Lynn E. Calkins is a Partner in our
Washington, D.C. office.
The D.C. Circuit has decided against ruling on the substance of
whether the Abandoned Mine Land reclamation fee and the regulatory
methods the Office of Surface Mining uses to collect it on exported
coal create an unconstitutional tax. Instead of addressing the
substance of the question, the Circuit affirmed the ruling below
that the United States District Court lacked jurisdiction to decide
the issue given that the plaintiff failed file the case in a timely
manner under the statutory requirements of the Surface Mining
Control and Reclamation Act of 1977.
The Export Clause of Article I of the U.S. Constitution provides
that "No Tax or Duty shall be laid on Articles exported from
any state." U.S. Const. Art. I, § 9, cl. 5. Congress
enacted an act which established a fee on all coal mined in the
United States. 30 U.S.C. § 1232(a). To address how to
determine the fee should be assessed, the Secretary of the
