Tax on totalisators and payment thereof

19. There shall be charged, levied and paid to the State Government out of all monies paid into any totalisator by way of stakes or bets, a tax on backers, hereinafter referred to as the totalisator tax, amounting to twenty percent of every sum so paid ; and twenty percent of every sum so paid into a totalisator shall be deemed to have been paid by the backer on account of the totalisator tax, and shall be received by the stewards of the racemeeting on behalf of the State Government.