Pool Betting. [Ch. 30. No. 21.

a duty to be known as the pool betting duty, equal to ten
per centum of the total sum so received and on the balance
remaining after deduction from such total sum of the pool
betting duty a tax equal to five per centum of such balance
to be known as the pool betting tax.

(2) Such duty and such tax shall be collected, at the
discretion of the Commissioner, by payment to the Commis-
sioner at such intervals and in accordance with returns to be
rendered to him in such form, and upon giving such security
in an amount and in a manner to be approved by the
Commissioner.

(3) The proceeds of such duty shall be credited to
general revenue and the proceeds of such tax shall be
distributed among such charities and in such amounts as
the Governor in Council may determine.

8. All coupons and other printed or written forms to be
issued to persons in respect of money or money’s worth paid
or promised to be paid as bets shall be in such form as may
be approved by the Commissioner.

9. All licensed persons shall—

(a) keep such books, records and accounts in relation
to the business as the Commissioner may direct, and,
for at least six months or such longer or shorter period
as the Commissioner may in any particular case direct,
preserve on premises of which entry has been made as
aforesaid, any books, records and accounts directed
to be kept by him under this section, and any other
books, records, accounts or documents relative to the
business, and all coupons and other printed or written
forms issued as aforesaid;

(b) permit any person authorised in that behalf by
the Commissioner to enter upon any premises used
for the purposes of the business, and to inspect and take
copies of any books, records, accounts or other docu-
ments in his possession or power on any premises
used for the purposes of the business, being books,
records, accounts or documents which relate or appear
to relate to the business;

and any such person, and any other person employed, or
having functions in connection with, any such business shall,

333

Form of
coupons.

Control of
business,

Inspection
of records.