Rehearing and Suggestion for Rehearing En Banc Denied October 14, 1998.
EASTERBROOK, Circuit Judge.
A mineral lease signed in 1969 requires Peabody Coal Company to pay a royalty based on the coal's "sales price". During the 1970s Congress enacted two excise taxes. One, for the benefit of the Black Lung Disability Trust Fund, is 55¢ per ton of surfacemined coal, with a cap at 4.4% of the coal's selling price. 26 U.S.C. §...
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