Equal Employment Opportunity Commission v. Mississippi State Tax Commission

693 F. Supp. 516, 1987 U.S. Dist. LEXIS 13835, 47 Fair Empl. Prac. Cas. (BNA) 373
CourtDistrict Court, S.D. Mississippi
DecidedJuly 10, 1987
DocketCiv. A. J83-0717(W)
StatusPublished
Cited by3 cases

This text of 693 F. Supp. 516 (Equal Employment Opportunity Commission v. Mississippi State Tax Commission) is published on Counsel Stack Legal Research, covering District Court, S.D. Mississippi primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Equal Employment Opportunity Commission v. Mississippi State Tax Commission, 693 F. Supp. 516, 1987 U.S. Dist. LEXIS 13835, 47 Fair Empl. Prac. Cas. (BNA) 373 (S.D. Miss. 1987).

Opinion

MEMORANDUM OPINION AND ORDER

WINGATE, District Judge.

Statement of the Case

This cause came on to be heard before this Court, sitting without a jury, pursuant to this cause of action filed by the Equal Employment Opportunity Commission (hereinafter EEOC) as the federal agency responsible for enforcement of the Age Discrimination in Employment Act (hereinafter ADEA) pursuant to 29 U.S.C. § 626(b). The initial complaint alleged that the Mississippi State Tax Commission (hereinafter MSTC) had willfully violated 29 U.S.C. § 623(a) of the ADEA by involuntarily retiring employees who were at least 65 years of age at the time, but less than 70 years old. EEOC later supplemented this complaint, added the State of Mississippi as a party defendant, and asserted further violations by the MSTC in forcing the retirement of law enforcement personnel at age 62 or above on July 1, 1985, and at age 60 or above on July 1, 1986. These mandatory retirement ages (challenged as violative of ADEA by EEOC) are set forth at Miss.Code Ann. § 27-5-75 (Supp.1986). Both MSTC and the State of Mississippi are employers as provided under 29 U.S.C. § 630(b). EEOC seeks injunctive relief, reinstatement and back pay on behalf of those employees of the MSTC affected by the mandatory retirement policy set forth by the aforesaid statute. Jurisdiction of this matter is invoked pursuant to 29 U.S. C. §§ 216(c), 217 and 626(b), as well as 28 U.S.C. §§ 1331, 1337, and 1345.

FACTS

The MSTC is the agency of the State of Mississippi responsible for most aspects of revenue collection. Prior to July 1, 1980, highway use taxes and fines levied on account of improper commercial use of Mississippi highways were the responsibility of the Mississippi Vehicle Comptroller’s Office (hereinafter MVCO). On the aforesaid date, the functions of the MVCO ceased, that agency having been legislatively abolished. Responsibility for the enforcement of Mississippi’s laws regulating maximum weight of commercial vehicles and collection of commercial use revenues was legislatively passed to the MSTC.

The Chairman of MSTC at the time the MVCO was abolished was A.C. Lambert, Sr. Lambert determined that extraordinary measures would have to be taken to improve the enforcement arm of the former MVCO. Testimony contended that the MVCO had been abolished due to lack of management, policital cronyism, and, generally, inefficient enforcement of the law. Lambert called upon the experience and resourcefulness of a career law enforce *518 ment officer, Wood Stringer, to make recommendations for the contemplated needed reorganization. Lambert and Stringer agreed that the positions requiring closest scrutiny were those inspection station employee positions referred to as Revenue Inspectors or Field Inspectors.

Stringer became Administrative Assistant to Lambert and set out to conduct a thorough investigation and analysis of the positions in question. He found that these positions had been used to repay political obligations, often without regard to experience, age, or physical capability. Though some hired persons had a law enforcement background, this was the exception rather than the rule.

Under MVCO, many of the persons hired simply did not do the job. Although the statutes permitted the officers to carry weapons, no one was required to carry or qualify with a weapon. MVCO provided no uniforms for officers, no vehicles, and nothing to visually identify them as officers. Pursuit and patrol duties were carried out in personal vehicles, if at all. Morale was very low.

Stringer recognized that if the deplorable circumstances confronting the MSTC were to be improved, a radical change in image for these employees would be required. He recommended uniforms, vehicles, and safety equipment. Additionally, Stringer recommended that all officers be required to apply for MSTC law enforcement positions through the State Personnel Board and to complete Law Enforcement Academy training. The ultimate goal envisioned by Stringer was to have a specialized Law Enforcement Division of the MSTC similar to the Mississippi Highway Patrol (state troopers). He also recommended a mandatory retirement age of 55 years, the same as the one pertaining to state troopers. Chairman Lambert approved all of Stringer’s recommendations except for mandatory retirement at age 55. Instead, Lambert felt that retirement age should be established at age 65.

Stringer’s analysis of the Revenue Inspector positions led him to the conclusion that they should be categorized into primary, secondary, and supervisory levels, similar to the organizational structure of the Mississippi Highway Patrol or State Troopers. The positions denominated were Scales Enforcement Officer I, Scales Enforcement Officer II, and Scales Enforcement Officer Supervisor, also referred to as Lieutenant. Under Stringer’s proposed scheme, these officers were to be responsible for enforcement of all laws listed at Miss.Code Ann. § 27-5-71 (1972). This would include those laws pertaining to registration, licensing, and taxation of commercial trucks using the state’s highways; their size, weight, and other load limits. Stringer also felt that when a driver of these type vehicles resisted or attempted to flee, the officers were to chase or subdue and arrest the suspected violator. Additionally, Stringer opined that MSTC officers should also be empowered to search commercial trucks for contraband. Stringer envisioned that pursuant to appropriate legislation and internal policy changes, eventually MSTC law enforcement officers were to assume duties not unlike those of the highway patrol or state troopers. All these recommendations for the Law Enforcement Division of the MSTC came to pass. See, Miss.Code Ann. § 27-5-73 (Supp.1986), placing responsibility for inspection stations upon the State Tax Commission, effective November 1, 1981; Miss. Code Ann. § 63-5-1, et seq., (1972, as amended), including law enforcement officers of the State Tax Commission in the enforcement of these laws and contraband searches.

In 1985, the Mississippi Legislature, pursuant to a study commissioned to look into the relationship between aging factors and the job demands of Scales Enforcement Officers, amended Miss.Code Ann.

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Bluebook (online)
693 F. Supp. 516, 1987 U.S. Dist. LEXIS 13835, 47 Fair Empl. Prac. Cas. (BNA) 373, Counsel Stack Legal Research, https://law.counselstack.com/opinion/equal-employment-opportunity-commission-v-mississippi-state-tax-commission-mssd-1987.