CHAPTER 342

RELATING TO ALCOHOLIC LIQUORS

AN ACT TO AMEND CHAPTER 5, TITLE 4, DELAWARE CODE OF 1953 RELATING TO ALCOHOLIC LIQUORS.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. § 555(a), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$400" for the figures "$300" as the same appear in line 3 thereof, and by substituting the figures "$225" for the figures "$150" as the same appear in line 4 thereof and by substituting the figures "$225" for the figures "$150" as the same appear in the last line thereof.

Section 2. § 555 (b), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$225" for the figures "$150" as the same appear in line 2 thereof and substituting the figures "$400" for the figures "$300" as the same appear in the last line thereof.

Section 3. § 555 (c), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$150" for the figures "$100" as the same appear therein.

Section 4. § 555(d), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$100" for the figures "$75" as the same appear in line 2 thereof, and substituting the figures "$200" for the figures "$150" as the same appear in line 3 thereof.

Section 5. § 555 (e), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$225" for the figures "$150" as the same appear therein.

Section 6. § 555(f), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$125" for the figures "$100" as the same appear therein.

Section 7. § 555 (g), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$400" for the figures "$300" as the same appear in line 2 thereof and substituting the figures "$225" for the figures "$150" as the same appear in line 3 thereof.

Section 8. § 555(h), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$225" for the figures "$150" as the same appear therein.

Section 9. § 555(i), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figure "$2" for the figure "$1" as the same appears therein.

Section 10. § 555(j), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figure "$2" for the figure "$1" as the same appears therein.

Section 11. § 555(o), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$4,000" for the figures "$3,000" as the same appear therein.

Section 12. § 555(p), Chapter 5, Title 4, Delaware Code of 1953 is amended by substituting the figures "$750" for the figures "$500" as the same appear therein.

Section 13. § 581 (a), Chapter 5, Title 4, Delaware Code of 1953 is amended to read as follows:

§ 581. Payment of tax; Commission rules and regulations

(a) 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 the alcoholic liquor purchased at the following rates--

(1) For each barrel of beer, $2.

(2) For each gallon of wine, except sacramental wines, 35 cents.

(3) For each gallon of spirits containing 25 per cent or less of ethyl alcohol by volume, $.90.

(4) For each gallon of spirits containing more than 25 per cent ethyl alcohol by volume, $1.15.

(5) For each gallon of alcohol per gallon of ethyl alcohol contained, two dollars, except that the tax of two dollars shall not apply to the purchase of alcohol by pharmacists, physicians, dentists, veterinarians, wholesale druggists, manufacturing plants where the alcohol is used in scientific work, or for the manufacture of pharmaceutical products.

Section 14. Sections 1, 2, 3, 4, 5, 6, 7, 8, 11 and 12 of this act shall apply to licenses issued for the tax year beginning July 1, 1954 and to all subsequent licenses. Sections 9 and 10 shall become effective on approval of this act. Section 13 shall become effective July 1, 1953, or as soon thereafter as the Liquor Commission is able to put such section into effect.

Approved July 10, 1953.