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~ <br />" ~ <br />, 1 <br /> <br /> <br />i <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 />lb <br />17 <br />16 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br /> <br />collected oz withheld. llll of the eases which are citsd by <br />the Department of Labor is their zeapoase involve fazes thst <br />lust be collected or vithhsld. Sbe Dsparlaaat of Labor's <br />reimbursement claim bars ie siaply not a tar that is <br />collscted oz ~rithheld. CliZ doer not collect os ~rithhold <br />taxee from ite emplayers oz nay other party. end Section <br />934(b) does not contain nay reference to a tax based on the <br />collection or withholding of taxes. <br />Nhile the eoeipensatosy aatnre of the Social <br />Security System and the Slack Lnnq 8enefita I-ct asy be <br />somewhat similar in asture, those two programs provide for <br />very different aethode of funding sad comSpsnsation of <br />claimants. I-nd, therefore, contrary to the Departaeat of <br />Labor's argument, the reimbursement claim aesertsd by the . <br />Department of Labor is not similar to Boeial iecnzity taxes <br />which are directly withheld, collscted sad assessed by <br />employers from employees. <br />The only similar claim is this ease nonld be <br />perhaps the coal excise tax which ie directly useeaad here, <br />not by the Swat load bnt is order to fnad Lhe trust land. <br />8avever, the Department of Labor ban admitted that its claim <br />ie not based oa that coal ezciee tar sad, is fact, CliZ rn-a <br />Daly required to pap that eo long as it e~ae an active coal <br />anise operator. CliI ceased coal aininq opeiatioas is 1982, a <br />very long time ago. <br />