Union Electric Power Co.

National Labor Relations Board - Board DecisionsMay 26, 1949

83 N.L.R.B. 872 (N.L.R.B. 1949)

i In the Matter of UNION ELECTRIC POWER COMPANY AND UNION ELEC- TRIC COMPANY OF MISSOURI, EMPLOYER and INTERNATIONAL BROTHER- HOOD OF ELECTRICAL WORKERS, A. F. L., PETITIONER Case No. 14-RC-269.-Decided May 26, 1949 DECISION AND DIRECTION OF ELECTION 1 Jpon an amended petition duly filed, a hearing was held before a' hearing officer of the National Labor Relations Board. The hearing officer's rulings made at the hearing are free from prejudicial error and are hereby, affirmed. Pursuant to the provisions of Section 3 (b) of the National Labor Relations Act, the Board has delegated its powers in connection with this case to a three-member panel [Chairman Herzog and Members Reynolds and Gray]. Upon the entire record in this case, the Board finds : 1. The business of the Employer : The "Union Electric System" is composed of Union Electric Com- pany of Missouri and its subsidiary corporations, Union Electric Power Company, Union Colliery Company, and St. Louis and Belle- ville Electric Railway Company. The four companies are under common management and control and are operated together as an integrated utility system. This proceeding involves employees of Union Electric Power Company and Union Electric Company of Missouri, herein collectively called the Employer. Union Electric Company of Missouri is a Missouri corporation with its principal office and place of business in St. Louis, Missouri. Union Electric Power Company is an Illinois corporation with its principal office and place of business in Monsanto, Illinois. The two companies are engaged, as an integrated system, in the production, transmission, distribution, and sale of electrical energy in the States of Missouri, Illinois, and Iowa. Union Electric Company of Missouri also gener- ates and distributes steam for heating purposes in St. Louis, and Union Electric Power Company distributes gas in the area around Alton, Illinois. 83 N. L. R. B., No. 132. 872 UNION ELECTRIC POWER COMPANY, 873 St. Louis and Belleville Electric Railway Company, a wholly owned subsidiary of Union Electric Company of Missouri, is an Illinois corporation which owns and operates a railroad. Union Colliery Company, a wholly owned subsidiary of Union Electric Power Com- pany, is an Illinois corporation which owns and operates a coal mine in southern Illinois. TheEmployer, admits,-and we find, that, -it. is engaged in commerce within the meaning of the National Labor Relations Act. 2. The Petitioner is a labor organization which claims to represent certain employees of the Employer. 3. A question affecting commerce exists concerning the representa- tion of certain employees of the Employer, within the meaning of Section 9 (c) (1) and Section 2 (6) and (7) of the Act.' 4. The appropriate unit : ' The Petitioner seeks to represent all professional employees em- ployed by the Employer, excluding managerial and confidential em- ployees, and supervisors. The Employer agrees- that the requested grouping is an appropriate one, but differs with the Petitioner as to the professiional,.status of most, of the employees involved? The job classifications involved fall into four general groups, namely, (1) engineers, (2) accountants, (3) Real Estate and Tax Department employees, and (4) miscellaneous employees. A. Engineers Engineers are employed in two departments of the Union Electric System : in the Engineering and Construction Department and in the Production and Distribution Department. 1 On May 24, 1946, following a consent election, Local Union 1455 of the Petitioner was certified as the bargaining representative for a unit of the Employer's office, clerical, sales, professional, and technical employees. Since April 1, 1948, the Employer has refused to recognize Local Union 1455 as the bargaining representative of approximately 135 of these employees on the ground that they are professional employees. These alleged professional employees were therefore excluded from the coverage of the Employer's current contract with Local Union 1455, effective April 1, 1948,,with the understanding that the Petitioner would institute the instant proceeding to secure a determination of their professional status. 2 Section 2 (12) of the Act defines the term "professional employee" as : (a) any employee engaged in work (i) predominantly intellectual and varied In character as opposed to routine mental, manual, mechanical, or physical work ; (ii) involving the consistent exercise of discretion and judgment in its performance ; (iii) of such a character that the output produced or the result accomplished cannot be standardized in relation to a given period of time; (iv) requiring knowledge of an advanced type In a field of science or learning customarily acquired by a prolonged course of specialized intellectual Instruction and study in an Institution of higher learning or a hospital, as distinguished from a general academic education or from an apprenticeship or from training in the performance of routine mental , manual, or physical processes; or (b) any employee;' who (1) has -completed.the courses- of specialized Intellectual instruction and study described in clause (iv) of paragraph (a), and (ii) is perform- ing related work under the supervision of a professional person to qualify himself to become a professional employee as defined in paragraph (a). 874 DECISIONS OF NATIONAL LABOR RELATIONS BOARD 1. Engineering andâ€¢Construction Department In the Engineering. And Construction Department, there are the following classifications : Assistant Engineer Construction Project Engineer-Accountant Cost Engineer Electrical Engineer .Mechanical Engineer Planning Engineer, System Economics Project Engineer -;.. Senior Assistant Engineer Structural Engineer Surveyor We find, in accord with the agreement of the parties, that all employees, in the, above-named classifications except the Construc- tion Project Engineer-Accountant and the Surveyor are professional employees within the meaning of Section 2 (12) of the Act. 2..Production and Distribution Department ";The Production and Distribution Department is divided into two divisions, the Power Production Division and the. Distribution Divi- sion. In the Power Production Division, there are the following disputed classifications : Assistant Electric Power Plant Engineer Assistant Engineer-Iowa Assistant Steam Power, ,Plant Operation Engineer Assistant Steam and Mechanical Engineer Betterment Engineer Chief Chemist Engineer Engineer, Operating Costs Engineer, Assistant to Chief Load Dispatcher Engineer, Expediting-Coal & Ash Handling Hydrographer Metallurgist Sales Engineer-Eldon Office Senior Assistant Communications Engineer Senior Assistant Electrical Engineer-Iowa Senior Assistant Electrical Power Plant Engineer Senior Assistant Hydraulic Engineer Senior Assistant Hydraulic Engineer-Iowa Senior Assistant Steam Power Plant Engineer UNION ELECTRIC POWER- COMPANY 875 Senior Assistant Steam Power Plant Operations Engineer Supervisor of Power Plant Supply 3 Technical Assistant to General Superintendent Turbine Maintenance Engineer Student Engineer In the Distribution Division, there are the following alleged profes- sional job classifications : Assistant Distribution Engineer Assistant Distribution Service Engineer Assistant Engineer-Iowa Assistant Gas Properties Engineer Assistant Substation Engineer Assistant to Steam Distribution Engineer Design Engineer, Standards Distribution Project Engineer Distribution Service Engineer Engineer Engineer, Construction Engineer of Estimates Engineer, Substation Engineer, Underground Estimating Engineer Planning Engineer Relay Engineer Salvage Controller Senior Assistant Distribution Engineer Senior Assistant Distribution Service Engineer Senior Assistant Engineer, Outlying Districts, East St. Louis Senior Assistant Meter Engineer Senior Assistant Steam Heating Engineer Senior Assistant Substation Commutation Engineer Senior Assistant Substation Maintenance and Construction Engi- neer Senior Substation Engineer Special Studies Engineer Steam Distribution Engineer Substation Field Engineer Substation Operating Engineer Substation Project Engineer System Planning Engineer Utilization Engineer *As the parties stipulated that this individual is a supervisor -within , the, meaning of the Act, we shall exclude him from the voting group herein found appropriate. 876 DECISIONS OF NATIONAL LABOR RELATIONS BOARD Of the 105 alleged professional employees in the Production and Distribution Department, at least 64 have degrees or certificates in engineering,1 has a degree in chemistry, 1 a degree in metallurgy, and most of the others have taken engineering courses of a college level at night schools or through correspondence. The record reveals that most of these employees are engaged in work that is predominantly intellectual and varied in character, involving the consistent exercise of 'discretion and judgment, and requiringknowledge,of-an advanced, type in the fields of electrical, mechanical, civil, and hydraulic engi- neering, mathematics, physics, chemistry, and metallurgy. Their work is such that the result accomplished cannot be standardized in relation to a given period of time. All the Student Engineers have college de- grees in engineering and do related work under the supervision of one or more of these employees. There are several employees in the Department, however, who are not engaged in work of this nature, namely, the Engineer, Expedis- ing-Coal & Ash Handling, the Sales Engineer-Eldon Office, and two of the three Senior Assistant Steam Power Plant Engineers, all of vc'hom'are assigned to the Power Production Division, and the Senior Assistant Steam Heating Engineer, the Assistant Gas Properties En- gineer, and the Salvage Controller, who are assigned to the Distri- bution Division. The Engineer, Expediting-Coal d Ash Handling works with the day-by-day direction and handling of the Employer's fuel supply problem. He has had no formal engineering education, but has worked for the Employer, on similar jobs, for many years. It appears that his duties require a knowledge of the Employer's physical facilities rather than a knowledge of abstract engineering principles. Although the Employer contends that his job requires an "engineering approach," it admits that this employee is not engaged in engineering work. The Sales Engineer-Eldon Office works in connection with laying out in the field the transmission and distribution lines which are being extended by the Employer in the Eldon area. He acquires rights of way and determines the best locations for placing lines. He has had no specialized training, but has been with the Company, doing this type of work, for over 10 years. His work does not appear to require knowl- edge of an advanced type in the field of engineering.4 There are three Senior Assistant Steam Power Plant Engineers in the Employer's Production Division, Clem Shea, Jack Rice, and Joseph Smith. Shea works in the testing group of engineers at the Venice power plants and is responsible for organizing tests on boilers 4 Cf. Matter of IlUnola Bell Telephone Company ,- 71 N. L. R. B. 1018. UNION ELECTRIC POWER COMPANY 877 and auxiliary equipment. Rice works at the Ashley Street plant and spends at least 75 percent of his time on non-technical studies, such as scheduling work shifts, and on sketching and describing special equip- ment being ordered for the Ashley Street plant. Although he com- pleted a 4-year correspondence course in combustion engineering and has studied steam power plant engineering at night school for 1 or 2 years, he does not use this training in his work. Smith has had no formal education, but has had about 20 years' experience as a repair- man at the Employer's power plants. His main duty is to keep the combustion control equipment at the Ashley Street plant in good con- dition and available for accurate service at all times. The Employer admits that his work is more that of a skilled technician than that of an engineer. The Senior Assistant Steam Heating Engineer supervises the in- stallation of steam heating facilities in the field, making sure that installations are completed in accordance with the plans and specifica- tions.5 He does not do any planning himself, however, and has no au- thority to alter the plans or specifications. Although an engineering education is helpful in enabling a person to follow properly the draw- ings and specifications used in the construction of a steam power con- nection, such training is not necessary. The Senior Assistant Steam Heating Engineer has had no technical training, but has been doing work of this type for about 20 years. The Employer's gas operations are limited to the area around Alton, Illinois, where it distributes natural gas to about 6,500 customers, in- cluding 1 large industrial customer. There are about 100 miles of gas mains and 9 miles of high pressure transmission mains , exclusive of service connections, in this area, as well as equipment for controlling the quality and pressures of gas. It is the Assistant Gas Properties Engineer's job to be familiar with this equipment, to know when re- pairs are needed and when it is necessary to get new parts. In addi- tion to this, he also inspects and services customers' premises and in- spects gas installations. His work appears to be that of a skilled tech- nician rather than that of an engineer. . The Salvage Controller directs the disposition of retired materials and equipment and excess supplies returned from new projects, and locates idle equipment and material that could be released for service elsewhere within the Company or for stock, sale, or scrap. This work requires a knowledge of the Employer's equipment and material rather than knowledge of an advanced type in the field of engineering. ' See Matter of Starrett Brothers & Eken, Incorporated , 77 N. L. R. B. 275, where the Board held that a "mechanical engineer" who inspected and coordinated, the work of mechanical installation was not a professional employee. 878 DECISIONS OF NATIONAL LABOR RELATIONS BOARD In accordance with the foregoing, we find that all employees of the Production and Distribution Department listed above, except the Supervisor of Power Plant Supply; 6 the Engineer, Expediting-Coal & Ash Handling; the Sales Engineer-Eldon Office; Jack Rice and Joseph Smith, Senior Assistant Steam Power Plant Engineers; the Senior Assistant Steam Heating Engineer; the Assistant Gas Prop- erties Engineer; and the Salvage Controller, are professional em- ployees' within the, meaning of Section 2 (12) of the Act .8 B. Accountants . There are five general grades of accounting personnel employed in the Employer's Comptroller's Office : Student Accountants, Junior Accountants, Assistant Accountants, Accountants," and ,Senior Ac- countants. The Employer contends that most of the Accountants and Senior Accountants are engaged in work of a professional nature and are therefore professional employees. The Employer and the Peti- tioner agree that none of the Student Accountants, Junior Account- ants, or Assistant Accountants are doing work of a professional nature. The Employer takes the.position, however, that the 11_ Student Ac- countants and 17 of the Junior and Assistant Accountants, all of whom have degrees or certificates in accounting, are professional employees within the meaning of Section 2 (12) (b) of the Act as they have com- pleted courses of specialized intellectual instruction and are perform- ing work related to that done by the Accountants and Senior Account- ants under the guidance and supervision of the latter. The Petitioner contends that none of the accountants are professional employees within the meaning of the Act. The Comptroller's Office, which handles the Employer's accounting work,10 is divided into five general departments : Assistant Comp- troller's Department, Valuation Department, Corporate Tax Depart- ment, General Accounting Department, and Customers Accounting 6 See footnote 3, supra. Employees performing similar work were found to be professional in the following eases : Matter of Cutter Laboratories, 80 N. L . R. B. 213 ( chemists and chemical engi- neers ) ; Matter of Northwestern Bell Telephone Company, 79 N. L. R. B. 549; Matter of Illinois Bell Telephone Company, 77 N. L . R. B. 1073; Matter of The Austin Company, 77 N. L. R. B . 938 (estimators included in unit of professional engineering employees). e All these employees except the Student Engineers fulfill the requirements of Section 2. (12) (a ). The Student Engineers are professional employees within the meaning of Section 2 ( 12) (b). Â° The Financial Statements Accountants , Supervisory Accountants , Valuation Account- ants, and Technical Tax Accountant do not belong in the classification of "Accountant." They do more responsible work and receive higher salaries than the Senior Accountants. These jobs and that of the Senior Internal Auditor are the only accounting classifications which were not included in the unit represented by Local 1455 of the Petitioner before April 1 , 1948.â€¢ io An outside firm of public accountants does the Employer 's auditing. 0 IINION :ELECTRIC POWER COMPANY 879 Department. Accountants of various grades" are employed in all but the Customers Accounting Department. 1. Assistant Comptroller's Department The Assistant Comptroller's Department is subdivided into four divisions : Financial Statements Division, Budget Division, Methods Division, and Internal Audit Division. The Financial Statements Division is responsible for the prepara- tion of financial statements for external use. The accountants in the Division 12 prepare financial statements and reports for stockholders and for various regulatory authorities, such as registration statements prepared for the Securities and Exchange Commission. They also work on special studies relating to financial problems, operating costs, proposed investments, and system expansion. . The accountants in the Budget Division ^a issue instructions to the various departments outlining the bases for the budgets which they submit, and after the individual budgets have been submitted, coordi- nate the operating budgets of the various departments and coordinate the Employer's over-all operating budget with its over-all construc- tion budget. They also prepare estimates of expenditures which are not the responsibility of any one department, such as executive ex- penses, prepare income and cash forecasts on company and consoli- dated bases, revising these monthly, as conditions change, and prepare monthly budget status reports for submission to department heads and to the Board of Directors. With the assistance of the major operat- ing departments, they prepare yearly 5-year forecasts of construction expenditures, income, and cash. The accountants in the Methods Division 14 are engaged primarily in the study of the possible improvement of accounting, clerical, and office systems, and the development and installation of new systems. While each department of the System does some methods work, the Methods Division correlates this work and is also responsible for the study and improvement of methods and procedures affecting more than one department. 11 There are Junior Accountants or Assistant Accountants employed in each of these Departments except the Customers Accounting Department . As they are not alleged to be professional employees within the meaning of Section 2 (12) (a ), we shall not discuss their duties. 1' Two Financial Statements Accountants and one Senior Statistical Accountant. See footnote 9, supra. 11 Two Senior Budget Accountants and one Budget Accountant. 14 Three Supervisory Accountants , two Senior Methods Accountants , and one Methods Accountant . Although the Supervisory Accountants coordinate and direct the work of the other accountants working with them , they have no authority to effect any change in the status of these employees. They act â€¢as group , leaders and are not supervisors within the meaning of the Act . See footnote 9, supra. 880 -DECISIONS OF NATIONAL LABOR RELATIONS BOARD The main function of the Internal Audit Division 15 is to comple- ment the work of the Employer's public auditors in seeing that all accounting and related records are properly kept and that the Em- ployer's^system of,iliternakcohtrol is,adequate. This involves ascer- taining that records are properly maintained, that those persons per- forming accounting operations are familiar with existing accounting methods and procedures, that these methods and procedures are ade- quate, and that the Employer's funds and properties are not being misappropriated. 2. Valuation Department The Employer's Valuation Department is responsible for many special and varied problems involving its investment in property and plant, and for developing and maintaining property records. As the Employer's rates are based on its investment or original cost, the accountants in the Valuation Department 16 must also prepare data for and negotiate with representatives of regulatory authorities, such as the Federal Power Commission, the Missouri Public Service Com- mission, and the Illinois Commerce Commission, in regard to rate and valuation cases and original cost studies. From the property records which they develop, they also prepare schedules of insurable values and schedules of investments in various facilities for tax purposes. The engineers employed in the Department 17 do work similar to that done by the accountants, such as determining insurable values, reproduction values, and depreciation, and developing unit cost records. They work with more complex and unusual property, however, such as complex physical structures, transmission and dis- tribution property, and substation and power plant equipment, and also make field inventories and appraisals of such property. 3. Corporate Tax Department The Employer's Corporate Tax Department is responsible for all its taxes except real estate and State franchise taxes 18 Thus, the two Senior Tax Accountants and the Tax Accountant prepare the working papers and schedules for the tax returns, work on special ' There are two Senior Internal Auditors and three Internal Auditors employed in this Division. 10 Three Valuation Accountants , one Senior Property Accountant, and four Property Accountants . See footnote 9, supra. 17 One Senior Valuation Engineer , one Senior Assistant Valuation Engineer , and one Assistant Valuation Engineer . There is also a classification of Junior Valuation Engineer, but this job is now vacant and has been vacant since January 1948 or earlier. Most of the duties formerly done by the Junior Valuation Engineer are now being performed by Junior Accountants, whose work is agreed to be of a non-professional nature. le These taxes are handled by the Real Estate and Tax Department , which is described below. UNION ELECTRIC POWER COMPANY 881 studies relating to taxes, such as the advisability of filing separate or consolidated returns, and prepare comments relating to taxes for inclusion in the monthly and annual reports to the Board of Directors. The Corporate Tax Agent, who is an attorney,19 handles the Em- ployer's contacts with Government representatives as well as the litigation of tax matters before courts and other judicial bodies. The Technical Tax Accountant 20 is also an attorney and does a considerable amount of legal work, primarily in the field of Federal income taxes, but also in regard to State and other Federal taxes. 4. General Accounting Department The General Accounting Department is responsible for keeping complete accounting records for all the companies in the Union Elec- tric System and for the preparation of financial statements for the guidance of management. It also supplies the other departments of the Comptroller's Office with corporate financial statements and basic data which they, in turn, use in their work. Accountants are em- ployed in five sections of the Department : in the Special Assign- ments Section, Accounts Payable Section, Pre-Audit or Stores Sec- tion, Pay-roll Section, and General Ledger Section. The 3 Supervisory Accountants 21 and 2 of the 10 Senior Account- ants in the Department are assigned to the Special Assignments Section. They are engaged primarily in methods and procedures work for the Department, investigating existing accounting methods in the Department and, if necessary, suggesting new methods for more efficient operation. The Supervisory Accountants also conduct audits of the Employer's retirement or pension plan and of major construction expenditures made by independent contractors, prepare schedules for the Employer's public auditors, and supervise the preparation of annual reports to regulatory authorities. There are three Senior Accountants assigned to the Accounts Pay- able Section. They audit invoices, disbursement requests, and cash vouchers, checking them for propriety of payment, proper approval, and proper accounting, and also review-purchase order contracts and construction payments to- outside contractors. Two Senior Accountants work in the Pre-Audit or Stores Section. One .works primarily with the Employer's pay-roll and transporta- tion accounts. He checks the pay-roll and transportation requisitions 11 The parties agree that he is engaged in work of a professional nature. The Employer contends, however, that he is a supervisor. As no evidence was given to support this con- tention, we shall include him in the voting group herein found appropriate. 20 See footnote 9, supra. 21 See footnotes 9 and 14, supra. I 882 DECISIONS OF' NATIONAL LABOR RELATIONS BOARD to see that the accounting distribution is correct, and also prepares journal entries relating to pay-roll and transportation charges. The other is responsible for the accounting distribution for all stores issues. He examines stores requisitions to determine that the material has been issued by the Stores Department on proper approval and that the accounting is proper.. One of the six accountants is assigned to the Pay-roll Section. He audits the pay rolls sent in by the timekeepers in the various depart- ments, checking them for compliance with the Employer's labor agree- ments, and also works on various reports relating to wage payments, such as the overtime report which he prepares for Union Colliery Company. The remaining Accountants and three Senior Accountants are assigned to the General Ledger Section. They are responsible for keeping all the accounting records for the individual companies in the Union Electric System, including the preparation of journal en- tries, income statements, and balance sheets. They also prepare fi- nancial and operating statements, and prepare basic data, exhibits, and comments explaining the causes of fluctuations in revenues, ex- penses, and net income for use in the president's letter and monthly report to the Board of Directors. Only 1 of the 3 engineers employed in the Comptroller's Office has a degree in engineering. Of the 49 accountants alleged to be pro- fessional within the meaning of Section 2 (12) (a) ,22 24 have degrees in commerce or business administration or certificates in accounting. Most of the others have taken courses in accounting and several have diplomas from correspondence schools.. It does not appear, however,; that such training is necessary for the duties which they perform. The main functions of the engineers and accountants in the office are the preparation of financial statements and reports, "auditing," and keeping records of various kinds. , The preparation of most of the financial statements and reports requires only the compilation of, figures and data from records kept in the General Accounting De- partment and the arrangement of such data in the correct classifica- tions on prepared forms. "Auditing" involves checking to see that; the correct account classification numbers have been assigned to trans- actions. The only judgment or discretion required in keeping records, or books is that used in deciding into what account classifications various transactions should be placed. The Employer uses over 10,000 different account classifications, 2,000 or 3,000 of which are prescribed 22 The parties stipulated that Mr. Immegart and Mr. Wilson Stuart , two accountants assigned to the Employer's Keokuk, Iowa, office , are not professional employees. UNION ELECTRIC POWER COMPANY 883 by the Federal Power Commission, the Missouri Public Service Com- mission, and the Illinois Commerce Commission. The accountants must be able to allocate credits and charges to the correct accounts, but this knowledge is acquired by working with the various accounts and becoming familiar with them, by "training in the performance of routine mental . . . processes." It thus appears that the knowl- edge required in performing these functions is a thorough and detailed knowledge of the Employer's accounting system rather than "knowledge of an advanced type in a field of science or learning customarily acquired by a prolonged course of specialized intellectual instruction and study in an institution of higher learn- ing." Moreover, most of the accountants do work which comes to them on a regularly scheduled basis and which must be completed by a certain time.23 They are. required to keep daily summaries of the work they perform and the time spent on various jobs. As the work performed by the engineers and accountants in the Comptroller's Office is standardized, does not involve the consistent exercise of dis- cretion and judgment, and does not require knowledge of an advanced type customarily acquired by a prolonged course of specialized in- tellectual instruction in an institution of higher learning, we find that none of the engineers and accountants, except the Corporate Tax- Agent and the Technical Tax Accountant, are professional employees within the meaning of Section 2- (12) (a) of the Act.24 Therefore, we also find that the Student Accountants, Junior Accountants, and Assistant Accountants are not professional employees within the meaning of Section 2 (12) (b) of the Act. C. Real Estate and Tax Department Employees The Real Estate and Tax Department , which is under the direction of the Union Electric Company 's Vice President and General Counsel, is responsible for all property and franchise taxes, all real estate transactions , and all insurance transactions . The Tax Division administers all property , franchise , and corporate taxes for the Sys- tem. The Employer contends that five of the employees in this Department , all of whom are employed in the Tax Division, are professional , namely, the Real Estate and Tax Agent, the Assistant Real Estate and Tax Agent , the Tax Analyst , and the two Senior Tax 28 This Is due, in part, to the fact that many of the financial statements and reports are prepared for regulatory authorities and must be submitted to them by a specified date.. 29 Accountants engaged in similar work were held to be non-professional and were Included in units with clerical employees in the following cases : Matter of Inter-Mountain Telephone, Company, 79 N. L. R. B. 715; Matter of Automatic Electric Company, 78 N. L. R. B. 1057; Matter of American Window Glass Company , 77 N. L. R. B. 1030. 554 DECISIONS OF NATIONAL LABOR RELATIONS BOARD Representatives .Y5 Both the Real Estate and Tax Agent and the Assistant Real Estate and Tax Agent are assigned to the Employer's Keokuk office, which handles all tax matters for the so-called Iowa Division, whereas the Tax Analyst and Senior Tax Representatives work in the St. Louis office. The Employer files tax returns in 3 States, in about 30 counties, and in approximately 250 lesser political subdivisions. These em- ployees are responsible for the preparation of tax reports and tax returns and must know which of the Employer's properties are tax- able and which are not. They contact officials of counties and lesser political subdivisions 26 in order to get favorable assessments, check to see that the assessments made are properly spread, and check the validity of tax rates established. They also conduct ratio studies, to determine whether the Employer's property is being over-assessed, and do title examining and drafting. The Employer contends that the work done by these five employees requires knowledge of an advanced type in the field of tax law. None of these employees has a law degree, however, and only three of them have attended college. The Employer admits that the type of knowl- edge required to perform these duties is knowledge not customarily acquired in an institution of higher learning, but that which is acquired by experience on the job. Accordingly, we find that the Real Estate and Tax Agent, the Assistant Real Estate and Tax Agent, the Tax Analyst, and the two Senior Tax Representatives are not professional employees within the meaning of Section 2 (12) of the Act. D. Miscellaneous Employees In the Employer's Sales Department, there are the following classi- fications of employees : Artist and Designer Assistant Rate Engineer Commercial and Industrial Lighting.Representative Dairy and Poultry Specialist Electrical Engineer Graduate Home Economist Industrial Engineer Industrial Engineer-East St. Louis 28 The Employer admits that the duties of the Tax Representative, who is agreed to be a non-professional employee and who is now in the unit represented by Local Union 1455, are essentially the same as those of the Senior Tax Representatives , but involve somewhat less responsibility. _" The Real Estate, Tax, and Insurance Officer , who is the head of the Real Estate and Tax, Department , and the Assistant Real Estate, Tax , and Insurance Officer handle assessments made by State authorities. UNION ELECTRIC POWER COMPANY 885 Industrial Engineer , Electrical Power Engineer Rate Engineer 27 Sales Engineer 28 Senior Home Economist Staff Assistant We find, in accord with the agreement of the parties, that all em- ployees employed in the above-named classifications, except those employed as Artist and Designer, Graduate Home Economist , Senior Home Economist, and Staff Assistant, are professional employees within the meaning of Section 2 (12) of the Act. We also find, in accord with the agreement of the parties, that the Legal Assistant to the Vice President and General Counsel, the Den- tists, the Examining Physician, and the Nurses are professional employees. The Librarian, who has charge of the Employer's library, prepares bibliographies, obtains books and publications, and is in charge of maintaining the library index and cross-reference catalogue. She has two assistants and five clerical employees working for her, who cata- logue, file, and organize material. Although the Librarian does not have authority to hire or fire these employees, she does report on their ability and can effectively recommend disciplining them. We find that the Librarian is a supervisor within the meaning of the Act. The Employer maintains a savings and loan association, called the Utility Employees Savings and Loan Association, in order to en- courage saving and home ownership among its employees. The Sav- ings and Loan Representative handles all the detail work relating to insurance policies on real estate on which the Association lends money; he examines the policies, follows the expiration dates, orders renewals of policies, examines and files renewal policies, receives and reports to the insurer all claims for insured losses, and follows up claims for final settlement. He also prepares a detailed summary of loan appli- cations for consideration at meetings of the Board of Directors, semi- annually compiles the data required for reports to the State Bureau of Building and Loan Supervision, examines real estate loan records to determine whether taxes are recorded as paid and orders bills to be paid. Although he prepares deeds of trust for mortgages, these are done on standard forms. The Employer contends that the Savings 27 The Rate and Statistical Bureau of the Sales Department is headed by a Rate Engineer, Mr. Nelson . As the parties agree that he is a supervisor within the meaning of the Act, ,we shall exclude him from the voting group herein found appropriate. 28 The Sales Specialists Section of the Sales Department is headed by a Sales Engineer, Mr Sansbury . As the parties agree that he is a supervisor within the meaning of the Act, we shall exclude him from the voting group herein found appropriate. 844340-50-vol. 83-57 886 DECISIONS OF NATIONAL LABOR RELATIONS BOARD and Loan Representative, who is an attorney, 28 also gives legal opin- ions as to whether the operations of the Association are consistent with the Missouri statutes. It appears, however, that he does very little legal work and that his duties are mainly of a clerical nature. We find that the Savings and Loan Representative is not a professional em- ployee within the meaning of the Act. The Petitioner requests that the professional employees be given the opportunity to decide (1) whether they wish to be represented by the Petitioner as part of the existing unit of office, clerical, sales, and technical employees, (2)' whether they wish to be represented by the Petitioner in a separate unit of professional employees, or (3) whether they do not wish to be represented at all. This would necessitate holding more than one election, which is impractical and not required by the Act. It appears that the Petitioner's primary interest is to represent these employees in its existing unit of office, clerical, sales, and technical employees. Accordingly, we shall direct an election among all professional employees employed in the classifications set forth in "Appendix A," attached hereto, excluding all supervisors as defined in the Act, for .the purpose of determining whether or not they desire to be added to the unit of office, clerical, sales, and technical employees now repre- sented by the petitioner.30 If, in this election, they select the Peti- tioner, they will be taken to have indicated their desire to be included in the existing unit and the Petitioner may bargain for them as part of such unit. DIRECTION OF ELECTION As part of the investigation to ascertain representatives for the pur- poses of collective bargaining with the Employer, an election by secret ballot shall be conducted as early as possible, but not later than 30 days from the date of this Direction, under the direction and super- vision of the Regional Director for the Fourteenth Region, and sub- ject to Sections 203.61 and 203.62 of National Labor Relations Board Rules and Regulations-Series 5, as amended, among the employees ijl the voting group described in paragraph 4, above, who were em- ployed during the pay-roll period immediately preceding the date of this Direction, including employees who did not work during said pay- roll period because they were ill or on vacation or temporarily laid off, but excluding those employees who, have since quit or been dis- charged for cause and have not been rehired or reinstated, prior to 29 The individual who held this job before the present Savings and Loan Representative was employed , in October 1937, was not an attorney. 21 And by Local Union 1455 of the Petitioner. UNION ELECTRIC POWER 'COMPANY : 887 the date of the election, and also excluding employees on strike who are not, entitled to reinstatement, to determine whether or not they desire to be represented by International Brotherhood of Electrical Workers, A. F. L., for the purposes of collective bargaining. APPENDIX A PROFESSIONAL EMPLOYEES Occupational Classification Department Assistant Engineer--------------------- Engineering and Construction. Cost Engineer-------------------------- Do. Electrical Engineer--------------------- Do. Mechanical Engineer-------------------- Do. Planning Engineer , System Economics--_ Do. Project Engineer------------------------ Do. Senior Assistant Engineer _______________ Do. Struetural Engineer -------------------- Do. Assistant Electric Power Plant Engineer__ Production and Distribution- -Power Production Division. Assistant Engineer-Iowa--------------- Do. Assistant Steam Power Plant Operation Do. Engineer. Assistant Steam and Mechanical Engineer- Do. Betterment Engineer-------------------- Do. ChigF Chemist-------------------------- Do. Engineer------------------------------- Do. Engineer , Operating Costs------- -------- Do. Engineer , Assistant to Chief Load Dis- Do. patcher. Hydrographer -------------------------- Do. Metallurgist---------------------------- Do. Senior Assistant Communications Engi- Do. neer. Senior Assistant Electrical Engineer- Do. Iowa. Senior Assistant Electrical Power Plant Do. Engineer. Senior Assistant Hydraulic Engineer --_-- Do. Senior Assistant Hydraulic Engineer- Do. Iowa. Senior Assistant Steam Power Plant En- Do. gineer." Senior Assistant Steam Power Plant Op- Do. erations Engineer. Technical Assistant to General Superin- Do. tendent. Turbine Maintenance Engineer ---------- Do. Student Engineer----------------------- Do. 21 Excluding Jack Rice and Joseph Smith , who are not professional employees. $$8 DECISIONS OF NATIONAL LABOR RELATIONS BOARD PROFESSIONAL EMPLOYEES-Continued Occupational Classification DdÂ¢artment Assistant Distribution Engineer_____---- Production and Distribution=DiStri- bution Division; Assistant Distribution Service Engineer__ Do. Assistant Engineer=Iowa--------------= Do. Assistant Substation Engineer ----------- Do. Assistant to Steam Distribution Engineer_ Do. Design Engineer, Standards_____________ Do. Distribution Project Engineer ------------ Do. Distribution Service Engineer ----------- Do. Engineer------------------------------- Do. Engineer , Construction__________________ Do. Engineer of Estimates------------------ Do. Engineer, Substation____________________ Do. Engineer, Underground ----------------- Do. Estimating Engineer____________________ Do. Planning Engineer______________________ Do. Relay Engineer_________________________ - Do. Senior Assistant Distribution Engineer--- Do. Senior Assistant Distribution Service Do. Engineer. Senior Assistant Engineer, Outlying Dis- Do. tricts, East St. Louis. Senior Assistant Meter Engineer --------- Do. Senior Assistant Substation Commutation Do. Engineer. Senior Assistant Substation Maintenance Do. and Construction Engineer. Senior Substation Engineer_____________ Do. Special Studies Engineer________________ Do. Steam Distribution Engineer ------------ Do. Substation Field Engineer--------------- Do. Substation Operating Engineer---------- Do. Substation Project Engineer_____________ Do. System Planning Engineer_______________ Do. Utilization Engineer-------------------- Do. Corporate Tax Agent___________________ Corporate Tax. Technical Tax Accountant-------------- Do. Assistant Rate Engineer________________ Sales. Commercial and Industrial Lighting Rep- Do. resentative. Dairy and Poultry Specialist ------------ Do. Electrical Engineer--------------------- Do. Industrial Engineer_____________________ Do. Industrial Engineer-East St. Louis_____ Do. Industrial Engineer, Electrical ---------- Do. Power Engineer________________________ Do. Rate Engineer 32------------------------ Do. :Sales Engineer 33 DQ, 33 Excluding Mr. Nelson, who is a supervisor. 32 Excluding Mr. Sansbury, who is a supervisor. UNION ELECTRIC POWER COMPANY PROFESSIONAL EMPLOYEES--Continued Occupational Classifcation Legal Assistant to Vice President and GenerUU Coungel. Dentist ------------- ---------------- Examining. Physician------------------- Nurse ---------------------------------- Visiting Nurse ----- ___ _______________ Department 889 f