United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that mining charges were “taxes” for purposes of the Tax Injunction Act; reclamation fees were taxes, and so nondischargeable in (2
• explaining that the reclamation fee “is an involuntary exaction for a public purpose ... [which] has the essential characteristics of a tax----”
• assessments imposed by state commodity on purchaser of fryer chickens were fees since agency used assessment for the primary benefit of payer, rather than general public
• reclamation fee imposed on strip mine operators is a tax since fee did not confer an individual benefit on the mine operator not enjoyed by the public generally
• “the chief distinction is that a tax is an exaction for public purposes while a fee relates to an individual privilege or benefit to the payer.”

Source: CourtListener parenthetical corpus (CC0).