise of such right of
subrogation without the approval of the industrial commission and the
injured employee, or the personal representative or dependents of the
deceased employee, being first had and obtained.

Where any employer is insured against liability for compensation
with any insurance carrier, and such insurance carrier shall have paid
any compensation for which the employer is liable or shall have assumed
the liability of the employer therefor, it shall be subrogated to all the
rights and duties of the employer, and may enforce any such rights in
its Own name or in the name of the injured employee or his personal
representative; provided, however, nothing herein shall be construed
as conferring upon insurance carriers any other or further rights than
those existing in the employer at the time of the injury to his employee,
anything in the policy of insurance to the contrary notwithstanding.

Section 20-a. Where any person (in this section referred to as
‘“‘owner’’) undertakes to perform or execute any work which is a part
of his trade, business or occupation and contracts with any other person
(in this section referred to as “sub-contractor’”’) for the execution or
performance by or under such sub-contractor of the whole or any part
of the work undertaken by such owner, the owner shall be liable to
pay to any workman employed in the work any compensation under
this act which he would have been liable to pay if the workman had
been immediately employed by him.
Where any person (in this section referred to as ‘‘contractor’’) con-
tracts to perform or execute any work for another person which work
or undertaking is not a part of the trade, business or occupation of
such other person and contracts with any other person (in this section
referred to as ‘‘sub-contractor’’) for the execution or performance by
or under the sub-contractor of the whole or any part of the work under-
taken by such contractor, then the contractor shall be liable to pay to any
workman employed in the work any compensation under this act which
he would have been liable to pay if that workman had been immediately
employed by him.

Where the sub-contractor, as the term is hereinbefore used, in turn
contracts with still another person (in this section also referred to as

“‘sub-contractor’’) for the performance or execution by or under such
last sub-contractor of the whole or any part of the work undertaken
by the first sub-contractor, then the liability of the owner or contractor,
as those terms are hereinbefore used, shall be the same as the liability
imposed by the preceding paragraphs of this sub-section.

Where compensation is claimed from or proceedings are taken
against the owner or contractor, as those terms are hereinbefore used,
then, in the application of this act reference to the owner or contractor
shall be substituted for reference to the sub-contractor, except that
the amount of compensation shall be calculated with reference to the
earnings of the workman under the sub-contractor by whom he is
immediately employed.

Section 29. No compensation shall be allowed for the first ten
calendar days of incapacity resulting from an injury except the benefits
provided for in section twenty-six; but if incapacity extends beyond
that period compensation shall commence with the eleventh day of
disability. If, however, such incapacity shall continue for a period of
more than six ‘weeks, then compensation shall be allowed from the first
day of such incapacity.

Section 30. Where the incapacity for work resulting from the in-
jury is total, the employer shall pay, or cause to be paid, as hereinafter
provided, to the injured employee during such total incapacity a weekly
compensation equal to fifty per centum of his average weekly wages,
but not more than twelve dollars, nor less than six dollars a week; and
in no case shall the period covered by such compensation be greater
than five hundred weeks, nor shall the total amount of all compensa-
tion exceed four thousand five hundred dollars.

Section 31. Except as otherwise provided in the next section here-
after, where the incapacity for work resulting from the injury is partial,
the employer shall pay, or cause to be paid, as hereinafter provided,
to the injured employee during such incapacity a weekly compensation
equal to fifty per centum of the difference between his average weekly
wages before the injury and the average weekly wages which he is able
to earn thereafter, but not more than twelve dollars a week, and in no
case shall the period covered by such compensation be greater than
three hundred weeks from the date of the injury. In case the partial
incapacity begins after a period of total incapacity, the latter period
shall be deducted from the maximum period herein allowed for partial
incapacity.
Section 32. Cases in which incapacity shall be deemed to continue
for periods specified in section; compensation.—In cases included by
the following schedule the incapacity in each case shall be deemed to
continue for the period specified, and the compensation so paid for
such injury shall be as specified therein, and shall be in lieu of all other
compensation, to-wit:

(a) For the loss of a thumb, fifty per centum of the average weekly
wages during sixty weeks.

(b) For the loss of a first finger, commonly called the index finger,
fifty per centum of the average weekly wages during thirty-five weeks.

(c) For the loss of a second finger, fifty per centum of average
weekly wages during thirty weeks.

(d) For the loss of a third finger, fifty per centum of average weekly
wages during twenty weeks.

(e) For the loss of a fourth finger, commonly called the little finger,
fifty per centum of average weekly wages during fifteen weeks.

(f) The loss of the first phalange of the thumb or any finger shall
be considered to be equal to the loss of one-half of such thumb or finger,
and the compensation sl shall be for one-half of the periods of time above
specified.

(g) The loss of more than one phalange shall be considered the
loss of the entire finger or thumb; provided, however, that in no case
shall the amount received for more than one finger exceed the amount
provided in this schedule for the loss of a hand.

(h) For the loss of a great toe, fifty per centum of the average
weekly wages during thirty weeks.

(j) For the loss of one of the toes other than a great toe, fifty
per centum of average weekly wages during ten weeks.

(k) The loss of the first phalange of any toe shall be considered
to be equal to the loss of one-half of such toe, and the compensation
shall be for one-half of the periods o time above specified.

(1) The loss of more than one phalange shall be considered as the
loss of the entire toe.

(m) For the loss of a hand, fifty per centum of the average weekly
wages during one hundred and ‘fifty weeks.

(n) For the loss of an arm, fifty per centum of average weekly
wages during two hundred weeks.

(o) For the loss of a foot, fifty per centum of average weekly wages
during one hundred and twenty-five weeks.

(p) For the loss of a leg, fifty per centum of average weekly wages
during one hundred and seventy-five weeks.

(q) For the permanent total loss of the vision of an eye, fifty per
centum of the average weekly wages during one hundred weeks; and
for the permanent partial loss of the vision of an eye, the percentage
of one hundred weeks equivalent to the percentage of the vision so
permanently lost.

(r) For the permanent total loss of the hearing of an ear, fifty per
centum of the average weekly wages during fifty weeks; and for the
permanent partial loss of the hearing of an ear, the percentage of
pity weeks equivalent to the percentage of the hearing so permanently
ost
(s) The loss of both hands, or both arms, or both feet, or both
legs, or both eyes, or any two thereof, shall constitute total and perma-
nent incapacity, to be compensated according to the provisions of section
thirty.

(t) For marked disfigurement of the head or face resulting from an
injury not above mentioned in this section which will impair the future
usefulness or occupational opportunities of the injured employee,
fifty per centum of the average weekly wages during sixty weeks.

The weekly compensation payments referred to in this section shall
all be subject to the same limitations as to maximums and minimums
as set out in section thirty.

(u) In construing the foregoing section the permanent loss of the
use of a member shall be held equivalent to the loss of such member,
and for the permanent partial loss or loss of use of a member compensa-
tion may be proportionately awarded.

Section 35. If an employee received an injury for which compensa-
tion is payable, while he is still receiving or entitled to compensation
for a previous injury in the same employment, he shall not at the same
time be entitled to compensation for both injuries, but if he is, at the
time of the second injury, receiving compensation under the provisions
of section thirty-two, payments of compensation thereunder shall be
suspended during the period compensation is paid on account of the
second injury, and after the termination of payments of compensation
for the second injury, payments on account of the first injury shall be
resumed and continued until the entire amount originally awarded has
been paid. But if, at the time of the second injury, he is receiving
compensation under the provisions of section thirty-one, then no com-
pensation shall be payable on account of the first injury, during the
period he received compensation for the second injury.

Section 39. If the death results from the accident within six years,
the employer shall pay or cause to be paid, subject, however, to the pro-
visions of the other sections of this act, in one of the methods herein-
after provided, to the dependent of the employee wholly dependent upon
his earnings for support at the time of accident a weekly payment equal
to fifty per centum of his average weekly wages, but not more than
twelve dollars nor less than six dollars a week for a period of three hun-
dred weeksfrom the dateof the injury and burial expensesnot exceeding one
hundred dollars. If the employee leave dependents only partly dependent
upon his earnings for support at the time of the injury, the weekly com-
pensation to be paid as aforesaid, shall equal the same proportion of the
weekly payments for the benefit of persons wholly dependent, as the
extent of partial dependency bears to total dependency. When weekly
payments have been made to an injured employee before his death the
compensation to dependents shall begin from the date of the last of such
payments, but shall not continue more than three hundred weeks from
the date of the injury. If the employee does not leave dependent, citi-
zens of and residing at the time of the accident in the United States or
Dominion of Canada, the amount of compensation shall not in any case
exceed one thousand dollars.

Section 40. The following persons shall be conclusively presumed
to be next of kin wholly dependent for support upon the deceased em-
ployee:
(a) A wife upon a husband whom she had not voluntarily deserted
or abandoned at time of the accident. ]

(b) A husband upon a wife with whom he lived at the time of her
accident if he is then incapable of self-support and actually dependent
upon her.

(c) A boy under the age of eighteen, or a girl under the age of
eighteen, upon a parent. If a child is over the ages specified above, but
physically or mentally incapacitated from earning a livelihood, he or
she shall be presumed to be totally dependent.

As used in this section, the term “boy,” “girl,” or ‘‘child,’”’ shall
include step-child, legally adopted children, posthumous children, ac-
knowledged illegitimate children, but shall not include married chil-
dren; the term “parent” shall include step-parents and parents by
adoption. In all other cases questions of dependency in whole, or in
part, shall be determined in accordance with the facts as the facts may
be at the time of the accident; but no allowance shall be made for any
payment made in lieu of board and lodging or services, and no com-
pensation shall be allowed, unless the dependency existed for a period
of three months or more prior to the accident; if there is more than
one person wholly dependent, the death benefit shall be divided among
them; and persons partly dependent, if any, shall receive no part thereof;
if there is no one wholly dependent and more than one person partially
dependent, the death benefit shall be divided among them according to
the relative extent of their dependency.

For the purpose of this act, the dependence of a widow or widower
of a deceased employee shall terminate with legal or common law re-
marriage, and the amount to be received by him or her shall be divided
among the children or other dependents in the proportion in which they
are receiving compensation, and the dependence of a child, except a
child physically or mentally incapacitated from earning a livelihood,
shall terminate with the attainment of eighteen years of age, or upon
earlier marriage of a female child.

Section 41. If the deceased employee leaves no dependents, the
employer shall pay the burial expenses of the deceased, not to exceed one
hundred and fifty dollars ($150.00).

Section 538. (a) The salary of each member of the commission
shall be four thousand dollars a year, payable in the same manner as the
salaries of other State officers are paid. The commission may appoint
a secretary at a salary of not more than three thousand dollars a year,
and may remove him.

(b) The commission may also, subject to the approval of the gov-
ernor, employ such clerical or other assistants as it may deem necessary,
and fix the compensation of all persons so employed. |

(c) The members of the commission and its assistants shall be
entitled to receive from the State their actual and necessary expenses
while traveling on the business of the commission, but such expenses
shall be sworn to by the persons who incurred the same and shall be
approved by the chairman of the commission before payment is made.

(d) All salaries and expenses of the commission shall be audited
and paid out of the State treasury in the manner prescribed for similar
expenses in other departments or branches of the State service.
Section 55. The commission may make rules, not inconsistent with
this act, for carrying out the provisions of this act. Processes and pro-
cedure under this act shall be as summary and simple as reasonably may
be. The commission or any member thereof or any person deputized
by it shall have the power for the purpose of this act to subpoena wit-
nesses, administer or cause to have administered oaths, and to examine
or cause to be examined such parts of the books and records of the par-
ties to a proceeding as relate to questions in dispute. Any party to a
proceeding under this act may, upon application to the commission,
which application shall set forth the materiality of the evidence to be
given, cause the depositions of witnesses residing within or without the
State to be taken, the costs to be taxed as other costs by commission.
Such depositions shall be taken after giving the notice and in the manner
prescribed by law for depositions in actions at law, except that they
shall be directed to the commission, the commissioner or the deputy
commissioner before whom the proceedings may be pending.

The county sheriff or city or town sergeant or sheriff, and their
respective deputies, shall serve all subpoenas of the commission or its
deputies and shall receive the same fees as are now provided by law for
like civil actions; each witness who appears in obedience to such sub-
poena of the commission shall receive for attendance the fees and mileage
for witnesses in civil cases in courts.

The commission or any member or deputy commissioner shall have
authority to enforce the attendance of all parties in interest and of
witnesses and the production and examination of books, papers and
records as is vested by law in the circuit courts of this State.

Section 61. The award of the commission, as provided in section
fifty-nine, if not reviewed in due time, or an award of the commission
upon such review, as provided in section sixty, shall be conclusive and
binding as to all questions of fact. Appeals shall lie from such award
to the supreme court of appeals in the manner as now provided by law
for appeals in equity cases from circuit and corporation courts; pro-
vided, however, that the petition for such appeal shall be presented to
the supreme court of appeals or one of its judges if the court be not in
session, within thirty days from the date of such award, or within thirty
days after receipt of notice to be sent by registered mail of such award.
In such case the filing with the clerk of the appellate court of ten neatly
typewritten copies of the record, duly certified by the secretary of the
commission, shall be taken as a substitute for printing such record.
The secretary of the commission shall certify to the appellate court, as
a part of the record, all the findings of fact upon which the said action
appealed from was based. Cases so appealed shall be placed upon the
privileged docket of the court and be heard at the next ensuing term
thereof wherever held. The commission of its own motion may certify
questions of law to the supreme court of appeals for decision and deter-
mination by the said court. In case of an appeal from the decision of
the commission, or of a certification by said commission, of questions of
law, to the supreme court of appeals, said appeal or certification shall
operate as a supersedeas, and no employer shall be required to make
payment of the award involved in said appeal or certification until the
questions at issue therein shall have been fully determined in accordance
with the provisions of this act.
Section 63. If the industrial commission or any court before whom
any proceedings are brought under this act shall determine that such
proceedings have been brought, prosecuted or defended without reason-
able grounds, it may assess against the party who has brought or de-
fended them the whole cost of the proceedings.

Section 65. Fees of attorneys and physicians and charges of hos-
pitals for services under this act shall be subject to the approval of the
commission; but no physician shall be entitled to collect fees from an
employer or insurance carrier until he has made the reports required by
the industrial commission in connection with the case.

Section 67. (a) Every employer shall hereafter keep a record of
all injuries, fatal or otherwise, received by his employees in the course of
their employment, on blanks approved by the commission, within ten
days after the occurrence and knowledge thereof, as provided in section
twenty-three, of an injury to an employee, causing his absence from
work for more than seven days, a report thereof shall be made in writing
and mailed to the industrial commission on blanks to be procured from
the commission for this purpose.

(b) The records of the commission, insofar as they refer to acci-
dents, injuries and settlements, shall not be open to the public, but only
to the parties satisfying the commission of their interest in such records
and the right to inspect them.

(ce) Upon the termination of the disability of the injured employee,
or if the disability extends beyond a period of sixty days, then also at
the expiration of such period, the employer shall make a supplementary
report to the commission on blanks to be procured from the commission
for the purpose.

(d) The said report shall contain the name, nature and location of
the business of the employer, and name, age, sex and wages and occupa-
tion of the injured employee, and shall state the date and hour of the
accident causing the injury, the nature and cause of the injury and such
other information as may be required by the commission.

(e) Any employer who refuses or neglects to make the report re-
quired by this section shall be liable for a penalty of not more than
twenty-five dollars for each refusal or neglect. The fine herein pro-
vided may be assessed by the commission in an open hearing with the
right of review and appeal as in other cases.

In the event the employer has transmitted the report to the insurance
carrier for transmission by such insurance carrier to the industrial com-
mission, the insurance carrier wilfully neglecting or failing to transmit
the report shall be liable for the said penalty.

Section 69. (a) Every employer accepting the compensation pro-
visions of this act shall, within thirty days after this act takes effect,
file with the commission in form prescribed by it, and thereafter an-
nually or as often as may be necessary, evidence of his compliance with
the provisions of section sixty-eight and all other relating thereto.
Every employer that has complied with the foregoing provision and has
subsequently cancelled his insurance shall immediately notify the m-
dustrial commission of such cancellation, the date thereof and the rea-
sons therefor; and every insurance carrier shall in like manner notify
the commission immediately upon the cancellation of any policy issued
by it under the provisions of this act.
(b) If such employer refuses and neglects to comply with these
provisions he shall be punished by a fine of ten cents for each employee
at the time of the insurance becoming due, but not less than one dollar
nor more than fifty dollars for each day of such refusal or neglect, and
until the same ceases, and he shall be liable during continuance of such
refusal or neglect to an employee either for compensation under this
act or at law in the same manner as provided in section sixteen. The
fine herein provided may be assessed by the commission in an open hear-
ing with the right of review and appeal as in other cases.

Section 75. (a) The rates charged by all carriers of insurance,
including the parties to any mutual, reciprocal, or other association
writing insurance against the liability for compensation under this act,
shall be fair, reasonable and adequate, and all risks of the same kind and
degree of hazard shall be written at the same rate by the same carrier.
Subject to such rules as the commissioner of insurance may prescribe,
the basic rates may be modified in accordance with a plan of physical
or schedule rating, and rates for the renewal of risks carried under poli-
cies of insurance having a normal expiration date July first, nineteen
hundred and twenty, or later, may be further modified in accordance
‘with a plan or scheme of experience rating. No policy of insurance
against liability for compensation under this act shall be valid until the
rate thereof has been approved by the commissioner of insurance, nor
shall any such carrier of insurance write any such policy or contract until
its basic and merit rating schedules have been filed with, approved and
not subsequently disapproved by the commissioner of insurance.

(b) Each such insurance carrier shall report to the commissioner
of insurance in accordance with such reasonable rules as the commis-
sioner of insurance may at any time prescribe, for the purpose of deter-
mining the solvency of the carrier, and the adequacy of its rates; for
such purpose the commissioner of insurance may inspect the books and
records of such insurance carrier, and examine its agents, officers and
directors under oath.

(c) For the purpose of paying the salaries and necessary expenses
of the commission and its assistants and employees in administering and
carrying out the provisions of this act an administrative fund shall be
created and maintained in the following manner:

Every person, partnership, association, corporation, whether organ-
ized under the laws of this or any other State or country, company,
mutual company or association, the parties to any inter-indemnity con-
tract or reciprocal plan or scheme, and every other insurance carrier,
insuring employers in this State against liability for personal injuries to
their employees, or death caused thereby, under the provisions of this
act, shall, as hereinafter provided, pay a tax upon the premiums re-
ceived, whether in cash or notes, in this State or on account. of business
done in this State, for such insurance in this State, at the rate of three
and one-half per cent of the amount of such premium, which tax shall
be in lieu of all other taxes on such premiums, which tax shall be assessed
and collected as hereinafter provided. Provided, however, that such
insurance carriers shall be credited with all cancelled or returned
premiums, actually refunded during the year on such insurance, and
with premiums on re-insurance with companies authorized and licensed
to transact business in Virginia, which re-insurance shall be reported by
the re-insurer; but no credit shall be allowed for re-insurance in com-
panies not licensed to transact business in Virginia.

(d) Every such insurance carrier shall, for the six months ending
June thirtieth, nineteen hundred and nineteen, for the twelve months
ending December thirty-first, nineteen hundred and nineteen, and an-
nually thereafter, make a return verified by the affidavit of its president
and secretary, or other chief officers or agents, to the commissioner of
insurance stating the amount of all such premiums and credits during
the period covered by such return. Every insurance carrier required to
make such return shall file the same with the commissioner of insurance
within thirty days after the close of the period covered thereby and
shall at the same time pay into the State treasury a tax of three and
one-half dollars on each one hundred dollars of such premium ascer-
tained as provided in subsection (c) hereof, less returned premiums on
cancelled policies and re-insurance with other companies licensed to
transact business in this State. Upon receiving such payments the
State treasurer shall place the whole thereof to the credit of the fund
for the administration of this act, and shall pay same out in the manner
provided by section seventy-seven hereof.

(e) If any such insurance carrier shall fail or refuse to make the
return required by this act, the said commissioner of insurance shall
assess the tax against such insurance carrier at the rate herein provided
for, on such amount of premiums as he may deem just, and the pro-
ceedings thereon shall be the same as if the return had been made.

(f) If any such insurance carrier shall withdraw from business in
this State before the tax shall fall due, as herein provided, or shall fail
or neglect to pay such tax, the commissioner of insurance shall at once
proceed to collect the same, and he is hereby empowered and authorized
to employ such legal process as may be necessary for that purpose, and
when so collected he shall pay the same into the State treasury. The
suit may be brought by the commissioner of insurance, in his official
capacity, in any court of this State having jurisdiction; reasonable
attorneys’ fee may be taxed as costs therein, and process may issue to
any county of the State, and may be served as in civil actions, or in case
of unincorporated associations, partnerships, inter-indemnity, con-
tracts or other plan or scheme, upon any agent of the parties thereto
upon whom process may be served under the laws of this State.

(g) Any person or persons who shall in this State act or assume to
act as agent for any such insurance carrier whose authority to do busi-
ness.in this State has been suspended, while such suspension remains in
force, or shall neglect or refuse to comply with any of the provisions of
this section obligatory upon such persons or party or who shall wilfully
make a false, or fraudulent statement of the business or condition of any
such insurance carrier or false or fraudulent return as herein provided,
shall be deemed guilty of a misdemeanor, and upon conviction shall be
punished by a fine of not less than one hundred nor more than one
thousand dollars, or by imprisonment for not less than ten nor more
than ninety days, or both such fine and imprisonment, in the discretion
of the jury.

(h) Whenever by this act or the terms of any policy contract any
officer is required to give any notice to any insurance carrier, the same
may be given by delivery, or by mailing by registered letter properly
addressed and stamped, to the principal office or chief agent of such in-
surance carrier within this State, or to its home office, or to the secre-
tary, general agent, or chief officer thereof in the United States.

(1) Any insurance carrier liable to pay a tax upon premiums under
this act shall not be liable to pay any other or further tax upon such
premiums, or on account thereof, under any other law of this State.

(}) Every employer carrying his own risk under the provisions of
section sixty-eight shall, under oath, report to the board his pay roll
subject to the provisions of this act. Such report shall be made in form
prescribed by the commission and at the time herein provided for
premium reports by insurer. The commissioner shall assess against
such pay roll a maintenance fund tax computed by taking three and one-
half per cent of the basic premiums chargeable against the same or
most similar industry or business, taken from the manual insurance rate
for compensation then in force in this State.

(k) The commission shall not be authorized to incur expenses or
indebtedness during any period, chargeable against the maintenance
fund, in excess of the premiums tax payable to such fund for the same
period. If it be ascertained that the tax collected for a given period
exceeds the total chargeable against the maintenance fund under the
provisions of this act, the commission may authorize a corresponding
credit upon the collections for the succeeding period. After the pay-
ment of the expenses for the year nineteen hundred and twenty the
commission shall pay into the State treasury on or before August first,
nineteen hundred and twenty-one, and annually thereafter on or before
August first, all moneys collected under this act over and above such
sums as are necessary to pay expenses, and to pay such sums as may be
annually appropriated by law to the State rehabilitation fund, which
moneys shall be there held and not otherwise appropriated than in this
section provided.