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THE HONG KONG GOVERNMENT GAZETTE, DECEMBER 18, 1931.

SCHEDULE.

[s. 7 (2).]

BETTING DUTY REGULATIONS,

1. The Provisions (including the penal provisions) of the Stamp Duties Management Ordinance, 1911, shall apply to stamps used for denoting Betting duty.

2. The secretary of every club organising a cash-sweep or conducting a totalisator or pari-mutuel, in the Colony, or acting as agent in the Colony for the allocation of chances in a cash-sweep organised outside the Colony, shall draw up for the Collector of Stamp Revenue a statement showing --

(i) the number of tickets sold and the amounts received in respect of the totalisator or pari- mutuel betting on each race;

(ii) 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 each 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 person 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, upon certificate purporting 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.