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Enclosure 2.
ATTORNEY GENERAL'S CHAMBERS,
Hong Kong
18th December, 193 1
REPORT ON ORDINANCE No
40
of 1931 ·
73203/30 (25) 83203/31 (15)
1. I have examined the accompanying Ordinance. intituled an
Ordinance to make provision for the taxation of bets on
authorised totalisators or pari-mutuels and on
contributions or subscriptions towards authorised cash-
sweeps, and I am of opinion that the Ordinance is one
which is not contrary to the Governor's instructions.
2. The object of this Ordinance is stated in its long
title.
3.
4.
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.
Section 2 of this Ordinance replaces section 18 of
the Gambling Ordinance, 1891, as enacted by the Gambling
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 cash prizes to the holders of
}