ALCOHOLIC LIQUORS, WINES AND BEER
IN RELATION TO RETALIATORY TAXATION, ETC.
AN ACT TO AMEND CHAPTER 176 OF THE REVISED CODE OF DELAWARE, 1935, IN RELATION TO RETALIATORY TAXATION AND REGULATION OF THE IMPORTATION, SALE AND TRANSPORTATION OF BEER MANUFACTURED OUTSIDE OF THIS STATE.
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 sub-paragraph (21) of 6159 Sec. 30, and by inserting in lieu thereof a new sub-paragraph (21) of 6159 Sec. 30, as follows :
6159 Sec. 30 (21). In addition to compliance with all other provisions of this Act, the Commission shall require each person desiring to sell beer manufactured outside this State to licensees of this State and each licensee of this State who desires to purchase and resell any such beer to pay to the Commission the same fees as are required to be paid by licensees of this State or by persons or licensees in any state, territory or country outside of this State who desire to sell beer manufactured in this State to licensees in such other state, territory or country of origin of such beer not manufactured in this State and to observe and comply with the same regulations, prohibitions and restrictions as are required of or enforced against licensees of this State or persons who desire to purchase and resell beer manufactured in this State in such other state, territory or country of origin. In all cases where the Commission shall have issued any reciprocal regulations or orders concerning beer manufactured in any state, territory or country other than this State no licensee of this State shall purchase any such beer if its importation has been prohibited or if not entirely prohibited, unless such regulations or orders have been observed and complied with by the licensee of this
State and by the person from or through whom the licensee of this State desires to purchase. Any beer manufactured outside of this State which is sold, transported or possessed in this State contrary to any such regulations or orders of the Commission or without the payment of the fees herein required shall be considered contraband and shall be confiscated by the Commission and disposed of in the same manner as any other illegal alcoholic liquors, wines and beer.
Upon learning of the commission by a manufacturer of beer whose principal place of business is outside this State or by any servant, agent, employe or representative of such manufacturer within or partly within and partly outside this State of any violation of this Act or any laws of this State relating to alcoholic liquors, wines and beer, or of any regulation of the Commission adopted pursuant thereto, or of any violation of any laws of this State or of the United States of America relating to the tax payment of alcoholic liquors, wines and beer, the Commission shall cite such manufacturer to appear before it not less than ten nor more than fifteen days from the date of mailing to such manufacturer at his principal place of business wherever located by registered mail a notice to show cause why the further importation into this State of beer manufactured by him should not be prohibited. Upon such hearing whether or not an appearance was made by such outside manufacturer if satisfied that any such violation has occurred, the Commission is specifically empowered and directed to immediately issue an order prohibiting the importation of beer manufactured by such manufacturer into this State for a period of not less than six months nor more than three years. Notice of such action of the Commission shall be given immediately to such manufacturer and to all persons licensed to import beer within this State by mailing a copy of such order to such manufacturer at its principal place of business wherever located and to such licensees at their licensed premises. Thereafter it shall be unlawful for any person licensed to import beer within this State to purchase or sell any beer manufactured by such outside manufacturer during the term of such prohibition. Any violation of such prohibitory order shall be a misdemeanor and shall also constitute grounds for revocation or suspension of a license to import beer. In all such cases the Commission shall file of record at least a brief statement in the form of an opinion of the reasons for the ruling or order. Any outside manufacturer aggrieved by the action of the Commission may appeal to the Court of General Sessions in the same manner as herein provided for appeals from refusals to grant licenses.
Approved April 22, 1943.