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annual earnings exceed the maximum provided in the compensation act.

Applicant resides at Minocqua, in this state. She has five cottages, which are rented mostly to people visiting the place as a summer resort. During the year preceding the death of her son she received in rental from the cottages the sum of $415; her disbursements were $473.80, of which amount $174 or thereabouts was expended for permanent improvements on the cottages. Her net income from the cottages less permanent improvements was approximately $115. She received during the year preceding the accident a government pension of $12 a month. Besides the cottages, she owned a store building, the second floor of which was occupied as her dwelling; she conducted a store on the first floor for the sale of groceries and notions; her son had a two-thirds interest in this store.

Applicant claims that she made no profit from the store, and we have no evidence to show that she did. make any profit; she claims that it cost her during the year for support approximately $500. We think that this amount is reasonable considering her mode of life. Her son contributed to the joint business and to the support of his mother the whole of his salary less the amount that was necessary for his living expenses. It would appear therefore that the amount actually contributed for the mother's support by the son was the difference between her net income from the pension, $144, and from rental, $115, a total of $259, and the sum of $500 expended by her for support, being $241.

Support is defined to mean the necessary shelter, food, clothes, etc., to meet the daily necessities of the dependent, and it is to be determined by the amount devoted to those purposes during the year preceding his death by the son. The law provides that in case the deceased employé leaves no one wholly dependent on him for support, but one or more persons partially de

pendent therefor, the death benefit shall be such percentage of four times such average annual earnings of the employé as the average amount devoted by the deceased employé to the support of the person so partially dependent upon him for support bears to such average annual earnings.

The son's contribution, $241, is 32 per cent. of $750, the employé's average annual earnings figured at the maximum provided by law. Four times employé's average annual earnings equals $3,000 and 32 per cent. of $3,000 is $960, which amount is awarded to Alvina Dougherty, mother of deceased, and the same will be payable in monthly instalments corresponding in amount to the monthly wage of deceased figured at the maximum provided by law, until the full amount is paid. Onetwelfth of $750 is $62.50, the maximum monthly wage of deceased under the compensation act. The first payment may be made July 1, next, and subsequent payments monthly, on the first day of each month thereafter as follows: 15 months at $62.50 and 1 month at $22.50, making a total of $960.

§ 235. Procedure under the act-Rules of practice: Rule I. Employers coming under the provisions of Chapter 50, Laws of Wisconsin, 1911, shall post in conspicuous place where most likely to be seen and read by their employés all notices required to be posted by the Commission, and make report thereof to the Commission immediately thereafter. (Sec. 2394-29.) See form No. 6.

Rule II. Employers and employés coming under the provisions of Chapter 50, Laws of 1911, and physicians attending injured employés shall make report to the Industrial Commission of all accidents for which compensation may be claimed, on the 8th day after such accident, and a second report thereon on the 29th day after such accident, such reports to be made on forms

provided or prescribed by the Industrial Commission. (See forms (e) and (f).)

Rule III. In any case where an accident and injury to an employé occurs of which the Commission has jurisdiction under Chapter 50, Laws of Wisconsin, 1911, and compromise of liability thereunder is made directly by such employer or employé, the same shall be made in writing in the presence of one or more disinterested witnesses, who shall sign such compromise as such witnesses and copies of all such compromises shall be immediately mailed to the Commission, by the employer. All compromises may be reviewed, set aside, modified or confirmed by the Commission upon application of either party within one year of the date of compromise. (Sec. 2394-15.)

Rule IV. The Commission will hold public sessions in the offices of the Commission in Madison on the first and second Tuesday of each month and continuing from day to day until all matters before the Commission are heard. The Commission may from time to time hold public sessions in other places in the state as the convenience of the parties may require. The offices of the Commission at Madison shall be open for the transaction of business during office hours each working day. (Sec. 2394-14.)

Rule V. Examiners may be appointed by the Commission from time to time, whose duties shall be to aid the Commission in making settlements between employers and employés, and to make report of their actions and all facts in relation therewith to the Commission. (Sec. 2394-14.)

Rule VI. In case of disputes in matters coming under the jurisdiction of the Commission, either party to the dispute may apply to the Commission for relief and the Commission shall make such order or award as shall be lawful and just in the premises.

In all such cases the party complaining shall file his

application with the Commission, with copies to be served on the adverse party. The Commission shall thereupon serve such adverse party with a copy of such application and such adverse party shall file his answer thereto with the Commission within five days after such service and likewise serve a copy of such answer on the party making the application. The Commission will thereupon notify the parties of the time and place of hearing, at least ten days prior to such hearing. (Sec. 2394-16.)

Rule VII. The parties to the controversy shall be known as the applicant and the respondent. The party filing the application for relief shall be known as the applicant and the adverse party as the respondent. Either party may appear in person or by an attorney or agent. Rule VIII. All service of papers, unless otherwise directed by the Commission or by law may be made by mail and proof of such mailing shall be prima facie proof, of such service. Time within which service shall be made shall be the same as in courts of record unless otherwise specified by rule or order of the Commission.

Rule IX. Amendments may be made to any pleading, order, or award, upon application to the Commission and cause shown. The Commission may also amend any order or award on its own motion upon notice to the parties interested.

Rule X. The Commission may grant extensions of time in which to comply with any rule when it shall deem such extensions of time reasonable and it may likewise grant adjournments of hearings.

Rule XI. Parties to a controversy may stipulate the facts in writing, and the Commission may thereupon make its order or award based upon such stipulation.

Rule XII. Depositions may be taken and used upon any hearing where the convenience of the witnesses or parties may so require. Such depositions shall be taken in the same manner as in courts of record.

§ 236. Circular letter to employers by the commission in explanation of its rules of practice.-In inaugurating its plan of administration the commission sent to all employers a copy of its rules of practice and the forms adopted for use and directed that the employers indicate their acceptance or rejection of the law. It was likewise asked that the employers request a construction of provisions of the law not understood by them. Prompt report of all accidents resulting in personal injuries was demanded and attention was called to the penalties provided for a failure to make such reports.

§ 237. Formal procedure under Wisconsin act.— The Industrial Commission has prescribed certain forms for use in the administration of the act. The list includes forms for employers, employés and casualty companies and for use at hearing before the Commission, which are designated as follows:

(a) Form of employer's written acceptance; (b) Form of employer's notice of withdrawal; (c) Form of notice that the employer has filed notice of election to become subject to provisions of act; (d) Form of notice by employer to the commission of compliance with law;

(e) Form of first report of accident by employer; (f) Form of supplementary reports on accidents by employer;

(g) Form of answer to application;

(h) Form of notice by employé that he elects to be subject to provisions of act;

(i) Form of notice of employé upon entering employment that he elects not to be subject to act;

(j) Form of notice to employer of claim for injury under act;

(k) Form of application for adjustment of claim;
(1) Form of accident report of casualty company;
(m) Form of notice of hearing;

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