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OWNERS MUST COLLECT COLLECTSECURITY SECURITY TAX FOR JOCKEYS COLUMBUS Ohio May 8 Racing asso ¬ ciations are not obligated to collect the social security tax on jockeys and valets according to the ruling received by the Beu lah Park Jockey Club from the Social Se ¬ curity Tax Division at Washington WashingtonIn In view of the fact that there has been a difference in practice among the various racing associations that have operated to date under the law this information will prove instructive instructiveOwners Owners of stables are responsible for the payment of the social security tax on the jockeys even though they may delegate col ¬ lection and payment to the racing associa ¬ tions tionsThe The jockeys in turn where they employ and pay valets are responsible similarly for the payment of the tax on them