S & S DISTRIBUTING COMPANY v. Town of New Hope

The Town of New Hope brought a declaratory judgment action against S S Distributing Company seeking construction of a beer tax ordinance. The trial court held that the ordinance was clear and unambiguous and directed a judgment in favor of the Town of New Hope. S S Distributing Company appealed.

Involved is Ordinance No. 87, an amendment of Ordinances Nos. 32 and 82, which had been, prior to that time, duly adopted by the town council and had been in full force and effect until the date of the amendment, March 6, 1968. The taxable period in question is from March 6, 1968, to June 19, 1974,…