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RAISING TAX ON CANADIAN RACING. Turf Will Be Assessed Heavily This Year in the Interest of Great War Fund. It is well for racing in Canada that fha spring of 1917. despite more than two years of devastating war. finds the turf of the Dominion in a higher state of prosperity than ever before known. Per it appears that the voracious treasure chest of the insatiable god, Mars, is to draw still heavier than before on the sport of kings to assist in the financing of the fight of democracy. Racing has done a good bit for the cause of our ally to the north, but recent legislation indicates that it is to be a ked for much more, and. it is a happy circumstance, that which is to be asked will be given cheerfully. With each year, since the opening of hostilities, asked more ami still more, and in till branches, there has been in response a practical demonstration by sport and sportsmen. This year the great sport is being asked to assume a tax burden which would be staggering wire it not for the splendiM growth the sport has known during its fostering years. Last pear the province of Ontario raised the license fee for tracks in the province to ,250 a day. a total of .517.500 for the fc.urtei n days of racing permitted each park. In addition, a par capita tax of tin ceata was assessed on patrons at the gate. This, it might bo remarked, was last year as it will be this year, at the Fort Brie track, paid by the Niagara Racing Association itself— a pioneer in this respect a not lareasldi i ahh amount, about 00 a d.-iy on tiie average. On top of that, tin- Dominion govcrniue-nt assessed a ax of twenty-five per cent, on all profits over sevea per cent, ceil capitalization. Fort Kries capitalization is .00,000. althoagh the- plant is estimated at a much higher value-, and tin- amount derived by the- Domiaoa in the profit h-vy is understood to have been a hand some amount. Propose Greater Tax Than Ever. Now, legislation just enacted iii province and Dominion hrlaga the radag associations face- to face with a greater tax than yet preplan d. In Ontario the license fee will remain si Sl.L-r.o a day. but the per capita tax on patronage is barn need to twenty-fire ceata. Tin- Deaaiaioa levy on profits will be much greater. 0a all profits over fifteen per cent and not exceeding twenty per cent, the government will take fifty per cent. On all profits over tweaty pe-r cent on capitalization, it will take seventy-five per cent, lncide-utally. tbe associations will not he permitted to mulct the public to make- up the tax. for government order will prevent the holding of more than five per cent of the sums handled in speculation in tin- pari-matael boxes, with the breaks in odd cents, but in no instance must the total rake-off exceed si per cent. And the s„m.;„. mi nt will have- tin auditor in charge of the accounts at each track. It can be appreciated that with continuation of the prosperity racing has enjoyed in Canada, its return to the war fund this year should be- exceedingly handsome. Racing has stead up nobly la the winter of the- nations discontent. It is significant id tbe confidence Kit in ability of the turf to maintain itself in the face- of a tax like this that all along the line the- leg racing associations have been making ever.v meeve toward ihe Imptoumeal of sport situations ami acting toward the embellishment of attractions in the- matter of increased stake and purse afferiaga and plant Improvements. The Niagara Racing Assoc-iat ion, which operates the Fort Brie meetings, has raise-, 1 its stake- nnVriugs to Mil. 0OO for the fourteen days, an added money of-fe-ring. entry and declaration fees, of course. going automatically to swell the totals. No purse at Fort Erie- will be less than 8388 during the season, with 8888 ami upward for overnight handicaps and parse events, special attractions. Racing Associations Support Proposals. That Canadians Identified with racing appear to be- heart ami soul with the- Dominion in earnest sup port in tin- crisis is one of the- gratifying aspects of the situation. "I am glad • say." remarked J.. EL hfadigia, president of the Niagara dasoemtioa, "thai tbe associations in the Canadian Racing Associations are- a unit in support af the proposal to give the? government anything it wants at this hour. We regard racing nowadays as sotnethin-r which must be mole than ever, eef practical benefit to both countries, in all senses and to the greatest possible extent. I know, so harmonious are- our relations on the- sabject, no teach in tie- Canadian Racing Assoc-iat ions today but which stamls ready at any mono nt the government asks it to turn aver its plant, lock, stack ami bom I. to the- govei nnie nt. And, operating as we expect this year, we will lie of no small help, financially ami in ilevelopnii-nt of breeding interests, for it must in- reme inhered the horse is eef vital need to the military and. nowhere Is he found of such pronounced value- as in the Case of the- thoroughbred."