Mississippi State Tax Commission v. One (1) 1984 Black Mercury Grand Marquis

568 So. 2d 707, 1990 Miss. LEXIS 564, 1990 WL 136849
CourtMississippi Supreme Court
DecidedSeptember 19, 1990
DocketNo. 07-CA-59208
StatusPublished
Cited by5 cases

This text of 568 So. 2d 707 (Mississippi State Tax Commission v. One (1) 1984 Black Mercury Grand Marquis) is published on Counsel Stack Legal Research, covering Mississippi Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mississippi State Tax Commission v. One (1) 1984 Black Mercury Grand Marquis, 568 So. 2d 707, 1990 Miss. LEXIS 564, 1990 WL 136849 (Mich. 1990).

Opinion

ROY NOBLE LEE, Chief Justice,

for the Court:

On September 8, 1986, the Mississippi State Tax Commission (Commission) filed an action for forfeiture of a 1984 Black Mercury Marquis, the property of Bettye N. Waggoner (Waggoner), which was seized while being used for transporting intoxicating liquor in a “dry” Newton County, Mississippi. The Newton County Circuit Court, Honorable Edward A. Williamson, presiding, denied the Commission’s motion for summary judgment and granted Waggoner’s motion to dismiss on the ground that the seizure provisions of Miss.Code Ann. § 67-1-17, 1972, as applied to the facts was an unreasonable seizure, and ordered that the vehicle be released to Waggoner. The Commission has appealed to this Court and assigns three issues for consideration here.

FACTS

On August 11, 1986, John Butler, an enforcement agent with the Alcohol-Beverage Control division of the State Tax Commission, observed a liquor store employee in Meridian, Mississippi, loading a large quantity of intoxicating liquor into the trunk of a 1984 Black Mercury Marquis owned by Waggoner. The automobile was registered with a Scott County license plate and Waggoner was a resident of Scott County, where possession and sale of intoxicating liquor was prohibited by law.

When the vehicle left the liquor store, Agent Butler followed it to Interstate 20, thence West on Interstate 20 into Newton County where possession and sale of intoxicating liquor is also prohibited by law, and which county adjoins Scott County on the west. At the point of the Hickory Exit in Newton County, with the assistance of the Sheriff’s Department of Newton County, which had been contacted by radio, Agent Butler and the officers from Newton County stopped the Waggoner automobile.

Although the officers had probable cause to search the automobile, Waggoner granted them permission for the search and the trunk of the vehicle was opened. The officers confiscated nine sacks of intoxicating liquor, each containing twenty-four (24) half-pint bottles for a total of 216 half-pints. There were 72 bottles of Seagram’s Gin and 144 bottles of Calvert Extra Whiskey, aggregating 11.47 gallons.

Waggoner was advised of her Miranda rights and she admitted and claimed the intoxicating liquor to be hers. She was charged with possession of intoxicating liquor in a “dry” county in violation of Miss. Code Ann. § 97-31-27 (1972) and, subsequently, on November 18, 1987, she was [709]*709found guilty as charged and was sentenced to ten (10) days in the Newton County Jail or a $500.00 fine. She appealed the conviction to this Court and on May 2, 1990, the case of Bettye Waggoner v. State, 560 So.2d 1022, was affirmed, per curiam.

On November 20, 1986, the lower court ordered the Commission, over its objection, to return the vehicle to Waggoner. The Commission filed a motion for summary judgment, which was heard by the circuit court on November 24, 1987, and the court ruled that there were no facts in dispute. On January 14, 1988, the lower court filed an opinion holding that the seizure of the vehicle was “unreasonable” and in violation of the Fourth Amendment and dismissed the Commission’s complaint.

LAW

I.

WHETHER THE LOWER COURT ERRONEOUSLY CONSIDERED AND DECIDED CONSTITUTIONAL ISSUES NOT PRESENTED OR ARGUED BY BETTYE WAGGONER.

II.

WHETHER THE SEIZURE OF BETTYE WAGGONER’S VEHICLE CONSTITUTED AN UNLAWFUL SEIZURE PURSUANT TO THE FOURTH AMENDMENT.

Pertinent parts of the written opinion of the lower court follow:

... this Court will narrow its decision to the question of the reasonableness of the state’s seizure of the automobile with the specific facts of this case under U.S. Const, amend. IV.
If the seizure had been based on the use of the automobile to possess with the intention to resale or to deliver for resale and the facts had substantiated that claim, the seizure would have been reasonable and Constitutionally sustained. The possession or transportation of the liquor for the purpose of resale, or the resale of liquor by unlicensed individuals is a criminal activity anywhere in the State of Mississippi. However, in this case, the liquor only became contraband after it passed into one of 82 subdivisions of the same governmental authority, State of Mississippi, which originally imported, sold and licensed the resale of and received taxes on the very same liquor in question. It is the opinion of this Court that the seizure of the automobile solely on the basis that it was used to possess liquor legally purchased in the State of Mississippi and its forfeiture to the State of Mississippi, it is an unreasonable seizure prohibited by U.S. Const, amend. TV and is unjust under the factual circumstances of this case.

The only constitutional issue raised by Waggoner was that the forfeiture statute denied her equal protection and due process rights guaranteed by the Fourteenth Amendment. She did not raise, plead or argue in the lower court that the seizure provisions of Miss.Code Ann. § 67-1-17,1972, as applied to the facts was an unreasonable seizure and violated the Fourth Amendment. That issue was raised by the circuit court on its own accord. In Estate of Miller v. Miller, 409 So.2d 715 (Miss.1982), the lower court, upon its own motion, held that Miss.Code Ann. § 91-1-15 (1972) was unconstitutional and the court said:

It is well-settled that the constitutionality of a statute will not be considered unless the point is specially pleaded. [State ex rel. Carr v. Cabana Terrace, Inc.] 247 Miss. [26] at 37, 153 So.2d [257] at 260 [(1963)].
See also Stewart v. City of Pascagoula, 206 So.2d 325 (Miss.1968); Comfort v. Landrum, 52 So.2d 658 (Miss.1951); Adams v. Board of Supervisors of Union County, 177 Miss. 403, 170 So. 684 (1936).
We are of the opinion that the constitutionality of the statute was not properly before the lower court and that the court erred in declaring the statute unconstitutional of its own volition.

Estate of Miller, 409 So.2d at 718; See also, Smith v. Fluor Corp., 514 So.2d 1227, 1232 (Miss.1987); Witt v. Mitchell, 437 So.2d 63, 66 (Miss.1983).

[710]*710Since this case must be reversed and remanded, we proceed to a discussion of the other issues raised by the appellant.

The State has the power to fully regulate the sale and possession of alcohol within its borders and to provide for local option in counties and municipalities Dantzler v. State, 542 So.2d 906 (Miss.1989); State v. Wood, 187 So.2d 820, 828 (Miss.1966). There is no constitutional objection to the forfeiture of property used in the commission of a criminal offense. U.S. v. One Ford Coupe Automobile, 272 U.S. 321, 47 S.Ct. 154, 71 L.Ed. 279 (1926); 37 C.J.S., Forfeitures,

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568 So. 2d 707, 1990 Miss. LEXIS 564, 1990 WL 136849, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mississippi-state-tax-commission-v-one-1-1984-black-mercury-grand-miss-1990.