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316 VETOES
of passes issued in this category by the various tracks during the
calendar year 1959, and reported on admissions tax forms submitted
to this division of the Comptroller's Office, as projected below:
Passes—Owners' and Trainers7 Wives
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One Mile Tracks:
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Bowie....................................
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37, 004
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@. 15c
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$ 5, 550. 60 Actual
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Laurel....................................
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49, 462
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@. 15c
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7, 419. 30
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Pimlico..................................
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39, 528
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@. 15c
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5, 929. 20 Estimated
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Half Mile Tracts:
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Bel Air Race Course............
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6, 563
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@. 10c
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656. 30
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Bel Air Race Course............
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2, 730
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@. 15c
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409. 50
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Marlboro Race Course..........
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4, 675
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@. 15c
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701. 25
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Hagerstown Race Course....
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8, 779
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@. 15c
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1, 316. 85
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Cumberland Race Course....
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6, 817
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@. 10c
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681. 70
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Cumberland Race Course....
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2, 908
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@. 15c
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436. 20
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Harness Tracks:
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Baltimore Raceway..............
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11, 925
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@. 15c
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1, 788. 75
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Laurel Harness Track..........
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13, 605
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@. 15c
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2, 040. 75
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Rosecroft Raceway................
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11, 549
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@. 15c
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1, 732. 35
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Ocean Downs Raceway........
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19, 322
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@. 15c
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2, 898. 30
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$31, 561. 05
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Enclosed herewith for your consideration are copies of two opinions
received from the State Law Department, dated March 28, 1957, and
March 24, 1959, relative to this specific type of admission.
The control of tax free passes at the various tracks has posed
somewhat of a problem. This is especially true at the half-mile tracks,
where past experience has shown that this privilege was being abused,
and in spite of repeated requests from this office that responsible
track officials keep these tax free passes at a minimum, our investiga-
tions showed that insufficient control was evident, necessitating in
some instances an additional assessment to collect proper amount of
tax due.
In view of the above circumstances, it would appear that the addi-
tion of another tax free pass would further intensify an already
unpleasant situation, and cause a substantial loss in revenue.
Very truly yours,
(s) Louis L. GOLDSTEIN, Comptroller
(s) JOSEPH S. HOGG, Chief,
Admissions Tax Division
JSH: cwn
Enclosures (2)
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