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f <br />1 <br />i <br />i <br />1 <br />1 <br />1 <br />2 <br />3 <br />4. <br />S <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />taX. <br />t <br />The Debtors agree rith the definition of the cord <br />tax cited by the Dspartsiaat of Libor in its sespones. Caller <br />that definition rhich ras s+atabliahed by the Daitad States <br />8upssme Court is City of Hew cork v. leirina 313 D& 283, a <br />1941 ease, a tax ras dstarsiiaed to bs as iavolaatary <br />pecuniary burden laid opoa iodividual• or property isipossd by <br />or seder the authority of the lsgislatare for public <br />purposes. J-s I aeatioasd, the Debtors do sot bsliwe it i• <br />accessary to reach this defiaitioa because the statute is <br />cleaz on its face. <br />However, should w qo to that definition, that is <br />the one rhich has been applied by the courts is the eases <br />cited by the DOL rhich era primarily corkers compeaaation <br />case claims and siiniag fee claims. is the cases cited by the <br />Department of Labor those types of claims wrs determined to <br />be taxes applying Lhi• definition. X11 aasss, howver, rhich <br />have applied the s definition to dstszmiae that a claim <br />vas a tax have applied the definition to tbs facia of the <br />ease, and w Mliws that should bs does Mrs. Za all Deese <br />that hays foand a tae to srzist,~ths ga-aramsatal nn~t has <br />directly assessed tbs ta: payer. <br />That is not the Dees hers. In this Bass, CliI is <br />primarily liable not to the Department of Libor but to the <br />former coal sdaers and surviving dependents of those coal <br />1 14 { <br />