IN THE COURT OF APPEALS OF THE STATE OF MISSISSIPPI
NO. 2021-KA-00571-COA
EARNEST H. JOHNSON APPELLANT
v.
STATE OF MISSISSIPPI APPELLEE
DATE OF JUDGMENT: 04/15/2021 TRIAL JUDGE: HON. LILLIE BLACKMON SANDERS COURT FROM WHICH APPEALED: AMITE COUNTY CIRCUIT COURT ATTORNEY FOR APPELLANT: OFFICE OF STATE PUBLIC DEFENDER BY: ZAKIA HELEN ANNYCE BUTLER ATTORNEY FOR APPELLEE: OFFICE OF THE ATTORNEY GENERAL BY: ALEXANDRA RODU ROSENBLATT DISTRICT ATTORNEY: SHAMECA COLLINS NATURE OF THE CASE: CRIMINAL - FELONY DISPOSITION: AFFIRMED IN PART; REVERSED AND REMANDED IN PART - 09/20/2022 MOTION FOR REHEARING FILED: MANDATE ISSUED:
BEFORE CARLTON, P.J., WESTBROOKS AND SMITH, JJ.
SMITH, J., FOR THE COURT:
¶1. An Amite County Circuit Court jury convicted Earnest Johnson of burglary of a
dwelling (Count I) and automobile theft (Count II). Following the jury’s verdict, the Amite
County Circuit Court sentenced Johnson to twenty-five years for Count I and ten years for
Count II, with both sentences to be served concurrently in the custody of the Mississippi
Department of Corrections (MDOC). The circuit court also gave Johnson credit for time
already served. On appeal, Johnson raises the following arguments: (1) the State presented
insufficient evidence to support a conviction as to Count I for burglary of a dwelling; and (2) jury instruction S-1 omitted an essential element as to Count II for automobile theft.
¶2. Upon review, we find no reversible error as to Count I for burglary of a dwelling and
affirm Johnson’s conviction and sentence as to that charge. As to Count II, however, we find
that the jury was never instructed regarding the value of the vehicle alleged as stolen.
Because the vehicle’s value is necessary to establish the applicable statutory sentencing
range, we reverse Johnson’s conviction and sentence as to Count II for automobile theft and
remand for a new trial.
FACTS
¶3. On October 16, 2019, the Amite County Sheriff’s Office received a phone call from
a neighbor of Dennis Coggins. Although Coggins had been arrested in June 2019 and was
still incarcerated in the Amite County Jail, the neighbor noticed that Coggins’s truck
appeared to be missing from Coggins’s driveway. In response to the neighbor’s phone call,
Investigator Dewayne Whetstone went to Coggins’s residence. Investigator Whetstone found
that the gate leading to Coggins’s driveway had been left wide open, the lock had been cut
off, and Coggins’s truck was not on the property. Investigator Whetstone further found the
doors to both Coggins’s residence and shed open and the lock to the shed missing.
Investigator Whetstone testified that it appeared as though someone had rummaged through
both Coggins’s home and shed. Investigator Daniel Meaux, also employed by the Amite
County Sheriff’s Office, photographed the interior and exterior of Coggins’s home and shed.
¶4. The investigators interviewed Coggins in jail and showed him photographs of the
2 interior and exterior of his home. Coggins testified that a barbed-wire fence enclosed his
property on three sides and that there was a gate across the residence’s driveway on the
fourth side of the property. At the time of his arrest, Coggins had locked the front door of
his home but had left the key in the lock. He stated that his shed had been padlocked at the
time of his arrest and that the gate across his driveway also had been closed and locked.
From the investigators’ photographs, Coggins observed that someone had cut off the padlock
on his shed door and had rummaged through the items inside his home. Coggins further
testified that the lock on his gate appeared to be missing and that the gate had been left wide
open.
¶5. Also based on the investigators’ photographs, Coggins determined that numerous
items had been stolen from his home and shed. Along with other items, the missing personal
property included TVs, about $8,500 in cash, his 2008 Chevrolet Silverado, two mini bikes,
and a dirt bike. Coggins stated that he had been incarcerated with Johnson at the Amite
County Jail and, upon learning that Johnson would be released before him, had asked if
Johnson would go to his house and bring him “some bond money.” Coggins testified that
he knew Johnson had a job lined up after he got out of jail and had offered to sell Johnson
his truck. According to Coggins, Johnson stated that “he wouldn’t feel comfortable [going
inside Coggins’s house] without written permission, and that was the end of that
conversation.” Coggins testified that he and Johnson had no further discussions about his
truck or retrieving the money from inside his house. Coggins also stated that he never told
3 Johnson how much money was inside his house or exactly where the money was located.
¶6. Once they had confirmed that Coggins’s 2008 Chevrolet Silverado was missing from
his residence, the investigators marked the vehicle as stolen on the National Criminal
Information Center’s database. On December 3, 2019, the investigators received information
that Coggins’s truck had been observed being driven on Interstate 55. After alerting several
law-enforcement agencies along the route to be on the lookout for the vehicle, the
investigators learned that the truck had been stopped in Lincoln County. Johnson was the
driver and sole occupant of the vehicle at the time of the traffic stop.
¶7. Investigators Whetstone and Meaux drove to the scene and transported Johnson back
to Amite County. Johnson waived his Miranda rights1 and gave a statement to the
investigators. Investigator Meaux stated that Johnson initially claimed to have permission
to drive Coggins’s truck. When the investigators disputed Johnson’s claim, Johnson
admitted that “he took [Coggins’s] stuff and that he wanted to get back at Coggins.”
According to Investigator Whetstone, Johnson admitted that he had entered Coggins’s home,
taken cash from inside the home, and taken Coggins’s truck. Investigator Meaux testified
that Johnson had admitted to making three different trips to Coggins’s home and taking
property from the residence on each trip. Johnson provided the investigators with
information about the location of several items stolen from Coggins’s home and shed.
¶8. Following the recovery of his truck, Coggins discovered that the vehicle had sustained
1 Miranda v. Arizona, 384 U.S. 436 (1966).
4 body damage. About thirty days after investigators returned the truck to him, Coggins sold
the truck for $5,000. Coggins testified that in his opinion the Chevrolet Silverado had been
worth at least $5,000 at the time it was stolen. Along with Coggins’s truck, investigators
recovered and returned to Coggins a mini-bike stolen from his shed and several TVs stolen
from inside his home.
¶9. After the State rested its case-in-chief, Johnson testified on his own behalf. Johnson
stated that he and Coggins were not friends but that Coggins had learned Johnson was about
to be released from jail and had asked Johnson to go to his (Coggins’s) house and “get some
money and come bond him out.” Johnson testified that Coggins had indicated the money
would be inside a pair of pants lying on the floor in the home. Johnson stated that after his
release from jail, he went to Coggins’s residence and retrieved the money. After taking “two
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IN THE COURT OF APPEALS OF THE STATE OF MISSISSIPPI
NO. 2021-KA-00571-COA
EARNEST H. JOHNSON APPELLANT
v.
STATE OF MISSISSIPPI APPELLEE
DATE OF JUDGMENT: 04/15/2021 TRIAL JUDGE: HON. LILLIE BLACKMON SANDERS COURT FROM WHICH APPEALED: AMITE COUNTY CIRCUIT COURT ATTORNEY FOR APPELLANT: OFFICE OF STATE PUBLIC DEFENDER BY: ZAKIA HELEN ANNYCE BUTLER ATTORNEY FOR APPELLEE: OFFICE OF THE ATTORNEY GENERAL BY: ALEXANDRA RODU ROSENBLATT DISTRICT ATTORNEY: SHAMECA COLLINS NATURE OF THE CASE: CRIMINAL - FELONY DISPOSITION: AFFIRMED IN PART; REVERSED AND REMANDED IN PART - 09/20/2022 MOTION FOR REHEARING FILED: MANDATE ISSUED:
BEFORE CARLTON, P.J., WESTBROOKS AND SMITH, JJ.
SMITH, J., FOR THE COURT:
¶1. An Amite County Circuit Court jury convicted Earnest Johnson of burglary of a
dwelling (Count I) and automobile theft (Count II). Following the jury’s verdict, the Amite
County Circuit Court sentenced Johnson to twenty-five years for Count I and ten years for
Count II, with both sentences to be served concurrently in the custody of the Mississippi
Department of Corrections (MDOC). The circuit court also gave Johnson credit for time
already served. On appeal, Johnson raises the following arguments: (1) the State presented
insufficient evidence to support a conviction as to Count I for burglary of a dwelling; and (2) jury instruction S-1 omitted an essential element as to Count II for automobile theft.
¶2. Upon review, we find no reversible error as to Count I for burglary of a dwelling and
affirm Johnson’s conviction and sentence as to that charge. As to Count II, however, we find
that the jury was never instructed regarding the value of the vehicle alleged as stolen.
Because the vehicle’s value is necessary to establish the applicable statutory sentencing
range, we reverse Johnson’s conviction and sentence as to Count II for automobile theft and
remand for a new trial.
FACTS
¶3. On October 16, 2019, the Amite County Sheriff’s Office received a phone call from
a neighbor of Dennis Coggins. Although Coggins had been arrested in June 2019 and was
still incarcerated in the Amite County Jail, the neighbor noticed that Coggins’s truck
appeared to be missing from Coggins’s driveway. In response to the neighbor’s phone call,
Investigator Dewayne Whetstone went to Coggins’s residence. Investigator Whetstone found
that the gate leading to Coggins’s driveway had been left wide open, the lock had been cut
off, and Coggins’s truck was not on the property. Investigator Whetstone further found the
doors to both Coggins’s residence and shed open and the lock to the shed missing.
Investigator Whetstone testified that it appeared as though someone had rummaged through
both Coggins’s home and shed. Investigator Daniel Meaux, also employed by the Amite
County Sheriff’s Office, photographed the interior and exterior of Coggins’s home and shed.
¶4. The investigators interviewed Coggins in jail and showed him photographs of the
2 interior and exterior of his home. Coggins testified that a barbed-wire fence enclosed his
property on three sides and that there was a gate across the residence’s driveway on the
fourth side of the property. At the time of his arrest, Coggins had locked the front door of
his home but had left the key in the lock. He stated that his shed had been padlocked at the
time of his arrest and that the gate across his driveway also had been closed and locked.
From the investigators’ photographs, Coggins observed that someone had cut off the padlock
on his shed door and had rummaged through the items inside his home. Coggins further
testified that the lock on his gate appeared to be missing and that the gate had been left wide
open.
¶5. Also based on the investigators’ photographs, Coggins determined that numerous
items had been stolen from his home and shed. Along with other items, the missing personal
property included TVs, about $8,500 in cash, his 2008 Chevrolet Silverado, two mini bikes,
and a dirt bike. Coggins stated that he had been incarcerated with Johnson at the Amite
County Jail and, upon learning that Johnson would be released before him, had asked if
Johnson would go to his house and bring him “some bond money.” Coggins testified that
he knew Johnson had a job lined up after he got out of jail and had offered to sell Johnson
his truck. According to Coggins, Johnson stated that “he wouldn’t feel comfortable [going
inside Coggins’s house] without written permission, and that was the end of that
conversation.” Coggins testified that he and Johnson had no further discussions about his
truck or retrieving the money from inside his house. Coggins also stated that he never told
3 Johnson how much money was inside his house or exactly where the money was located.
¶6. Once they had confirmed that Coggins’s 2008 Chevrolet Silverado was missing from
his residence, the investigators marked the vehicle as stolen on the National Criminal
Information Center’s database. On December 3, 2019, the investigators received information
that Coggins’s truck had been observed being driven on Interstate 55. After alerting several
law-enforcement agencies along the route to be on the lookout for the vehicle, the
investigators learned that the truck had been stopped in Lincoln County. Johnson was the
driver and sole occupant of the vehicle at the time of the traffic stop.
¶7. Investigators Whetstone and Meaux drove to the scene and transported Johnson back
to Amite County. Johnson waived his Miranda rights1 and gave a statement to the
investigators. Investigator Meaux stated that Johnson initially claimed to have permission
to drive Coggins’s truck. When the investigators disputed Johnson’s claim, Johnson
admitted that “he took [Coggins’s] stuff and that he wanted to get back at Coggins.”
According to Investigator Whetstone, Johnson admitted that he had entered Coggins’s home,
taken cash from inside the home, and taken Coggins’s truck. Investigator Meaux testified
that Johnson had admitted to making three different trips to Coggins’s home and taking
property from the residence on each trip. Johnson provided the investigators with
information about the location of several items stolen from Coggins’s home and shed.
¶8. Following the recovery of his truck, Coggins discovered that the vehicle had sustained
1 Miranda v. Arizona, 384 U.S. 436 (1966).
4 body damage. About thirty days after investigators returned the truck to him, Coggins sold
the truck for $5,000. Coggins testified that in his opinion the Chevrolet Silverado had been
worth at least $5,000 at the time it was stolen. Along with Coggins’s truck, investigators
recovered and returned to Coggins a mini-bike stolen from his shed and several TVs stolen
from inside his home.
¶9. After the State rested its case-in-chief, Johnson testified on his own behalf. Johnson
stated that he and Coggins were not friends but that Coggins had learned Johnson was about
to be released from jail and had asked Johnson to go to his (Coggins’s) house and “get some
money and come bond him out.” Johnson testified that Coggins had indicated the money
would be inside a pair of pants lying on the floor in the home. Johnson stated that after his
release from jail, he went to Coggins’s residence and retrieved the money. After taking “two
more steps” into Coggins’s home and observing some of the items inside Coggins’s bedroom,
however, Johnson claimed that he could not bring himself to return to the jail and give
Coggins the money. Johnson stated that he did not have a vehicle of his own and that
Coggins was going to allow him to use the truck “to bring his [(Coggins’s)] money back.”
Then, according to Johnson, Coggins was going to allow Johnson to use the vehicle as a
work truck in his (Johnson’s) new business.
¶10. Johnson testified that he could not clearly remember whether the gate to Coggins’s
property had been opened or closed when he arrived, but he stated that he “want[ed] to say
open.” He also stated that the door to Coggins’s residence was open when he arrived and
5 that “[t]he place was already wrecked all the way to the bedroom.” Johnson admitted that
he never repaid the money he took from Coggins’s residence. Even after his decision not to
return to the jail and give Coggins his money, Johnson returned to Coggins’s residence on
two other occasions. With regard to the mini-bikes and dirt bike taken from Coggins’s shed,
Johnson testified that Coggins had asked him to retrieve those items and to keep them safe
until Coggins’s release from jail. As a result, Johnson stated that he did so and that he
always intended to return the items to Coggins.
¶11. The jury convicted Johnson of both burglary of a dwelling and automobile theft. The
circuit court gave Johnson credit for time already served and sentenced him to twenty-five
years for burglary of a dwelling and ten years for automobile theft, with both sentences to be
served concurrently in MDOC’s custody. Johnson unsuccessfully moved for judgment
notwithstanding the verdict or, alternatively, a new trial. Aggrieved, he appeals.
DISCUSSION
I. Sufficiency of the Evidence as to Count I
¶12. Johnson contends that insufficient evidence supported his conviction for burglary of
a dwelling and that the circuit court erred by denying his motion for JNOV as to Count I.
Specifically, Johnson asserts that the State failed to prove beyond a reasonable doubt that he
committed a “breaking” to gain entry to Coggins’s residence. He therefore asks this Court
to reverse his conviction as to Count I.
¶13. “A JNOV motion challenges the legal sufficiency of the evidence.” Briggs v. State,
6 337 So. 3d 716, 720 (¶19) (Miss. Ct. App. 2022) (quoting Valentine v. State, 322 So. 3d 417,
422 (¶15) (Miss. 2021)). When reviewing challenges to the sufficiency of the evidence, the
following standard applies:
[W]e view all evidence, including all reasonable inferences, in the light most favorable to the State. We will affirm the conviction if any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt. The issue on appeal is not whether the reviewing court would have found the defendant guilty; rather, the conviction must be affirmed if there was sufficient evidence for any rational trier of fact to have rendered a guilty verdict.
Id. (citations and internal quotation marks omitted).
¶14. Mississippi Code Annotated section 97-17-23(1) (Rev. 2020) defines burglary of a
dwelling as “breaking and entering the dwelling house or inner door of such dwelling house
of another, whether armed with a deadly weapon or not, and whether there shall be at the
time some human being in such dwelling house or not, with intent to commit some crime
therein . . . .” Thus, the essential elements of burglary of a dwelling are “(1) unlawful
breaking and entering, and (2) intent to commit a crime therein.” Ward v. State, 285 So. 3d
136, 140 (¶16) (Miss. 2019) (quoting Jackson v. State, 90 So. 3d 597, 604 (¶27) (Miss.
2012)). Relevant to the present appeal, our caselaw provides that
a breaking is conducted by an act of force, regardless of how slight, necessary to be used in entering a building, such as turning a knob, a slight push to further open a door, or raising a latch. To constitute burglary, a structure must generally be closed. Otherwise[,] the entry is merely a trespass, not a breaking and a burglary. Even if the door was unlocked or if only slight force was needed to gain entry, such entry has been viewed as forcible for the purposes of our burglary statute.
McLain v. State, 317 So. 3d 33, 35 (¶9) (Miss. Ct. App. 2021) (citations and internal
7 quotation marks omitted).
¶15. Here, the State was not required to prove that the door to Coggins’s home was either
fully secured or closed for the jury to convict Johnson of burglary of a dwelling. Rather, as
our caselaw establishes, Coggins’s home only needed to “generally be closed[,]” and even
a slight act of force, such as a small “push to further open a door,” would suffice for the
element of “breaking.” Id. (quoting Foster v. State, 281 So. 3d 229, 233 (¶11) (Miss. Ct.
App. 2019)).
¶16. Coggins acknowledged that on the day of his arrest, he left his house key in the door
to his residence. He specifically insisted, however, that he not only closed but also locked
the door. In response to questioning that directly addressed the secured nature of his
residence on the last day he was there, Coggins stated that his front door was closed and
locked when he left. Similarly, in McLain, this Court affirmed a jury’s verdict in a burglary
case where sufficiency of the evidence as to the “breaking” element was primarily at issue.
Id. at 36 (¶15). The McLain Court recognized “that evidence [a] door is usually shut was
sufficient to prove the ‘breaking’ element” for burglary of a dwelling. Id. at (¶14). The
McLain Court further found the victim’s testimony “that he usually kept the door to his home
closed” was sufficient to prove the defendant’s entry into the home constituted a “breaking.”
Id.
¶17. In the present case, Coggins also testified that he had closed and locked the gate
across his driveway and that the gate remained that way at all times. Despite taking these
8 steps to secure his property, though, Coggins noted that the investigators’ photographs
showed his lock for the gate was missing, the gate and front door to his home were wide
open, his home was in disarray, and several items of personal property were missing.
¶18. Upon being questioned by Investigators Whetstone and Meaux, Johnson admitted that
he had entered Coggins’s residence and taken cash from inside the home without any
intention of delivering the money to Coggins, who was still incarcerated. Contrary to the
State’s evidence that Coggins’s home and property were both well secured by a barbed-wire
fence, locked gate, and locked front door, Johnson claimed that he thought the gate had been
open when he arrived at the residence and that the front door was also open. “Under our
long-established system of criminal justice, the jury is the finder of fact.” Benthall v. State,
311 So. 3d 697, 704 (¶24) (Miss. Ct. App. 2021) (quoting McDaniel v. State, 290 So. 3d
1286, 1291 (¶17) (Miss. Ct. App. 2020)). As a result, “it is the jury’s province to determine
witness credibility and resolve conflicts in the evidence.” McLain, 317 So. 3d at 36 (¶13);
Wayne v. State, 337 So. 3d 704, 715 (¶39) (Miss. Ct. App. 2022) (quoting Williams v. State,
285 So. 3d 156, 160 (¶17) (Miss. 2019)). After hearing both Johnson’s version of events and
the testimony provided by the State’s witnesses, the jury could reasonably find the State’s
witnesses more credible and resolve any evidentiary conflicts in the State’s favor. In
addition, the circuit court instructed the jury not only on the elements of burglary of a
dwelling but also on the definition of a “breaking.”
¶19. After viewing the evidence in the light most favorable to the State, we conclude the
9 record contains sufficient evidence for a rational juror to find that the State proved the
“breaking” element of burglary of a dwelling beyond a reasonable doubt. We therefore
affirm Johnson’s conviction and sentence as to Count I for burglary of a dwelling.
II. Jury Instruction on Count II
¶20. Without any objection from the defense, the circuit court gave jury instruction S-1,
which provided the elements of the charges against Johnson. For the first time on appeal,
Johnson argues that the portion of jury instruction S-1 regarding automobile theft omitted the
value of Coggins’s 2008 Chevrolet Silverado. Asserting that the omission of the vehicle’s
value constituted an essential element of the automobile-theft charge, Johnson asks this Court
to reverse his conviction as to Count II.
¶21. Relevant to Johnson’s claim on appeal, the given jury instruction stated the following:
As to Count Two, if you find beyond a reasonable doubt from the evidence in this case that:
1. Between October 1, 2019[,] and October 31, 2019, in Amite County;
2. Earnest Johnson without authority intentionally and unlawfully took a motor vehicle, which was owned by Dennis Coggins, intending to permanently or temporarily deprive the owner Dennis Coggins from possessing the motor vehicle, then you shall find Earnest Johnson guilty as charged of [a]uto [t]heft.
If the State did not prove any one of the above listed elements beyond a reasonable doubt, then you shall find Earnest Johnson not guilty of Count Two.
¶22. “A defendant must specifically object to the proposed instruction . . . to preserve the
10 issue on appeal. However, failure to instruct on the essential elements of the crime is plain
error.” McCool v. State, 328 So. 3d 173, 189 (¶78) (Miss. Ct. App. 2021) (citing Fitzpatrick
v. State, 175 So. 3d 515, 522 (¶31) (Miss. 2015)). “[P]lain error exists ‘only where a
fundamental right of the defendant has been violated.’” Id. at 190 (¶79) (quoting Fitzpatrick,
175 So. 3d at 522 (¶31)). To determine if plain error has occurred, we consider the
following: “(1) whether the trial court deviated from a legal rule; (2) whether the error is
plain, clear, or obvious; and (3) whether the error prejudiced the outcome of the trial. Only
if the error resulted in a manifest miscarriage of justice will reversal occur.” Collins v. State,
305 So. 3d 1262, 1267 (¶19) (Miss. Ct. App. 2020) (quoting Willie v. State, 204 So. 3d 1268,
1279 (¶29) (Miss. 2016)).
¶23. Count II of the indictment charged Johnson with automobile theft under Mississippi
Code Annotated section 97-17-42(1) (Rev. 2020). In 2014, the Mississippi Legislature
amended section 97-17-42 “to base punishment [for automobile theft] on the value of the
vehicle, by reference to the grand larceny and petit larceny statutes, sections 97-17-41 and
-43 [(Rev. 2020)], respectively.” Shell-Blackwell v. State, 305 So. 3d 1211, 1227 (¶55)
(Miss. Ct. App. 2020). Prior to the 2014 amendment, section 97-17-42 “made no reference
to the value of the vehicle and provided a sentence of not more than five years.” Id. (citing
Miss. Code Ann. § 97-17-42(1) (Supp. 2013)).
¶24. In Shell-Blackwell, this Court addressed the defendant’s argument that the failure to
properly instruct the jury on the value element of automobile theft constituted reversible
11 error. Id. at (¶53). As we explained in Shell-Blackwell, “[w]hen a finding of fact alters the
legally prescribed punishment so as to aggravate it, the fact necessarily forms a constituent
part of a new offense and must be submitted to the jury.” Id. at 1228 (¶58) (quoting
Fogleman v. State, 283 So. 3d 685, 689 (¶13) (Miss. 2019)). Because the 2014 amendment
to section 97-17-42 made the vehicle’s value an essential element of automobile theft—and
a factual finding the jury must make for the statutory sentencing range to be determined—we
reversed and remanded the defendant’s automobile-theft conviction for a new trial. Id. at
(¶59).
¶25. As in Shell-Blackwell, the circuit court here never properly instructed the jury as to
the value of Coggins’s 2008 Chevrolet Silverado. Based upon the foregoing, we find the
omission of the value element from jury instruction S-1 constituted reversible error. We
therefore must reverse Johnson’s conviction and sentence as to Count II and remand for a
new trial on the automobile-theft charge.
CONCLUSION
¶26. Based on our review of the record and relevant caselaw, we affirm Johnson’s
conviction and sentence for burglary of a dwelling. As to his conviction for automobile theft,
however, we reverse the conviction and sentence and remand for a new trial on Count II.
¶27. AFFIRMED IN PART; REVERSED AND REMANDED IN PART.
BARNES, C.J., CARLTON AND WILSON, P.JJ., GREENLEE, WESTBROOKS, McDONALD, LAWRENCE, McCARTY AND EMFINGER, JJ., CONCUR.