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(i) the number and value of cash-sweep tickets
sold ;
(i) the number and value of cash-sweep chances allocated otherwise than by ticket in respect of ench race.
3. In the case of a club acting as agent as aforesaid, which is permitted to issue lists instead of tickets, the statement shall be drawn up and delivered to the Collector before the lists of numbers allocated are despatched from the Colony.
4. In the case of cash-sweeps conducted by a club organising the race and in the case of bets on any total- isator or pari-mutuel the statement shall be drawn up and delivered within fifteen days after the day on which the race is held.
5. In all other cases the statement shall be drawn up and delivered within three days after the day on which the race is held and before any money is distributed among the contributors or subscribers.
6. The Collector, or any persou generally or specially authorised thereto by him in writing, may at all reason- able times require from the secretary of every such club the production at such place as he may direct of any books, accounts, vouchers, lists, counterfoils or other documents relating to any totalisator, pari-mutuel or sweep.
.
7. The duty required to be paid under the Betting Duty Ordinance, 1931, shall be deemed a debt and may be recovered in the same manner as Crown rents, assess- ments, fees or forfeitures are recovered under the Crown Remedies Ordinance, 1875, upou certificate pur, orting to be under the hand of the Colonial Treasurer.
8. Unless by agreement between any club and the Collector for the payment of duty in any other manner, the duty shall be paid by stamps affixed printed, embossed or impressed by the Collector on each ticket or counterfoil and on each list provided for in section 4 of the Betting Duty Ordinance, 1931, before any such ticket or list is issued.
9. The Collector may prescribe forms for use under these regulations.
Objects and Reasons.
1. The object of this Ordinance is stated in its long title.
2. In the Straits Settlements and Federated Malay States a similar object has been effected by amendment to the Stamp Ordinance and Stamp Enactment respectively. In Ceylon a special Ordinance, the Betting on Horse- racing (Taxation) Ordinance, 1930, has been preferred.
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3. Section 2 of this Ordinance replaces section 18 of the Gambling Ordinance, 1891, as enacted by the Gamb- ling Amendment Ordinance, 1930, which dealt with club sweepstakes. In this Ordinance the word " cash-sweep' which is the name usually employed in the Colony for subscriptions towards eash prizes to the holders of suc- cessful numbers in numbered chances, is used to denote the form of sweeps which are to be subject to the duty and the word "sweepstakes", which is used in section 9 (1), is reserved for the racing term which is used for the subscriptions contributed towards the prizes for the owners of winners and placed horses or ponies in such
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