Conway v. Wolf Liquor Co.

Carey, Justice.

This is an appeal from a decision of the Superior Court granting summary judgment in favor of Wolf Liquor Company (Wolf), an “importer”, for the recovery of certain taxes paid to the Delaware Alcoholic Beverage Commission (Commission). The appeal requires a determination of the correct effective date of an amendment to 4 Del. C. § 581(a) (2) which increased the tax on wine from 85c to 80c per gallon, appearing in 53 Del.Laws, Ch. 106. As amended, § 581(a) (2) reads as *408follows:

“(a) No person may purchase and receive from the Commission, or from any manufacturer or importer, any…