an annual indemnity of 600 francs ($115.80). To find the amount of capital required to yield such a pension yearly, it is only necessary to multiply 600 francs by the number in this column corresponding to the age of 44. This number is 17.3254; the product of multiplication, 10,395 francs ($2,006.24), is the required amount. The column of each table headed "Annual pension secured from the payment of 1 franc" serves as a basis for the conversion of capital into life or temporary pensions, respectively. For instance, a widow 35 years of age is left with two children, aged 12 and 7 years, respectively. Suppose that the amount of compensation to be divided is 8,379.67 francs ($1,617.28). The widow has a right to three-fifths of the amount, or to 5,027.80 francs ($970.36), each child to one-fifth of it, or to 1,675.93 francs ($323.46). Now, the 5,027.80 francs ($970.36), when converted into a life annuity will yield 250.15 francs ($48.28), derived by multiplying the amount due by the number in the third column of the first table, corresponding to the age of 35, i. e., multiplying 5,027.80 francs ($970.36) by 0.049754, we get 250.15 francs ($48.28). Similarly,

the rates in case of conversion of the amounts due to the children into temporary annuities will be easily computed by means of the same column of the second table. The annuity for the 12-year-old child will amount to 434.66 francs ($83.89), and that of the 7-year-old child, to 209.18 francs ($40.37).

DETERMINATION OF WAGES.

The wages which are to serve as a basis for computing the amount of indemnity are the actual wages received by the worker in the establishment where the accident occurred during the year preceding the accident. In case the injured man worked in the particular establishment less than a year, the amount of the earnings received by him for the period he was actually employed, plus the average earnings of a workman of the same class for the remainder of the year, is taken as a basis.

When the industry is seasonal, the earnings in this industry plus the other earnings of the workman during the remainder of the year are taken. In computing the amount of the indemnity, earnings of over 2,400 francs ($463.20) are left out of consideration, and in case of apprentices and workers under 16 years of age, the annual earnings used as a basis must not be taken at less than 365 francs ($70.45).

BURDEN OF PAYMENT AND INSURANCE.

The entire cost of compensation is put upon the employer. Any agreement waiving wholly or in part the responsibility of the employer in this respect is null and void. He can, however, be relieved of the burden of paying compensation, if he insures his workmen either in

an approved insurance company or in the General Savings and Retirement Fund, which is authorized by the act to do a general accident insurance business. In case the employer does not insure his workers, he is obliged to pay annually into the Guarantee Fund an amount determined every year by a royal decree. This Guarantee Fund has been established for the purpose of paying indemnities accruing under its provisions in cases where employers prove unable to do so. Employers may, however, be exempted from paying this tax by a ministerial decree upon the recommendation of the industrial accident commission, if they satisfy the requirements enumerated in the royal decree. According to the decree of December 22, 1904, only those employers may be exempted (1) who ordinarily employ at least 500 persons; (2) who have taken proper measures for prevention of accidents in their establishments; and (3) who have deposited with the "Caisse des Dépôts et Consignations" a security amounting to at least 3 per cent of the amount of the annual wages paid to their workmen. This security must in no case be less than 100,000 francs ($19,300) or larger than 500,000 francs ($96,500). The employers or the institutions carrying their insurance may also transfer the burden of payment of temporary allowances to mutual aid societies for a period not greater than six months, under the following conditions:

(1) That they pay into the mutual aid societies' funds not less than one-third of the membership dues of their employees;

(2) That the mutual aid societies with which such arrangements have been made grant to their members the same benefits in case of sickness as in case of injuries; and

(3) That if the allowance granted by a mutual aid society is smaller than that accruing under the law, the difference must be paid by the employer or his insurance underwriter.

The compensation for temporary disability is payable at the same time as wages. The annual allowances and pensions are paid quarterly. The funeral expenses must be paid within a month after death.

The payments due under the present law to the victims of accidents or to their surviving beneficiaries are subject to seizure only in cases of obligations incurred for necessaries of life.

The law does not debar the injured workman from suing persons, other than the employer and his agents or employees, for injuries sustained through an accident caused by them. In case the injured person recovers damages, the employer may deduct that amount from the sum otherwise due from him.

The employer may, on his own initiative and risk, sue such persons in the name of his workman, thus relieving himself in case of recovery of the whole or a part of the burden of payment.

REPORTING OF ACCIDENTS.

Every accident occurring to a workman in the course of his employment which causes either death or disability must be reported within three days by the employer or his representative, in writing to the factory inspector and also to the registry office of the justice of the peace or to the arbitration committee organized by virtue of the act. The report must state the nature and the circumstances of the accident, the name of the company in which the employer is insured, and include a medical certificate stating the condition of the injured employee. This report may be made also by the injured person or by his relatives. In any case the registry office issues a notice in acknowledgment of the receipt of the report. If the employer, for any reason, disputes the case, a special inquiry into the circumstances of the accident is made by a labor inspector. His findings are filed in the registry office of the justice of the peace and copies of the report can be obtained by the interested parties from that office. The failure on the part of the employer to comply with the above-mentioned regulations is punishable by a fine of from 5 to 25 francs ($0.97 to $4.83).

JURISDICTION.

The justice of the peace of the district in which the accident occurred is the court of first instance for all actions relative to the amount of compensation due to injured workmen or their relatives, and also relative to the revision of the amount of compensation. In cases involving 300 francs ($57.90) or less his office is the court of last resort. But in cases of employers affiliated with the recognized mutual insurance associations claims may be referred to the arbitration committee, which similarly is the court of last resort in cases involving 300 francs ($57.90) or less; in more important matters appeal from its judgments may be taken. This arbitration committee is composed of a magistrate as president, appointed by the court of appeals, and of equal numbers of employers and workmen. If no judgment in a case can be obtained immediately, a temporary daily allowance to the injured person or to his relatives may be ordered by the justice of the peace.

An appeal from a judgment ordering the payment of temporary or life annuities does not interfere with the payment. If the employer who is ordered to pay the annuity is not insured in a recognized insurance company, the judge may order the furnishing of a bond to guarantee the payment up to the time of the second hearing of the case in the court of appeals.

Revision of compensation because of aggravation or diminution of disability or death of victim may be made within three years following

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the final judgment or the voluntary agreement of the parties in the

matter.

All agreements, certificates, and other documents relating to the enforcement of the act are free from registration and stamp duties.

INDUSTRIAL ACCIDENT COMMISSION.

A technical committee was instituted by the royal decree of January 10, 1904, in conformity with the law, and attached to the Ministry of Industry and Labor. This committee is known as the industrial accident commission. It consists of 11 members, including two actuaries, a physician, a representative of the employers, and a representative of the workmen. All the members, with the exception of the representatives of capital and labor, who are elected by the superior labor council, are nominated by the Crown. Besides performing the duties which devolve upon it under the present law, the commission must discuss all questions submitted to it by the ministry on the subject of compensation for industrial accidents.

Owing to the short time which has elapsed since the law went into effect, little data relative to its operation are available. On July 1, 1905, the date when the act became effective, there were 31 organizations authorized by royal decree to issue insurance against accidents. Of these, 20 were fixed premium companies and 11 were mutual funds organized by employers. Since that date one fixed premium company has been permitted, after complying with the necessary requirements, to discontinue its business.

The figures shown in the following table, while given only as approximations, serve to convey a general idea of the extent to which the compensation law is being applied. It is reasonably certain that on December 31, 1907, from 90 to 95 per cent of all workmen to whom the act is applicable had been insured against accident by their employers:(")

APPROXIMATE NUMBER OF ESTABLISHMENTS AND AMOUNT OF WAGES OF PERSONS INSURED, 1905 TO 1907, BY YEARS.

The following table, taken from a recent publication of the Belgian Labor Office, will give an idea of the actual extent of the operations of accident insurance under the act, on December 31, 1908:

NUMBER OF ESTABLISHMENTS AND AMOUNT OF ANNUAL WAGES OF PERSONS INSURED, DECEMBER 31, 1908, BY INDUSTRIES.

[Source: Rapport relatif à l'exécution de la loi du 24 décembre, 1903, sur la réparation des dommages résultant des accidents du travail pendant les années 1905-1908.]

a Not reported.

Not including wages of agricultural workers not reported.

In the absence of definite statistics, the number of employees covered by the provisions of the law can only be approximated. It is estimated, however, that at the end of the year 1908 there were about 994,000 persons insured under its terms, of whom 355,000 were insured in mutual funds and 639,000 in companies charging a fixed premium. In addition 21 establishments, employing approximately 42,000 workmen, were allowed to insure through the medium of guaranty funds.

STATE INSTITUTIONS.

THE GUARANTY FUND.

The state Guaranty Fund was created for the purpose of paying compensation accruing under the provisions of the law in cases where employers or their insurance underwriters prove unable to do so and when such inability is established by judicial procedure before a justice of the peace.

It is maintained by taxes levied upon those employers who fail to take insurance with the authorized institutions and who are not exempted from contributing to the fund by a ministerial decree upon the recommendation of the industrial accident commission.

The regulation of the amount and method of levying these taxes is left to royal decree, but this tax shall not exceed 2 francs ($0.39) for an establishment employing fewer than 4 persons, and the proportional tax in addition to it for every worker employed in an establishment in excess of 4 shall not be more than 50 centimes (10 cents).