Chap. 427.
words "eighteen thousand" and inserting in place thereof the words: — eight thousand six hundred and nineteen and by striking out, in line 5, the words "two thousand" and inserting in place thereof the words: — two thousand one hundred and fifty-five.
Section 46. Section 2 of chapter 635 of the acts of 1960 is hereby amended by striking out the words "eleven thousand eight hundred and twenty-nine", inserted by section 41 of chapter 300 of the acts of 1972, and inserting in place thereof the words: — twelve thousand two hundred and nineteen — , and by striking out the words "seven thousand nine hundred and sixty", as so inserted, and inserting in place thereof the words: — eight thousand two hundred and twenty-three.
Section 47. The third sentence of section 3 of said chapter 635 is hereby amended by striking out the words "twenty-one thousand four hundred and forty-eight", inserted by section 42 of said chapter 300, and inserting in place thereof the words: — twenty-two thousand one hundred and fifty-six.
Section 48. Notwithstanding any provisions of this act to the contrary, the provisions of section twenty-two, forty-three, forty-eight, fifty-six, seventy-five, one hundred and twenty-nine and one hundred and fifty-nine of chapter six, section four A of chapter seven, sections two, two A, eight, forty-one and forty-four of chapter thirteen, section two of chapter fourteen, sections one, nine and twelve of chapter sixteen, section two of chapter seventeen, section one of chapter eighteen A, sections three and four of chapter eighteen, section two of chapter nineteen, sections two and five of chapter twenty, section three A of chapter twenty-one, section two of chapter twenty-two, sections two, nine I, nine N, nine P and fifteen of chapter twenty-three, section one of chapter twenty-three A, section one of chapter twenty-three B, section two of chapter twenty-five, sections two and six of chapter twenty-six, sections one, two and four of chapter twenty-seven, section two of chapter twenty-eight and section one of chapter fifty-eight A of the General Laws and the provisions of section three of chapter three hundred and fifty-four of the acts of nineteen hundred and fifty-two, section four of chapter five hundred and ninety-eight of the acts of nineteen hundred and fifty-eight and of sections two and three of chapter six hundred and thirty-five of the acts of nineteen hundred and sixty, in effect immediately prior to the effective date of this act, shall remain in effect and apply to appointments to the offices referred to therein which are made on or after said effective date.
Section 49. Sections one and two of this act shall take effect as of December thirty-first, nineteen hundred and seventy-two.
Section 50. Sections three to forty-eight, inclusive; shall take effect as of January first, nineteen hundred and seventy-three.
Approved June 15,1973.
Chap. 427.      An Act providing for the improving of thoroughbred  HORSE  RACING  IN  THE  COMMONWEALTH.
Acts, 1973. — Chap. 427.                         305
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to regulate the tax on thoroughbred horse racing; therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted, etc., as follows:
Section 1. During the nineteen hundred and seventy-three, nineteen hundred and seventy-four and nineteen hundred and seventy-five calendar years, each licensee conducting a running horse racing meeting, except at a state or county fair, under the provisions of section five of chapter one hundred and twenty-eight A shall return to the winning patrons in the manner provided by said section all sums deposited as wagers on the speed or ability of running horses, less the breaks, as denned in said section, and less an amount not to exceed nineteen per cent of the total amount so deposited.
Section 2. In order that the effect of this act, the intent of which is to provide funds to improve the quality of running horse racing meetings in the commonwealth and thereby to increase the activities at such horse racing meetings and the revenue therefrom, can be determined at the earliest possible date, each person licensed to conduct such running horse racing meetings and required to pay over to the state racing commission the sums required under the provisions of section five of chapter one hundred and twenty-eight A of the General Laws, shall file with said commission ho later than January fifteenth, nineteen hundred and seventy-four, January fifteenth, nineteen hundred and seventy-five and January fifteenth, nineteen hundred and seventy-six, respectively, a statement of operations for the previous calendar year which shall contain:
(1)   A statement of the total amount withheld from all sums wagered and not returned to winning patrons, less the breaks, during said calendar year under the provisions of section one of this act;
(2)   A statement of the total amount which would have been withheld from all sums wagered and not returned to winning patrons, less the breaks, for the comparable period under the provisions of section five of chapter one hundred and twenty-eight A in effect immediately prior to the passage of this act;
(3)  A statement of the amount retained by the licensee under the provisions of this act, which shall be the difference between (1) and (2) above;
(4)  A detailed analysis of the disposition made by such licensee of the amount shown in (3) above, including allocations to specific accounts, together with an explanation as to the manner in which such disposition or dispositions shall improve the quality of running horse racing meetings in the commonwealth; and
(5)   Such other information as the said commission shall deem necessary in order to accomplish the aforementioned purpose.
The statement of operations required by this section shall be
Acts, 1973. —