LICENSES 2321

admission to such boxing or sparring or wrestling match, contest or exhibi-
tion, which license fees shall be paid to said Commission; provided that
the Amateur Athletic Union and the Young Men's Christian Association
shall be exempted from payment of any license fee in connection with any
amateur boxing, sparring or wrestling matches held under the auspices
or sanction of either of the said organizations, but shall be subject to all the
other provisions of this sub-title, and to such rules and regulations as
have been or shall be adopted by the said Commission; and provided fur-
ther that in Allegany County duly constituted posts of the Veterans of
Foreign Wars or of the American Legion and every organization of the
Maryland National (or State) Guard may conduct boxing, sparring or
wrestling match, contest or exhibition held under the auspices or sanction
of any of said posts or organizations, but shall be subject to pay to the
said Commission a license fee of five per cent, of its total gross receipts
from the sale of tickets of admission to such boxing, sparring or wrestling
match, contest or exhibition, and shall also be subject to all the other pro-
visions of this sub-title, and to such reasonable rules and regulations as
have been or shall be adopted by the said Commission; and provided,
further, that the Athletic Director of the University of Maryland shall, on
the written request of any organization of veterans or volunteer firemen
or of any civic, fraternal service clubs or organizations located and oper-
ating in Prince George's County, give his written permission, on such
terms and conditions as he may prescribe, for the conducting of boxing,
sparring or wrestling matches, contests and exhibitions in Ritchie Coliseum
at College Park, Maryland, and any such organization receiving such per-
mission shall not be subject to the payment of said license or of a license
fee to said County, nor shall a permit from the County Commissioners
of said county be required, but shall be subject to all the other provisions of
this sub-title and to such reasonable rules and regulations as have been
or shall be adopted by said Commission. And said Commission shall on
. the first day of December in each and every year pay said fees, after de-
ducting therefrom the expenses of the Commission, including the salaries
of its members and secretary and such other expenses as may be payable
out of said fees, to the Treasurer of the State.

An. Code, 1924, sec. 143. 1920, ch. 710, sec. 116G.

118. Whenever any such club, corporation or association shall fail to
make a report of any contest at the time prescribed by this sub-title or
whenever such report is unsatisfactory to the commission, it may examine,
or cause to be examined, the books and records of such club, corporation
or association, and subpoena and examine under oath its officers and other
persons as witnesses for the purpose of determining the total amount of its
gross receipts for any contest and the amount of tax due pursuant to the
provisions of this sub-title, which tax it may upon the result of such
examination fix and determine. In case of the default in the payment of
any tax so ascertained to be due, together with the expenses incurred in
making such examination, for a period of twenty days after notice to such
delinquent person, club, corporation or association of the amount at which
the same may be fixed by the commission, such delinquent shall ipso facto
forfeit his, its or their license and shall be thereby disqualified from re-
ceiving any new license or any renewal of license; and it shall in addi-
tion forfeit to the State of Maryland the sum of five hundred dollars ($500)