Delaware General Assembly

CHAPTER 8

Of the Revenues of the State.

AN ACT IN RELATION TO THE TAXATION AND LICENSING OF BREWERS.

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

Section 1. That hereafter every individual, association of persons, firm or corporation, engaged in the business of brewing malt or other brewed liquors in any County of this State where the same is not prohibited by law, and desiring to continue in such business, shall annually hereafter on or before the first day of June file with the Clerk of the Peace of the County in which such business is conducted, a statement in writing verified by the oath or affirmation of such individual, or of one of the members of such firm, or the President, General Manager or Treasurer of such association or corporation, setting forth the number of gallons of malt or brewed liquors brewed by such individual, association of persons, firm or corporation during the year then next preceding, and shall produce such other evidence as the said Clerk of the Peace may require as to the quantity of said liquor brewed by such individual, association of persons, firm or corporation, during said last preceding year; and shall pay the said Clerk of the Peace for the use of the State, a sum at the rate of five cents for every thirty-one gallons of the said liquors brewed during the year then last preceding by such individual, association of persons, firm or corporation. Upon the filing of said statement and upon the production of such other evidence as may be required as aforesaid, together with the payment of the sum aforesaid, the said Clerk of the Peace shall issue a license authorizing the conduct one year of the business aforesaid in the County aforesaid for one year next ensuing the date thereof, and such license shall be deemed and taken to authorize the sale and delivery by the holder thereof during the said year of the product of such business in any County of the State where the same is not prohibited by law, in quantities of not less than one half gallon, to any individual, association of persons, firm or corporation, legally authorized to sell such product.

Section 2. That hereafter every such individual, association of persons, firm or corporation, desiring to engage in the business of brewing malt or other brewed liquors in any County of this State where the same is not prohibited by law, and not having been engaged in such business during the twelve months then last past, shall pay to the Clerk of the Peace of the County in which such business is to be conducted, the sum of Five Hundred Dollars, for the use of the State, and thereupon the Clerk of said Clerk of the Peace shall issue a license authorizing the conduct of the business aforesaid in the County aforesaid until the first day of June then next ensuing, and such license shall be deemed and taken to authorize the sale and delivery by the holder thereof until the said first day of June of the product of shall authorize such business in any County in this State where the same is not prohibited by law, in quantities of not less than one half gallon to any individual, association of persons, firm or corporation, legally authorized to sell such product. The holder of a license authorized by Section 2 of this Act shall at the expiration thereof obtain another license which shall be valid for the year following by fulfilling the requirements and conditions mentioned and set forth in Section i hereof, and thereafter said licensee shall be deemed and held to come under the provisions of said Section 1.

Section 3. Every individual, and every member of a firm or association of persons, and every director or other officer of a corporation which shall be engaged in the business aforesaid at any time when the. conduct of such business is not authorized as aforesaid, shall be deemed guilty of a misdemeanor and upon indictment and conviction thereof, shall be liable to a fine of not less than Five Hundred Dollars or no more than Five Thousand Dollars, or shall be imprisoned for a term not exceeding one year, or both, in the discretion of the Court.

Section 4. The duties of the Secretary of State relative to the preparation and furnishing of licenses for the sale of intoxicating liquors to Clerks of the Peace and the keeping of an accurate account thereof against each of said Clerks, and the sending of a duplicate thereof to the Auditor of Accounts, and the duties and powers of the Auditor of Accounts relative to such licenses and to the accounting, therefor by the said Clerks of the Peace, and the duties of each of the Clerks of the Peace to render full and accurate accounts of all moneys for liquor licenses received by him for the use of the State, or for which he is accountable,' and the depositing of the full amount of all moneys due on such account to the credit of the State Treasurer with the certificate of deposit endorsed thereon, shall be deemed and taken to extend to and embrace all licenses issued under the authority of this Act, and all moneys received or due therefrom, except however, that the time when the said Clerks of the Peace shall render an account of moneys due under the provisions of this Act to the State Treasurer and shall make deposit as aforesaid, shall be on the first Monday of July in each year. All penalties and forfeitures now prescribed by law for a failure on the part of any Clerk of the Peace to render an account and make deposit to the credit of the State Treasurer of all moneys for which he is accountable for licenses for the sale of intoxicating liquors, shall be deemed and taken to apply and extend to every case of the failure of any Clerk of the Peace to render an account and make deposit as aforesaid of all moneys due from him to the use of the State under the provisions of this Act; and the official obligation of each Clerk of the Peace shall extend to and embrace the moneys received or which ought to be received by him under the provisions of this Act, and the duties required of him.

Approved March 1, A. D. 1909.