CHAPTER 274 – ALCOHOLIC LIQUORS, WINES AND BEER

AN ACT TO AMEND CHAPTER 176 OF THE REVISED CODE OF DELAWARE, 1935, IN REFERENCE TO TARIFF OF LICENSES, FOR THE SALE OF ALCOHOLIC LIQUOR, WINES AND BEER.

Be it enacted by the Senate and House of Representatives of the State of Delaware, in General Assembly met:

Section 1. That Chapter 176 of the Revised Code of Delaware, 1935, be and the same is hereby amended by striking out Paragraph 6 of 6145 Section 16 thereof and inserting in lieu thereof the following:

6145. Section 16. (6) No "person" may purchase and receive from the Commission, or from any "manufacturer" or importer, any "alcoholic liquor" without paying to the Commission a tax on such "alcoholic liquor" purchased and at the following rates:

For each "barrel of beer". ... One Dollar ($1.00).

For each "gallon" of "wine", excepting sacramental wines.... Twenty-five cents ($0.25)

For each "gallon" of "spirits" containing 25 per cent or less of ethyl alcohol by volume..Seventy-five cents ($0.75).

For each "gallon" of "spirits" containing more than 25 per cent ethyl alcohol by volume..One Dollar ($1.00).

For each "gallon" of "alcohol" per "gallon" of ethyl alcohol contained.. Two Dollars ($2.00), except; that the tax of Two Dollars ($2.00) shall not apply to the purchase of alcohol from said Commission or elsewhere by the following: "Pharmacists, Physicians, Dentists, Veterinarians, wholesale Druggists, Manufacturing Plants where said alcohol is used in Scientific work, or for the Manufacture of Pharmaceutical Products."

A "barrel" shall contain not more than 31 "gallons".

A "Gallon" is the United States Standard Gallon of 231 cubic inches.

The Commission shall make and publish such rules and regulations with respect to the collection and/or payment of such tax or taxes as it may deem proper and all such rules and regulations that are not inconsistent with the provisions of this Act shall have the force and effect of law. Any violation of any such rules and regulations shall constitute a misdemeanor and any "person" convicted of any such violation shall be punished by a fine not exceeding One Thousand Dollars ($1,000.00) and shall in addition thereto pay the costs of prosecution.

Approved May 8, 1941.