U.S. STEEL MINING COMPANY, LLC, Consolidation Coal Company, Laurel Run Mining Company, McElroy Coal Company, Arch Coal, Inc., Mid-Vol Leasing, Inc., Coastal Coal-West Virginia, LLC, Elk Run Coal Company, Inc., Paynter Branch Mining, Inc., Kingston Resources, Inc. Pioneer Fuel Corporation, Peabody Holding Company, Inc., Petitioners Below, Appellants
v.
The Honorable Virgil HELTON, West Virginia State Tax Commissioner, Appellee.
Supreme Court of Appeals of West Virginia.https://leagle.com/images/logo.png
Submitted: September 20, 2005.
Decided: December 2, 2005.
Concurring Opinion of Justice Davis December 6, 2005.
Concurring and Dissenting Opinion of Justice Benjamin January 4, 2006.
Concurring Opinion of Justice Albright January 12, 2006.
Attorney(s) appearing for the Case
Herschel H. Rose, III, Esq., Steven R. Broadwater, Esq., Rose Law Office, Charleston, Steven Harlan Becker, Esq., Paul A. Horowitz, Esq., Suzanne Ina Offerman, Esq., Coudert Brothers, New York, NY, for Appellants.
Darrell V. McGraw, Jr., Attorney General, Stephen Stockton, Senior Assistant Attorney General, Charleston, for Appellee.
Perry McDaniel, Esq., Michael J. Meleady, Esq., Office of Legal Services, WV Department of Environmental Protection, Charleston, for Amicus Curiae West Virginia Department of Environmental Protection.
Dennis R. Vaughan, Jr., Esq., Vaughn Law Firm, Charleston, for Amicus Curiae The West Virginia Municipal League, Inc.
Jack C. McClung, Esq., Charleston, for Amicus Curiae West Virginia Association of County Officials, Inc.
Thomas P. Maroney, Esq., Maroney, Weaver, Williams & Pancake, PLLC, Charleston, for Amicus Curiae The West Virginia Labor Federation, AFL-CIO.
Thomas R. Goodwin, Esq., Johnny M. Knisely, II, Esq., Goodwin & Goodwin, LLP, Charleston, for Amicus Curiae The County Commissioners' Association of West Virginia.
Vincent Trivelli, Esq., The Calwell Practice, PLLC, Morgantown, for Amicus Curiae Affiliated Construction Trades Foundation.
Supreme Court of Appeals of West Virginia.
STARCHER, J.
In the instant case we uphold a determination by the Circuit Court of Kanawha County that West Virginia's coal production severance taxes are constitutional.
I.
Facts & Background
A.
The appellants are companies that mine and process coal in West Virginia, and then sell that coal. Some of the coal that is mined and processed by the appellants in West Virginia is sold by the appellants to customers for use...
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