Consolidation Coal Company, et al. v. United States, 615 F.3d 1378 (Fed. Cir. 2010)

(Office of Surface Mining can charge reclamation fee on coal sales insomuch as fee constitutes delayed tax on extracted coal; time of collection does not convert constitutional tax or fee to unconstitutional tax; liability for tax is incurred at time of extraction and OSM merely collects fee at time of sale).