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<br />1 <br />2 <br />3 <br />~~ <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 />l9 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />.~ <br />does not appear. <br />Hovaver, the 8upreme~Court in tho ~ tv a~tew York <br />v. leirina ralsd that it doesn't have to nay tar in order to <br />be a tax. the City of haw York Gse, the Snprata I:oa~zt set <br />forth a thran-pzoag fast to dataraine rhathar •os:s'Ghiaq vas a <br />tax or not. first o! all, it has to ba a pacnaiar,P Darden <br />laid neon individuals or their property. I don•t iChiak there <br />i• any dispute at all that these saieburaaaent cla:tsss are <br />pecuniary burdens laid upon CTiI. <br />6acondly, they have to be imposed by the <br />government. This vas imposed by a statute fro® Co:-grass. <br />The third criteria is it has to b imposeed for the <br />purpose of defraying the azpeases of govaramant or the <br />nndcrtaking• authorised by the govara*ent. <br />Clearly, the Black Lung seaefit• Trust load vss <br />established by Congress in 1978. The fiaaacial . <br />responsibility for the npkaep of that land vas passed on to <br />the coal companies.: 6o clearly those reistbnraameat claims <br />are impoaad for the pnzpoaa of defsaying the a:paasas of the <br />gavaromeat or of the sadartakiags aothasitad by the <br />govarameat. .. <br />I think it is clear that these reiabaraasni: claias <br />era a tax Hadar tba definition sat forth Hadar tha;Cil:v of <br />lrew Yozk. ~ <br />T~ COIIRT: Selp se with hav this system <br />