meeting 'by contributing his money to a pari-mutuel pool operated by the permittee as provided by this act. Such wagering shall not be unlawful, 'but a permittee shall not knowingly permit any minor to be a patron of the pari-mutuel system of wagering. All forms of wagering or betting on the results of a race, except as provided by this act, whether conducted in this state or elsewhere, shall be illegal. Any person directly or indirectly involved in bookmaking or in wagering or betting other than by the pari-mutuel system of wagering shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1000.-00), or by imprisonment for a period of not more than six (6) months, or by both such fine and imprisonment.”
Defendant has attempted to appeal from various rulings and orders of the court as well as from the judgment. An appeal by defendant lies only from the judgment of conviction or from a sentence on the ground that it is excessive. Section 44—2506, A.C.A.1939. This court, however, is required under the provisions of section 44-2535 to “ review all rulings and orders appearing in the appeal papers in so far as it is necessary to do so in order to pass upon the grounds of appeal. * ”
Defendant has presented six assignments of error for our consideration which we will take up in t)he order presented. Assignments of error Nos. 1 and 2 are based upon the admission of the testimony of the witness Roth over defendant’s objection and upon the court’s refusal to strike the same on motion of defendant upon the ground that it constitutes hearsay. The witness was allowed by the court to refer to the Daily Racing Form published and copyrighted by the Triangle Publications covering races in various parts of the country, for the purpose of showing that the horses upon which defendant is alleged to have accepted a wager were entered in certain races at Belmont race track in New York on the dates upon which the wagers were alleged to have been accepted by defendant.
We concede that the publications received in evidence are hearsay and if material, their admission would have constituted reversible error but we are of the view that the ruling in the case of State v. Pelosi, 68 Ariz. 51, 199 P.2d 125, has settled the question, for the reason that we held in that case it was immaterial whether the horses ran in those races on those dates. As was said in substance in the Pelosi case the offense is complete when the wager is accepted. It was, therefore, not necessary to introduce evidence on the question of whether the horses actually ran on those dates. The testimony of the witness Roth was not material and therefore not prejudicial. The amendment of the racing act since the Pelosi case was decided has not affected the rule laid down in that case. There is, likewise, no merit to assignments