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OPPOSITION FOR BETTS BILL Committee of Prominent Racing Men Say Measure Is Class Legislation ALBANY X Y April 14 James W Wads worth Sr a member of the State Racing Commis ¬ sion August Belmont chairman of the Jockey Club and George Auerbach counsel appeared today before the senate finance committee in opposition to the Betts bill placing a 12 per cent tax on rac ¬ ing They contended that the measure was class legislation aimed against a sport which was serv ¬ ing a worthy purpose in breeding good horses and that 12 per cent was altogether too high a tax Boxing only pays a 5 per cent tax to the state and the other sports nothing nothingAssemblyman Assemblyman Betts in defense of the bill said that representatives of racing associations had given him to understand that a 10 per cent tax on the gate receipts would he acceptable to them This statement Mr Belmoiit flatly denied Assemblyman Betts opposed the amendment to place tile tax on the gate rather than the gross receipts claiming that under it the tax could be dodged by the issu ¬ ance of season passes He also stated that counsel for the racing authorities had promised two weeks ago to submit figures proving that racing could not stand a tax of 12 per cent but that they Had failed to do so An amendment to the measure now would necessitate an emergency measure to pass it in both houses