id	sid	tid	token	lemma	pos
cjel-5558	1	1	the	the	DET
cjel-5558	1	2	incomplete	incomplete	ADJ
cjel-5558	1	3	complete	complete	ADJ
cjel-5558	1	4	auto	auto	NOUN
cjel-5558	1	5	transit	transit	NOUN
cjel-5558	1	6	test	test	NOUN
cjel-5558	1	7	:	:	PUNCT
cjel-5558	1	8	commerce	commerce	NOUN
cjel-5558	1	9	clause	clause	NOUN
cjel-5558	1	10	analysis	analysis	NOUN
cjel-5558	1	11	in	in	ADP
cjel-5558	1	12	commonwealth	commonwealth	PROPN
cjel-5558	1	13	edison	edison	PROPN
cjel-5558	1	14	co.	co.	PROPN
cjel-5558	1	15	v.	v.	ADP
cjel-5558	1	16	montana	montana	PROPN
cjel-5558	1	17	i.	i.	PROPN
cjel-5558	1	18	introduction	introduction	NOUN
cjel-5558	1	19	on	on	ADP
cjel-5558	1	20	july	july	PROPN
cjel-5558	1	21	2	2	NUM
cjel-5558	1	22	,	,	PUNCT
cjel-5558	1	23	1981	1981	NUM
cjel-5558	1	24	,	,	PUNCT
cjel-5558	1	25	the	the	DET
cjel-5558	1	26	united	united	PROPN
cjel-5558	1	27	states	states	PROPN
cjel-5558	1	28	supreme	supreme	PROPN
cjel-5558	1	29	court	court	PROPN
cjel-5558	1	30	upheld	uphold	VERB
cjel-5558	1	31	montana	montana	PROPN
cjel-5558	1	32	's	's	PART
cjel-5558	1	33	thirty	thirty	NUM
cjel-5558	1	34	percent	percent	NOUN
cjel-5558	1	35	coal	coal	NOUN
cjel-5558	1	36	severance	severance	NOUN
cjel-5558	1	37	tax	tax	NOUN
cjel-5558	1	38	'	'	PUNCT
cjel-5558	1	39	in	in	ADP
cjel-5558	1	40	commonwealth	commonwealth	PROPN
cjel-5558	1	41	edison	edison	PROPN
cjel-5558	1	42	co.	co.	PROPN
cjel-5558	2	1	v.	v.	CCONJ
cjel-5558	2	2	montana2	montana2	PROPN
cjel-5558	3	1	against	against	ADP
cjel-5558	3	2	challenges	challenge	NOUN
cjel-5558	3	3	under	under	ADP
cjel-5558	3	4	the	the	DET
cjel-5558	3	5	commerce	commerce	NOUN
cjel-5558	3	6	and	and	CCONJ
cjel-5558	3	7	supremacy	supremacy	NOUN
cjel-5558	3	8	clauses	clause	NOUN
cjel-5558	3	9	of	of	ADP
cjel-5558	3	10	the	the	DET
cjel-5558	3	11	united	united	PROPN
cjel-5558	3	12	states	states	PROPN
cjel-5558	3	13	constitution	constitution	NOUN
cjel-5558	3	14	.	.	PUNCT
cjel-5558	4	1	one	one	NUM
cjel-5558	4	2	observer	observer	NOUN
cjel-5558	4	3	stated	state	VERB
cjel-5558	4	4	that	that	SCONJ
cjel-5558	4	5	,	,	PUNCT
cjel-5558	4	6	as	as	ADP
cjel-5558	4	7	a	a	DET
cjel-5558	4	8	result	result	NOUN
cjel-5558	4	9	of	of	ADP
cjel-5558	4	10	the	the	DET
cjel-5558	4	11	court	court	NOUN
cjel-5558	4	12	's	's	PART
cjel-5558	4	13	decision	decision	NOUN
cjel-5558	4	14	,	,	PUNCT
cjel-5558	4	15	"	"	PUNCT
cjel-5558	4	16	'	'	PUNCT
cjel-5558	4	17	we	we	PRON
cjel-5558	4	18	face	face	VERB
cjel-5558	4	19	economic	economic	ADJ
cjel-5558	4	20	balkanization	balkanization	NOUN
cjel-5558	4	21	between	between	ADP
cjel-5558	4	22	the	the	DET
cjel-5558	4	23	energy	energy	NOUN
cjel-5558	4	24	-	-	PUNCT
cjel-5558	4	25	rich	rich	ADJ
cjel-5558	4	26	and	and	CCONJ
cjel-5558	4	27	energy	energy	NOUN
cjel-5558	4	28	-	-	PUNCT
cjel-5558	4	29	poor	poor	ADJ
cjel-5558	4	30	regions	region	NOUN
cjel-5558	4	31	of	of	ADP
cjel-5558	4	32	our	our	PRON
cjel-5558	4	33	country	country	NOUN
cjel-5558	4	34	.	.	PUNCT
cjel-5558	4	35	'	'	PUNCT
cjel-5558	5	1	"	"	PUNCT
cjel-5558	5	2	3	3	NUM
cjel-5558	5	3	a	a	DET
cjel-5558	5	4	study	study	NOUN
cjel-5558	5	5	released	release	VERB
cjel-5558	5	6	by	by	ADP
cjel-5558	5	7	a	a	DET
cjel-5558	5	8	coalition	coalition	NOUN
cjel-5558	5	9	of	of	ADP
cjel-5558	5	10	members	member	NOUN
cjel-5558	5	11	of	of	ADP
cjel-5558	5	12	congress	congress	PROPN
cjel-5558	5	13	from	from	ADP
cjel-5558	5	14	eighteen	eighteen	NUM
cjel-5558	5	15	northeastern	northeastern	ADJ
cjel-5558	5	16	and	and	CCONJ
cjel-5558	5	17	midwestern	midwestern	ADJ
cjel-5558	5	18	states	state	NOUN
cjel-5558	5	19	referred	refer	VERB
cjel-5558	5	20	to	to	ADP
cjel-5558	5	21	severance	severance	NOUN
cjel-5558	5	22	taxes	taxis	NOUN
cjel-5558	5	23	as	as	ADP
cjel-5558	5	24	threatening	threaten	VERB
cjel-5558	5	25	to	to	PART
cjel-5558	5	26	create	create	VERB
cjel-5558	5	27	"	"	PUNCT
cjel-5558	5	28	'	'	PUNCT
cjel-5558	5	29	a	a	DET
cjel-5558	5	30	kind	kind	NOUN
cjel-5558	5	31	of	of	ADP
cjel-5558	5	32	united	united	PROPN
cjel-5558	5	33	american	american	PROPN
cjel-5558	5	34	emirates	emirates	PROPN
cjel-5558	5	35	,	,	PUNCT
cjel-5558	5	36	a	a	DET
cjel-5558	5	37	group	group	NOUN
cjel-5558	5	38	of	of	ADP
cjel-5558	5	39	superstates	superstates	PROPN
cjel-5558	5	40	with	with	ADP
cjel-5558	5	41	unprecedented	unprecedented	ADJ
cjel-5558	5	42	power	power	NOUN
cjel-5558	5	43	to	to	PART
cjel-5558	5	44	beggar	beggar	VERB
cjel-5558	5	45	their	their	PRON
cjel-5558	5	46	neighbors	neighbor	NOUN
cjel-5558	5	47	in	in	ADP
cjel-5558	5	48	the	the	DET
cjel-5558	5	49	federal	federal	ADJ
cjel-5558	5	50	system	system	NOUN
cjel-5558	5	51	.	.	PUNCT
cjel-5558	5	52	'	'	PUNCT
cjel-5558	6	1	"	"	PUNCT
cjel-5558	6	2	4	4	NUM
cjel-5558	6	3	by	by	ADP
cjel-5558	6	4	the	the	DET
cjel-5558	6	5	confluence	confluence	NOUN
cjel-5558	6	6	of	of	ADP
cjel-5558	6	7	several	several	ADJ
cjel-5558	6	8	factors	factor	NOUN
cjel-5558	6	9	,	,	PUNCT
cjel-5558	6	10	the	the	DET
cjel-5558	6	11	coal	coal	NOUN
cjel-5558	6	12	-	-	PUNCT
cjel-5558	6	13	producing	produce	VERB
cjel-5558	6	14	states	state	NOUN
cjel-5558	6	15	of	of	ADP
cjel-5558	6	16	the	the	DET
cjel-5558	6	17	rocky	rocky	ADJ
cjel-5558	6	18	mountains	mountain	NOUN
cjel-5558	6	19	have	have	VERB
cjel-5558	6	20	the	the	DET
cjel-5558	6	21	power	power	NOUN
cjel-5558	6	22	to	to	PART
cjel-5558	6	23	become	become	VERB
cjel-5558	6	24	,	,	PUNCT
cjel-5558	6	25	in	in	ADP
cjel-5558	6	26	the	the	DET
cjel-5558	6	27	eyes	eye	NOUN
cjel-5558	6	28	of	of	ADP
cjel-5558	6	29	their	their	PRON
cjel-5558	6	30	critics	critic	NOUN
cjel-5558	6	31	,	,	PUNCT
cjel-5558	6	32	"	"	PUNCT
cjel-5558	6	33	'	'	PUNCT
cjel-5558	6	34	our	our	PRON
cjel-5558	6	35	opec	opec	PROPN
cjel-5558	6	36	within	within	ADP
cjel-5558	6	37	.	.	PUNCT
cjel-5558	6	38	'	'	PUNCT
cjel-5558	7	1	"	"	PUNCT
cjel-5558	7	2	5	5	NUM
cjel-5558	7	3	first	first	ADJ
cjel-5558	7	4	,	,	PUNCT
cjel-5558	7	5	montana	montana	PROPN
cjel-5558	7	6	and	and	CCONJ
cjel-5558	7	7	wyoming	wyoming	PROPN
cjel-5558	7	8	contain	contain	VERB
cjel-5558	7	9	40	40	NUM
cjel-5558	7	10	%	%	NOUN
cjel-5558	7	11	of	of	ADP
cjel-5558	7	12	the	the	DET
cjel-5558	7	13	nation	nation	NOUN
cjel-5558	7	14	's	's	PART
cjel-5558	7	15	known	know	VERB
cjel-5558	7	16	coal	coal	NOUN
cjel-5558	7	17	reserves	reserve	NOUN
cjel-5558	7	18	and	and	CCONJ
cjel-5558	7	19	68	68	NUM
cjel-5558	7	20	%	%	NOUN
cjel-5558	7	21	of	of	ADP
cjel-5558	7	22	lowsulfur	lowsulfur	NOUN
cjel-5558	7	23	coal	coal	NOUN
cjel-5558	7	24	reserves	reserve	NOUN
cjel-5558	7	25	.	.	PUNCT
cjel-5558	7	26	"	"	PUNCT
cjel-5558	8	1	second	second	ADV
cjel-5558	8	2	,	,	PUNCT
cjel-5558	8	3	these	these	DET
cjel-5558	8	4	two	two	NUM
cjel-5558	8	5	states	state	NOUN
cjel-5558	8	6	occupy	occupy	VERB
cjel-5558	8	7	a	a	DET
cjel-5558	8	8	pivotal	pivotal	ADJ
cjel-5558	8	9	geographic	geographic	ADJ
cjel-5558	8	10	position	position	NOUN
cjel-5558	8	11	in	in	ADP
cjel-5558	8	12	relation	relation	NOUN
cjel-5558	8	13	to	to	ADP
cjel-5558	8	14	the	the	DET
cjel-5558	8	15	midwestern	midwestern	ADJ
cjel-5558	8	16	and	and	CCONJ
cjel-5558	8	17	northwestern	northwestern	ADJ
cjel-5558	8	18	energy	energy	NOUN
cjel-5558	8	19	markets	market	NOUN
cjel-5558	8	20	.	.	PUNCT
cjel-5558	9	1	7	7	NUM
cjel-5558	9	2	third	third	ADJ
cjel-5558	9	3	,	,	PUNCT
cjel-5558	9	4	as	as	ADP
cjel-5558	9	5	a	a	DET
cjel-5558	9	6	combined	combined	ADJ
cjel-5558	9	7	result	result	NOUN
cjel-5558	9	8	of	of	ADP
cjel-5558	9	9	the	the	DET
cjel-5558	9	10	opec	opec	PROPN
cjel-5558	9	11	oil	oil	NOUN
cjel-5558	9	12	embargo	embargo	NOUN
cjel-5558	9	13	,	,	PUNCT
cjel-5558	9	14	federal	federal	ADJ
cjel-5558	9	15	energy	energy	NOUN
cjel-5558	9	16	legislation	legislation	NOUN
cjel-5558	9	17	encouraging	encourage	VERB
cjel-5558	9	18	coal	coal	NOUN
cjel-5558	9	19	consumption,8	consumption,8	NOUN
cjel-5558	9	20	and	and	CCONJ
cjel-5558	9	21	federal	federal	ADJ
cjel-5558	9	22	environmental	environmental	ADJ
cjel-5558	9	23	legislation	legislation	NOUN
cjel-5558	9	24	encouraging	encourage	VERB
cjel-5558	9	25	the	the	DET
cjel-5558	9	26	burning	burning	NOUN
cjel-5558	9	27	of	of	ADP
cjel-5558	9	28	low	low	ADJ
cjel-5558	9	29	-	-	PUNCT
cjel-5558	9	30	sulfur	sulfur	NOUN
cjel-5558	9	31	coal	coal	NOUN
cjel-5558	9	32	,	,	PUNCT
cjel-5558	9	33	9	9	NUM
cjel-5558	9	34	the	the	DET
cjel-5558	9	35	demand	demand	NOUN
cjel-5558	9	36	for	for	ADP
cjel-5558	9	37	coal	coal	NOUN
cjel-5558	9	38	from	from	ADP
cjel-5558	9	39	this	this	DET
cjel-5558	9	40	region	region	NOUN
cjel-5558	9	41	has	have	VERB
cjel-5558	9	42	1	1	NUM
cjel-5558	9	43	.	.	PUNCT
cjel-5558	10	1	mont	mont	NOUN
cjel-5558	10	2	.	.	PUNCT
cjel-5558	11	1	code	code	PROPN
cjel-5558	11	2	ann	ann	PROPN
cjel-5558	11	3	.	.	PUNCT
cjel-5558	12	1	§	§	PROPN
cjel-5558	12	2	15	15	NUM
cjel-5558	12	3	-	-	SYM
cjel-5558	12	4	35	35	NUM
cjel-5558	12	5	-	-	SYM
cjel-5558	12	6	103	103	NUM
cjel-5558	12	7	(	(	PUNCT
cjel-5558	12	8	1981	1981	NUM
cjel-5558	12	9	)	)	PUNCT
cjel-5558	12	10	.	.	PUNCT
cjel-5558	13	1	2	2	X
cjel-5558	13	2	.	.	X
cjel-5558	13	3	101	101	NUM
cjel-5558	13	4	s.	s.	PROPN
cjel-5558	13	5	ct	ct	PROPN
cjel-5558	13	6	.	.	PROPN
cjel-5558	13	7	2946	2946	NUM
cjel-5558	13	8	(	(	PUNCT
cjel-5558	13	9	1981	1981	NUM
cjel-5558	13	10	)	)	PUNCT
cjel-5558	13	11	.	.	PUNCT
cjel-5558	14	1	3	3	X
cjel-5558	14	2	.	.	X
cjel-5558	14	3	n.y	n.y	PROPN
cjel-5558	14	4	.	.	PROPN
cjel-5558	14	5	times	times	PROPN
cjel-5558	14	6	,	,	PUNCT
cjel-5558	14	7	july	july	PROPN
cjel-5558	14	8	3	3	NUM
cjel-5558	14	9	,	,	PUNCT
cjel-5558	14	10	1981	1981	NUM
cjel-5558	14	11	,	,	PUNCT
cjel-5558	14	12	at	at	ADP
cjel-5558	14	13	b12	b12	NOUN
cjel-5558	14	14	,	,	PUNCT
cjel-5558	14	15	col	col	NOUN
cjel-5558	14	16	.	.	PROPN
cjel-5558	14	17	2	2	NUM
cjel-5558	14	18	.	.	NOUN
cjel-5558	14	19	4	4	NUM
cjel-5558	14	20	.	.	X
cjel-5558	14	21	washington	washington	PROPN
cjel-5558	14	22	post	post	PROPN
cjel-5558	14	23	,	,	PUNCT
cjel-5558	14	24	july	july	PROPN
cjel-5558	14	25	3	3	NUM
cjel-5558	14	26	,	,	PUNCT
cjel-5558	14	27	1981	1981	NUM
cjel-5558	14	28	,	,	PUNCT
cjel-5558	14	29	at	at	ADP
cjel-5558	14	30	al	al	PROPN
cjel-5558	14	31	,	,	PUNCT
cjel-5558	14	32	col	col	PROPN
cjel-5558	14	33	.	.	PROPN
cjel-5558	14	34	4	4	NUM
cjel-5558	14	35	.	.	NOUN
cjel-5558	14	36	5	5	NUM
cjel-5558	14	37	.	.	X
cjel-5558	14	38	wars	war	NOUN
cjel-5558	14	39	between	between	ADP
cjel-5558	14	40	the	the	DET
cjel-5558	14	41	states	state	NOUN
cjel-5558	14	42	,	,	PUNCT
cjel-5558	14	43	time	time	NOUN
cjel-5558	14	44	,	,	PUNCT
cjel-5558	14	45	august	august	PROPN
cjel-5558	14	46	24	24	NUM
cjel-5558	14	47	,	,	PUNCT
cjel-5558	14	48	1981	1981	NUM
cjel-5558	14	49	,	,	PUNCT
cjel-5558	14	50	at	at	ADP
cjel-5558	14	51	19	19	NUM
cjel-5558	14	52	.	.	NOUN
cjel-5558	14	53	6	6	NUM
cjel-5558	14	54	.	.	X
cjel-5558	14	55	h.r	h.r	PROPN
cjel-5558	14	56	.	.	PROPN
cjel-5558	14	57	rep	rep	PROPN
cjel-5558	14	58	.	.	PROPN
cjel-5558	15	1	no	no	INTJ
cjel-5558	15	2	.	.	NOUN
cjel-5558	16	1	96	96	NUM
cjel-5558	16	2	-	-	SYM
cjel-5558	16	3	1527	1527	NUM
cjel-5558	16	4	,	,	PUNCT
cjel-5558	16	5	pr	pr	NOUN
cjel-5558	16	6	.	.	NOUN
cjel-5558	16	7	1	1	NUM
cjel-5558	16	8	,	,	PUNCT
cjel-5558	16	9	96th	96th	ADJ
cjel-5558	16	10	cong	cong	NOUN
cjel-5558	16	11	.	.	PROPN
cjel-5558	16	12	,	,	PUNCT
cjel-5558	16	13	2d	2d	PROPN
cjel-5558	16	14	sess	sess	NOUN
cjel-5558	16	15	.	.	PUNCT
cjel-5558	17	1	3	3	NUM
cjel-5558	17	2	(	(	PUNCT
cjel-5558	17	3	1980	1980	NUM
cjel-5558	17	4	)	)	PUNCT
cjel-5558	17	5	.	.	PUNCT
cjel-5558	18	1	7	7	X
cjel-5558	18	2	.	.	X
cjel-5558	18	3	see	see	VERB
cjel-5558	18	4	j.	j.	PROPN
cjel-5558	18	5	krutilla	krutilla	PROPN
cjel-5558	18	6	,	,	PUNCT
cjel-5558	18	7	a.	a.	PROPN
cjel-5558	18	8	fisher	fisher	PROPN
cjel-5558	18	9	&	&	CCONJ
cjel-5558	18	10	r.	r.	PROPN
cjel-5558	18	11	rice	rice	PROPN
cjel-5558	18	12	,	,	PUNCT
cjel-5558	18	13	economic	economic	ADJ
cjel-5558	18	14	and	and	CCONJ
cjel-5558	18	15	fiscal	fiscal	ADJ
cjel-5558	18	16	impacts	impact	NOUN
cjel-5558	18	17	of	of	ADP
cjel-5558	18	18	coal	coal	NOUN
cjel-5558	18	19	development	development	NOUN
cjel-5558	18	20	:	:	PUNCT
cjel-5558	18	21	northern	northern	ADJ
cjel-5558	18	22	great	great	ADJ
cjel-5558	18	23	plains	plain	NOUN
cjel-5558	18	24	13	13	NUM
cjel-5558	18	25	-	-	SYM
cjel-5558	18	26	15	15	NUM
cjel-5558	18	27	(	(	PUNCT
cjel-5558	18	28	1978	1978	NUM
cjel-5558	18	29	)	)	PUNCT
cjel-5558	18	30	.	.	PUNCT
cjel-5558	19	1	8	8	X
cjel-5558	19	2	.	.	PUNCT
cjel-5558	19	3	energy	energy	NOUN
cjel-5558	19	4	policy	policy	NOUN
cjel-5558	19	5	and	and	CCONJ
cjel-5558	19	6	conservation	conservation	NOUN
cjel-5558	19	7	act	act	NOUN
cjel-5558	19	8	of	of	ADP
cjel-5558	19	9	1975	1975	NUM
cjel-5558	19	10	§	§	PROPN
cjel-5558	19	11	2(6	2(6	NUM
cjel-5558	19	12	)	)	PUNCT
cjel-5558	19	13	,	,	PUNCT
cjel-5558	19	14	42	42	NUM
cjel-5558	19	15	u.s.c	u.s.c	ADJ
cjel-5558	19	16	.	.	PUNCT
cjel-5558	20	1	§	§	PROPN
cjel-5558	20	2	6201(6	6201(6	PROPN
cjel-5558	20	3	)	)	PUNCT
cjel-5558	20	4	(	(	PUNCT
cjel-5558	20	5	1976	1976	NUM
cjel-5558	20	6	)	)	PUNCT
cjel-5558	20	7	;	;	PUNCT
cjel-5558	20	8	powerplant	powerplant	ADJ
cjel-5558	20	9	and	and	CCONJ
cjel-5558	20	10	industrial	industrial	ADJ
cjel-5558	20	11	fuel	fuel	NOUN
cjel-5558	20	12	use	use	NOUN
cjel-5558	20	13	act	act	NOUN
cjel-5558	20	14	of	of	ADP
cjel-5558	20	15	1978	1978	NUM
cjel-5558	20	16	§	§	PROPN
cjel-5558	20	17	102(b)(3	102(b)(3	NUM
cjel-5558	20	18	)	)	PUNCT
cjel-5558	20	19	,	,	PUNCT
cjel-5558	20	20	42	42	NUM
cjel-5558	20	21	u.s.c	u.s.c	ADJ
cjel-5558	20	22	.	.	PUNCT
cjel-5558	21	1	§	§	PROPN
cjel-5558	21	2	8301(b)(3	8301(b)(3	NOUN
cjel-5558	21	3	)	)	PUNCT
cjel-5558	21	4	(	(	PUNCT
cjel-5558	21	5	supp	supp	PROPN
cjel-5558	21	6	.	.	PUNCT
cjel-5558	22	1	ii	ii	PROPN
cjel-5558	22	2	1978	1978	NUM
cjel-5558	22	3	)	)	PUNCT
cjel-5558	22	4	.	.	PUNCT
cjel-5558	23	1	9	9	X
cjel-5558	23	2	.	.	X
cjel-5558	23	3	energy	energy	NOUN
cjel-5558	23	4	supply	supply	NOUN
cjel-5558	23	5	and	and	CCONJ
cjel-5558	23	6	environmental	environmental	ADJ
cjel-5558	23	7	coordination	coordination	NOUN
cjel-5558	23	8	act	act	NOUN
cjel-5558	23	9	of	of	ADP
cjel-5558	23	10	1974	1974	NUM
cjel-5558	23	11	§	§	PROPN
cjel-5558	23	12	7(a	7(a	NUM
cjel-5558	23	13	)	)	PUNCT
cjel-5558	23	14	,	,	PUNCT
cjel-5558	23	15	15	15	NUM
cjel-5558	23	16	u.s.c	u.s.c	ADJ
cjel-5558	23	17	.	.	PUNCT
cjel-5558	24	1	§	§	PROPN
cjel-5558	24	2	793(a)(1976	793(a)(1976	NUM
cjel-5558	24	3	)	)	PUNCT
cjel-5558	24	4	.	.	PUNCT
cjel-5558	25	1	1	1	NUM
cjel-5558	25	2	qe	qe	PROPN
cjel-5558	25	3	columbia	columbia	PROPN
cjel-5558	25	4	journal	journal	PROPN
cjel-5558	25	5	of	of	ADP
cjel-5558	25	6	environmental	environmental	ADJ
cjel-5558	25	7	law	law	NOUN
cjel-5558	25	8	dramatically	dramatically	ADV
cjel-5558	25	9	increased	increase	VERB
cjel-5558	25	10	.	.	PUNCT
cjel-5558	25	11	'	'	PUNCT
cjel-5558	26	1	0	0	NUM
cjel-5558	27	1	most	most	ADV
cjel-5558	27	2	significant	significant	ADJ
cjel-5558	27	3	for	for	ADP
cjel-5558	27	4	present	present	ADJ
cjel-5558	27	5	purposes	purpose	NOUN
cjel-5558	27	6	,	,	PUNCT
cjel-5558	27	7	since	since	SCONJ
cjel-5558	27	8	1971	1971	NUM
cjel-5558	27	9	the	the	DET
cjel-5558	27	10	coal	coal	NOUN
cjel-5558	27	11	-	-	PUNCT
cjel-5558	27	12	producing	produce	VERB
cjel-5558	27	13	states	state	NOUN
cjel-5558	27	14	have	have	AUX
cjel-5558	27	15	increased	increase	VERB
cjel-5558	27	16	their	their	PRON
cjel-5558	27	17	severance	severance	NOUN
cjel-5558	27	18	taxes	taxis	NOUN
cjel-5558	27	19	to	to	ADP
cjel-5558	27	20	unprecedented	unprecedented	ADJ
cjel-5558	27	21	levels	level	NOUN
cjel-5558	27	22	,	,	PUNCT
cjel-5558	27	23	bringing	bring	VERB
cjel-5558	27	24	about	about	ADP
cjel-5558	27	25	a	a	DET
cjel-5558	27	26	tremendous	tremendous	ADJ
cjel-5558	27	27	transfer	transfer	NOUN
cjel-5558	27	28	of	of	ADP
cjel-5558	27	29	money	money	NOUN
cjel-5558	27	30	from	from	ADP
cjel-5558	27	31	the	the	DET
cjel-5558	27	32	coal	coal	NOUN
cjel-5558	27	33	-	-	PUNCT
cjel-5558	27	34	consuming	consume	VERB
cjel-5558	27	35	states	state	NOUN
cjel-5558	27	36	to	to	ADP
cjel-5558	27	37	the	the	DET
cjel-5558	27	38	coal	coal	NOUN
cjel-5558	27	39	-	-	PUNCT
cjel-5558	27	40	producing	produce	VERB
cjel-5558	27	41	states	state	NOUN
cjel-5558	27	42	.	.	PUNCT
cjel-5558	28	1	i	i	PRON
cjel-5558	28	2	awareness	awareness	NOUN
cjel-5558	28	3	of	of	ADP
cjel-5558	28	4	the	the	DET
cjel-5558	28	5	market	market	NOUN
cjel-5558	28	6	power	power	NOUN
cjel-5558	28	7	wielded	wield	VERB
cjel-5558	28	8	by	by	ADP
cjel-5558	28	9	the	the	DET
cjel-5558	28	10	coal	coal	NOUN
cjel-5558	28	11	-	-	PUNCT
cjel-5558	28	12	producing	produce	VERB
cjel-5558	28	13	states	state	NOUN
cjel-5558	28	14	caused	cause	VERB
cjel-5558	28	15	four	four	NUM
cjel-5558	28	16	montana	montana	PROPN
cjel-5558	28	17	coal	coal	NOUN
cjel-5558	28	18	producers	producer	NOUN
cjel-5558	28	19	and	and	CCONJ
cjel-5558	28	20	eleven	eleven	NUM
cjel-5558	28	21	of	of	ADP
cjel-5558	28	22	their	their	PRON
cjel-5558	28	23	outof	outof	ADJ
cjel-5558	28	24	-	-	PUNCT
cjel-5558	28	25	state	state	NOUN
cjel-5558	28	26	utility	utility	NOUN
cjel-5558	28	27	customers	customer	NOUN
cjel-5558	28	28	to	to	PART
cjel-5558	28	29	file	file	VERB
cjel-5558	28	30	suit	suit	NOUN
cjel-5558	28	31	challenging	challenge	VERB
cjel-5558	28	32	the	the	DET
cjel-5558	28	33	constitutionality	constitutionality	NOUN
cjel-5558	28	34	of	of	ADP
cjel-5558	28	35	montana	montana	PROPN
cjel-5558	28	36	's	's	PART
cjel-5558	28	37	coal	coal	NOUN
cjel-5558	28	38	severance	severance	NOUN
cjel-5558	28	39	tax	tax	NOUN
cjel-5558	28	40	.	.	PUNCT
cjel-5558	29	1	the	the	DET
cjel-5558	29	2	supreme	supreme	PROPN
cjel-5558	29	3	court	court	PROPN
cjel-5558	29	4	evaluated	evaluate	VERB
cjel-5558	29	5	the	the	DET
cjel-5558	29	6	tax	tax	NOUN
cjel-5558	29	7	using	use	VERB
cjel-5558	29	8	a	a	DET
cjel-5558	29	9	four	four	NUM
cjel-5558	29	10	-	-	PUNCT
cjel-5558	29	11	part	part	NOUN
cjel-5558	29	12	test	test	NOUN
cjel-5558	29	13	which	which	PRON
cjel-5558	29	14	examined	examine	VERB
cjel-5558	29	15	the	the	DET
cjel-5558	29	16	practical	practical	ADJ
cjel-5558	29	17	effect	effect	NOUN
cjel-5558	29	18	of	of	ADP
cjel-5558	29	19	the	the	DET
cjel-5558	29	20	tax	tax	NOUN
cjel-5558	29	21	on	on	ADP
cjel-5558	29	22	interstate	interstate	PROPN
cjel-5558	29	23	commerce	commerce	NOUN
cjel-5558	29	24	.	.	PUNCT
cjel-5558	30	1	this	this	DET
cjel-5558	30	2	comment	comment	NOUN
cjel-5558	30	3	will	will	AUX
cjel-5558	30	4	examine	examine	VERB
cjel-5558	30	5	the	the	DET
cjel-5558	30	6	test	test	NOUN
cjel-5558	30	7	employed	employ	VERB
cjel-5558	30	8	by	by	ADP
cjel-5558	30	9	the	the	DET
cjel-5558	30	10	supreme	supreme	PROPN
cjel-5558	30	11	court	court	PROPN
cjel-5558	30	12	in	in	ADP
cjel-5558	30	13	commonwealth	commonwealth	PROPN
cjel-5558	30	14	edison	edison	PROPN
cjel-5558	30	15	to	to	PART
cjel-5558	30	16	determine	determine	VERB
cjel-5558	30	17	whether	whether	SCONJ
cjel-5558	30	18	the	the	DET
cjel-5558	30	19	montana	montana	PROPN
cjel-5558	30	20	coal	coal	PROPN
cjel-5558	30	21	severance	severance	NOUN
cjel-5558	30	22	tax	tax	NOUN
cjel-5558	30	23	was	be	AUX
cjel-5558	30	24	an	an	DET
cjel-5558	30	25	unreasonable	unreasonable	ADJ
cjel-5558	30	26	burden	burden	NOUN
cjel-5558	30	27	on	on	ADP
cjel-5558	30	28	interstate	interstate	ADJ
cjel-5558	30	29	commerce	commerce	NOUN
cjel-5558	30	30	in	in	ADP
cjel-5558	30	31	violation	violation	NOUN
cjel-5558	30	32	of	of	ADP
cjel-5558	30	33	the	the	DET
cjel-5558	30	34	commerce	commerce	NOUN
cjel-5558	30	35	clause	clause	NOUN
cjel-5558	30	36	of	of	ADP
cjel-5558	30	37	the	the	DET
cjel-5558	30	38	united	united	PROPN
cjel-5558	30	39	states	states	PROPN
cjel-5558	30	40	constitution	constitution	NOUN
cjel-5558	30	41	.	.	PUNCT
cjel-5558	31	1	in	in	ADP
cjel-5558	31	2	particular	particular	ADJ
cjel-5558	31	3	,	,	PUNCT
cjel-5558	31	4	the	the	DET
cjel-5558	31	5	fourth	fourth	ADJ
cjel-5558	31	6	prong	prong	NOUN
cjel-5558	31	7	of	of	ADP
cjel-5558	31	8	the	the	DET
cjel-5558	31	9	test	test	NOUN
cjel-5558	31	10	,	,	PUNCT
cjel-5558	31	11	whether	whether	SCONJ
cjel-5558	31	12	the	the	DET
cjel-5558	31	13	tax	tax	NOUN
cjel-5558	31	14	"	"	PUNCT
cjel-5558	31	15	is	be	AUX
cjel-5558	31	16	fairly	fairly	ADV
cjel-5558	31	17	related	relate	VERB
cjel-5558	31	18	to	to	ADP
cjel-5558	31	19	the	the	DET
cjel-5558	31	20	services	service	NOUN
cjel-5558	31	21	provided	provide	VERB
cjel-5558	31	22	by	by	ADP
cjel-5558	31	23	the	the	DET
cjel-5558	31	24	state	state	NOUN
cjel-5558	31	25	,	,	PUNCT
cjel-5558	31	26	"	"	PUNCT
cjel-5558	31	27	'	'	PUNCT
cjel-5558	31	28	2	2	NUM
cjel-5558	31	29	will	will	AUX
cjel-5558	31	30	be	be	AUX
cjel-5558	31	31	examined	examine	VERB
cjel-5558	31	32	.	.	PUNCT
cjel-5558	32	1	part	part	NOUN
cjel-5558	32	2	ii	ii	PROPN
cjel-5558	32	3	discusses	discuss	VERB
cjel-5558	32	4	severance	severance	ADJ
cjel-5558	32	5	taxes	taxis	NOUN
cjel-5558	32	6	in	in	ADP
cjel-5558	32	7	general	general	ADJ
cjel-5558	32	8	and	and	CCONJ
cjel-5558	32	9	the	the	DET
cjel-5558	32	10	montana	montana	PROPN
cjel-5558	32	11	tax	tax	NOUN
cjel-5558	32	12	in	in	ADP
cjel-5558	32	13	particular	particular	ADJ
cjel-5558	32	14	.	.	PUNCT
cjel-5558	33	1	part	part	NOUN
cjel-5558	33	2	iii	iii	PROPN
cjel-5558	33	3	examines	examine	VERB
cjel-5558	33	4	the	the	DET
cjel-5558	33	5	commonwealth	commonwealth	PROPN
cjel-5558	33	6	edison	edison	PROPN
cjel-5558	33	7	decision	decision	NOUN
cjel-5558	33	8	in	in	ADP
cjel-5558	33	9	detail	detail	NOUN
cjel-5558	33	10	.	.	PUNCT
cjel-5558	34	1	this	this	DET
cjel-5558	34	2	part	part	NOUN
cjel-5558	34	3	describes	describe	VERB
cjel-5558	34	4	the	the	DET
cjel-5558	34	5	four	four	NUM
cjel-5558	34	6	-	-	PUNCT
cjel-5558	34	7	part	part	NOUN
cjel-5558	34	8	test	test	NOUN
cjel-5558	34	9	enunciated	enunciate	VERB
cjel-5558	34	10	in	in	ADP
cjel-5558	34	11	complete	complete	ADJ
cjel-5558	34	12	auto	auto	NOUN
cjel-5558	34	13	transit	transit	NOUN
cjel-5558	34	14	,	,	PUNCT
cjel-5558	34	15	inc	inc	PROPN
cjel-5558	34	16	.	.	PROPN
cjel-5558	35	1	v.	v.	ADP
cjel-5558	35	2	brady,13	brady,13	NOUN
cjel-5558	35	3	and	and	CCONJ
cjel-5558	35	4	analyzes	analyze	VERB
cjel-5558	35	5	its	its	PRON
cjel-5558	35	6	application	application	NOUN
cjel-5558	35	7	to	to	ADP
cjel-5558	35	8	the	the	DET
cjel-5558	35	9	montana	montana	PROPN
cjel-5558	35	10	coal	coal	PROPN
cjel-5558	35	11	severance	severance	NOUN
cjel-5558	35	12	tax	tax	NOUN
cjel-5558	35	13	.	.	PUNCT
cjel-5558	36	1	part	part	NOUN
cjel-5558	36	2	iv	iv	NUM
cjel-5558	36	3	suggests	suggest	VERB
cjel-5558	36	4	an	an	DET
cjel-5558	36	5	alternative	alternative	ADJ
cjel-5558	36	6	application	application	NOUN
cjel-5558	36	7	of	of	ADP
cjel-5558	36	8	the	the	DET
cjel-5558	36	9	test	test	NOUN
cjel-5558	36	10	.	.	PUNCT
cjel-5558	37	1	part	part	NOUN
cjel-5558	37	2	v	v	PROPN
cjel-5558	37	3	delineates	delineate	VERB
cjel-5558	37	4	the	the	DET
cjel-5558	37	5	prospects	prospect	NOUN
cjel-5558	37	6	for	for	ADP
cjel-5558	37	7	congressional	congressional	ADJ
cjel-5558	37	8	action	action	NOUN
cjel-5558	37	9	on	on	ADP
cjel-5558	37	10	the	the	DET
cjel-5558	37	11	severance	severance	NOUN
cjel-5558	37	12	tax	tax	NOUN
cjel-5558	37	13	issue	issue	NOUN
cjel-5558	37	14	.	.	PUNCT
cjel-5558	38	1	ii	ii	PROPN
cjel-5558	38	2	.	.	PUNCT
cjel-5558	39	1	severance	severance	NOUN
cjel-5558	39	2	taxes	taxis	NOUN
cjel-5558	39	3	a	a	DET
cjel-5558	39	4	severance	severance	NOUN
cjel-5558	39	5	tax	tax	NOUN
cjel-5558	39	6	is	be	AUX
cjel-5558	39	7	a	a	DET
cjel-5558	39	8	levy	levy	NOUN
cjel-5558	39	9	upon	upon	SCONJ
cjel-5558	39	10	natural	natural	ADJ
cjel-5558	39	11	resources	resource	NOUN
cjel-5558	39	12	at	at	ADP
cjel-5558	39	13	the	the	DET
cjel-5558	39	14	time	time	NOUN
cjel-5558	39	15	they	they	PRON
cjel-5558	39	16	are	be	AUX
cjel-5558	39	17	severed	sever	VERB
cjel-5558	39	18	or	or	CCONJ
cjel-5558	39	19	removed	remove	VERB
cjel-5558	39	20	from	from	ADP
cjel-5558	39	21	the	the	DET
cjel-5558	39	22	soil	soil	NOUN
cjel-5558	39	23	.	.	PUNCT
cjel-5558	40	1	the	the	DET
cjel-5558	40	2	tax	tax	NOUN
cjel-5558	40	3	can	can	AUX
cjel-5558	40	4	either	either	CCONJ
cjel-5558	40	5	be	be	AUX
cjel-5558	40	6	a	a	DET
cjel-5558	40	7	flat	flat	ADJ
cjel-5558	40	8	rate	rate	NOUN
cjel-5558	40	9	on	on	ADP
cjel-5558	40	10	the	the	DET
cjel-5558	40	11	quantity	quantity	NOUN
cjel-5558	40	12	of	of	ADP
cjel-5558	40	13	resource	resource	NOUN
cjel-5558	40	14	extracted	extract	VERB
cjel-5558	40	15	,	,	PUNCT
cjel-5558	40	16	14	14	NUM
cjel-5558	40	17	or	or	CCONJ
cjel-5558	40	18	a	a	DET
cjel-5558	40	19	percentage	percentage	NOUN
cjel-5558	40	20	of	of	ADP
cjel-5558	40	21	the	the	DET
cjel-5558	40	22	value	value	NOUN
cjel-5558	40	23	of	of	ADP
cjel-5558	40	24	the	the	DET
cjel-5558	40	25	resource	resource	NOUN
cjel-5558	40	26	extracted	extract	VERB
cjel-5558	40	27	.	.	PUNCT
cjel-5558	40	28	'	'	PUNCT
cjel-5558	41	1	5	5	NUM
cjel-5558	41	2	the	the	DET
cjel-5558	41	3	first	first	ADJ
cjel-5558	41	4	severance	severance	NOUN
cjel-5558	41	5	tax	tax	NOUN
cjel-5558	41	6	in	in	ADP
cjel-5558	41	7	the	the	DET
cjel-5558	41	8	10	10	NUM
cjel-5558	41	9	.	.	PUNCT
cjel-5558	42	1	for	for	ADP
cjel-5558	42	2	example	example	NOUN
cjel-5558	42	3	,	,	PUNCT
cjel-5558	42	4	in	in	ADP
cjel-5558	42	5	the	the	DET
cjel-5558	42	6	nine	nine	NUM
cjel-5558	42	7	years	year	NOUN
cjel-5558	42	8	between	between	ADP
cjel-5558	42	9	1971	1971	NUM
cjel-5558	42	10	and	and	CCONJ
cjel-5558	42	11	1979	1979	NUM
cjel-5558	42	12	the	the	DET
cjel-5558	42	13	amount	amount	NOUN
cjel-5558	42	14	of	of	ADP
cjel-5558	42	15	coal	coal	NOUN
cjel-5558	42	16	strip	strip	NOUN
cjel-5558	42	17	-	-	PUNCT
cjel-5558	42	18	mined	mine	VERB
cjel-5558	42	19	in	in	ADP
cjel-5558	42	20	montana	montana	PROPN
cjel-5558	42	21	rose	rise	VERB
cjel-5558	42	22	from	from	ADP
cjel-5558	42	23	6,983,186	6,983,186	NUM
cjel-5558	42	24	tons	ton	NOUN
cjel-5558	42	25	to	to	ADP
cjel-5558	42	26	32,545,071	32,545,071	NUM
cjel-5558	42	27	tons	ton	NOUN
cjel-5558	42	28	.	.	PUNCT
cjel-5558	43	1	commonwealth	commonwealth	PROPN
cjel-5558	43	2	edison	edison	PROPN
cjel-5558	43	3	co.	co.	PROPN
cjel-5558	43	4	v.	v.	ADP
cjel-5558	43	5	state	state	PROPN
cjel-5558	43	6	,	,	PUNCT
cjel-5558	43	7	615	615	NUM
cjel-5558	43	8	p.2d	p.2d	SYM
cjel-5558	43	9	847	847	NUM
cjel-5558	43	10	,	,	PUNCT
cjel-5558	43	11	850	850	NUM
cjel-5558	43	12	(	(	PUNCT
cjel-5558	43	13	mont	mont	NOUN
cjel-5558	43	14	.	.	PUNCT
cjel-5558	43	15	1980	1980	NUM
cjel-5558	43	16	)	)	PUNCT
cjel-5558	43	17	,	,	PUNCT
cjel-5558	43	18	aff'd	aff'd	NOUN
cjel-5558	43	19	,	,	PUNCT
cjel-5558	43	20	101	101	NUM
cjel-5558	43	21	s.	s.	PROPN
cjel-5558	43	22	ct	ct	PROPN
cjel-5558	43	23	.	.	PROPN
cjel-5558	43	24	2946	2946	NUM
cjel-5558	43	25	(	(	PUNCT
cjel-5558	43	26	1981	1981	NUM
cjel-5558	43	27	)	)	PUNCT
cjel-5558	43	28	.	.	PUNCT
cjel-5558	44	1	11	11	NUM
cjel-5558	44	2	.	.	X
cjel-5558	45	1	see	see	VERB
cjel-5558	45	2	,	,	PUNCT
cjel-5558	45	3	e.g.	e.g.	ADV
cjel-5558	45	4	,	,	PUNCT
cjel-5558	45	5	n.d	n.d	PROPN
cjel-5558	45	6	.	.	PROPN
cjel-5558	45	7	cent	cent	NOUN
cjel-5558	45	8	.	.	PUNCT
cjel-5558	46	1	code	code	PROPN
cjel-5558	46	2	§	§	PROPN
cjel-5558	46	3	57	57	NUM
cjel-5558	46	4	-	-	SYM
cjel-5558	46	5	61	61	NUM
cjel-5558	46	6	-	-	SYM
cjel-5558	46	7	01	01	NUM
cjel-5558	46	8	(	(	PUNCT
cjel-5558	46	9	supp	supp	PROPN
cjel-5558	46	10	.	.	PUNCT
cjel-5558	46	11	1979	1979	NUM
cjel-5558	46	12	)	)	PUNCT
cjel-5558	46	13	;	;	PUNCT
cjel-5558	46	14	mont	mont	NOUN
cjel-5558	46	15	.	.	PUNCT
cjel-5558	47	1	code	code	PROPN
cjel-5558	47	2	ann	ann	PROPN
cjel-5558	47	3	.	.	PUNCT
cjel-5558	48	1	§	§	PROPN
cjel-5558	48	2	15	15	NUM
cjel-5558	48	3	-	-	SYM
cjel-5558	48	4	35	35	NUM
cjel-5558	48	5	-	-	SYM
cjel-5558	48	6	103	103	NUM
cjel-5558	48	7	(	(	PUNCT
cjel-5558	48	8	1981	1981	NUM
cjel-5558	48	9	)	)	PUNCT
cjel-5558	48	10	;	;	PUNCT
cjel-5558	48	11	wyo	wyo	PROPN
cjel-5558	48	12	.	.	PROPN
cjel-5558	48	13	stat	stat	PROPN
cjel-5558	48	14	.	.	PUNCT
cjel-5558	49	1	§	§	PROPN
cjel-5558	49	2	§	§	PROPN
cjel-5558	49	3	39	39	NUM
cjel-5558	49	4	-	-	SYM
cjel-5558	49	5	2	2	NUM
cjel-5558	49	6	-	-	PUNCT
cjel-5558	49	7	202	202	NUM
cjel-5558	49	8	,	,	PUNCT
cjel-5558	49	9	39	39	NUM
cjel-5558	49	10	-	-	SYM
cjel-5558	49	11	6	6	NUM
cjel-5558	49	12	-	-	PUNCT
cjel-5558	49	13	302(a)-(f	302(a)-(f	NUM
cjel-5558	49	14	)	)	PUNCT
cjel-5558	49	15	,	,	PUNCT
cjel-5558	49	16	39	39	NUM
cjel-5558	49	17	-	-	SYM
cjel-5558	49	18	6	6	NUM
cjel-5558	49	19	-	-	PUNCT
cjel-5558	49	20	303(a	303(a	NUM
cjel-5558	49	21	)	)	PUNCT
cjel-5558	49	22	(	(	PUNCT
cjel-5558	49	23	1977	1977	NUM
cjel-5558	49	24	&	&	CCONJ
cjel-5558	49	25	supp	supp	PROPN
cjel-5558	49	26	.	.	PUNCT
cjel-5558	50	1	1981	1981	NUM
cjel-5558	50	2	)	)	PUNCT
cjel-5558	50	3	.	.	PUNCT
cjel-5558	51	1	12	12	NUM
cjel-5558	51	2	.	.	PUNCT
cjel-5558	52	1	complete	complete	ADJ
cjel-5558	52	2	auto	auto	NOUN
cjel-5558	52	3	transit	transit	PROPN
cjel-5558	52	4	,	,	PUNCT
cjel-5558	52	5	inc	inc	PROPN
cjel-5558	52	6	.	.	PROPN
cjel-5558	53	1	v.	v.	PROPN
cjel-5558	53	2	brady	brady	PROPN
cjel-5558	53	3	,	,	PUNCT
cjel-5558	54	1	430	430	NUM
cjel-5558	54	2	u.s	u.s	PROPN
cjel-5558	54	3	.	.	PROPN
cjel-5558	54	4	274	274	NUM
cjel-5558	54	5	,	,	PUNCT
cjel-5558	54	6	279	279	NUM
cjel-5558	54	7	(	(	PUNCT
cjel-5558	54	8	1977	1977	NUM
cjel-5558	54	9	)	)	PUNCT
cjel-5558	54	10	.	.	PUNCT
cjel-5558	55	1	13	13	NUM
cjel-5558	55	2	.	.	X
cjel-5558	55	3	430	430	NUM
cjel-5558	55	4	u.s	u.s	PROPN
cjel-5558	55	5	.	.	PROPN
cjel-5558	55	6	274	274	NUM
cjel-5558	55	7	(	(	PUNCT
cjel-5558	55	8	1977	1977	NUM
cjel-5558	55	9	)	)	PUNCT
cjel-5558	55	10	.	.	PUNCT
cjel-5558	56	1	14	14	NUM
cjel-5558	56	2	.	.	PUNCT
cjel-5558	57	1	see	see	VERB
cjel-5558	57	2	,	,	PUNCT
cjel-5558	57	3	e.g.	e.g.	ADV
cjel-5558	57	4	,	,	PUNCT
cjel-5558	57	5	n.d	n.d	PROPN
cjel-5558	57	6	.	.	PROPN
cjel-5558	57	7	cent	cent	NOUN
cjel-5558	57	8	.	.	PUNCT
cjel-5558	58	1	code	code	PROPN
cjel-5558	58	2	§	§	PROPN
cjel-5558	58	3	57	57	NUM
cjel-5558	58	4	-	-	SYM
cjel-5558	58	5	61	61	NUM
cjel-5558	58	6	-	-	SYM
cjel-5558	58	7	01	01	NUM
cjel-5558	58	8	(	(	PUNCT
cjel-5558	58	9	supp	supp	PROPN
cjel-5558	58	10	.	.	PUNCT
cjel-5558	58	11	1979	1979	NUM
cjel-5558	58	12	)	)	PUNCT
cjel-5558	58	13	.	.	PUNCT
cjel-5558	59	1	15	15	X
cjel-5558	59	2	.	.	X
cjel-5558	59	3	see	see	VERB
cjel-5558	59	4	,	,	PUNCT
cjel-5558	59	5	e.g.	e.g.	ADV
cjel-5558	59	6	,	,	PUNCT
cjel-5558	59	7	mont	mont	NOUN
cjel-5558	59	8	.	.	PUNCT
cjel-5558	60	1	code	code	PROPN
cjel-5558	60	2	ann	ann	PROPN
cjel-5558	60	3	.	.	PUNCT
cjel-5558	61	1	§	§	PROPN
cjel-5558	61	2	15	15	NUM
cjel-5558	61	3	-	-	SYM
cjel-5558	61	4	35	35	NUM
cjel-5558	61	5	-	-	SYM
cjel-5558	61	6	103	103	NUM
cjel-5558	61	7	(	(	PUNCT
cjel-5558	61	8	1981	1981	NUM
cjel-5558	61	9	)	)	PUNCT
cjel-5558	61	10	.	.	PUNCT
cjel-5558	62	1	[	[	X
cjel-5558	62	2	8:185	8:185	NUM
cjel-5558	62	3	commonwealth	commonwealth	PROPN
cjel-5558	62	4	edison	edison	PROPN
cjel-5558	62	5	co.	co.	PROPN
cjel-5558	62	6	v.	v.	ADP
cjel-5558	62	7	montana	montana	PROPN
cjel-5558	62	8	united	united	PROPN
cjel-5558	62	9	states	states	PROPN
cjel-5558	62	10	was	be	AUX
cjel-5558	62	11	levied	levy	VERB
cjel-5558	62	12	in	in	ADP
cjel-5558	62	13	1846	1846	NUM
cjel-5558	62	14	when	when	SCONJ
cjel-5558	62	15	michigan	michigan	PROPN
cjel-5558	62	16	taxed	tax	VERB
cjel-5558	62	17	minerals	mineral	NOUN
cjel-5558	62	18	extracted	extract	VERB
cjel-5558	62	19	in	in	ADP
cjel-5558	62	20	the	the	DET
cjel-5558	62	21	state	state	NOUN
cjel-5558	62	22	at	at	ADP
cjel-5558	62	23	a	a	DET
cjel-5558	62	24	rate	rate	NOUN
cjel-5558	62	25	of	of	ADP
cjel-5558	62	26	4	4	NUM
cjel-5558	62	27	%	%	NOUN
cjel-5558	62	28	of	of	ADP
cjel-5558	62	29	their	their	PRON
cjel-5558	62	30	gross	gross	ADJ
cjel-5558	62	31	value	value	NOUN
cjel-5558	62	32	.	.	PUNCT
cjel-5558	62	33	'	'	PUNCT
cjel-5558	63	1	currently	currently	ADV
cjel-5558	63	2	,	,	PUNCT
cjel-5558	63	3	thirty	thirty	NUM
cjel-5558	63	4	-	-	PUNCT
cjel-5558	63	5	three	three	NUM
cjel-5558	63	6	states	state	NOUN
cjel-5558	63	7	have	have	VERB
cjel-5558	63	8	severance	severance	NOUN
cjel-5558	63	9	taxes	taxis	NOUN
cjel-5558	63	10	covering	cover	VERB
cjel-5558	63	11	the	the	DET
cjel-5558	63	12	entire	entire	ADJ
cjel-5558	63	13	range	range	NOUN
cjel-5558	63	14	of	of	ADP
cjel-5558	63	15	natural	natural	ADJ
cjel-5558	63	16	resources	resource	NOUN
cjel-5558	63	17	.	.	PUNCT
cjel-5558	63	18	'	'	PUNCT
cjel-5558	63	19	7	7	NUM
cjel-5558	63	20	in	in	ADP
cjel-5558	63	21	1980	1980	NUM
cjel-5558	63	22	,	,	PUNCT
cjel-5558	63	23	$	$	SYM
cjel-5558	63	24	4,167,399,000	4,167,399,000	NUM
cjel-5558	63	25	in	in	ADP
cjel-5558	63	26	severance	severance	NOUN
cjel-5558	63	27	taxes	taxis	NOUN
cjel-5558	63	28	were	be	AUX
cjel-5558	63	29	collected	collect	VERB
cjel-5558	63	30	by	by	ADP
cjel-5558	63	31	the	the	DET
cjel-5558	63	32	states	state	NOUN
cjel-5558	63	33	,	,	PUNCT
cjel-5558	63	34	accounting	account	VERB
cjel-5558	63	35	for	for	ADP
cjel-5558	63	36	3	3	NUM
cjel-5558	63	37	%	%	NOUN
cjel-5558	63	38	of	of	ADP
cjel-5558	63	39	total	total	ADJ
cjel-5558	63	40	state	state	NOUN
cjel-5558	63	41	tax	tax	NOUN
cjel-5558	63	42	revenues	revenue	NOUN
cjel-5558	63	43	.	.	PUNCT
cjel-5558	64	1	'	'	NUM
cjel-5558	64	2	8	8	NUM
cjel-5558	64	3	the	the	DET
cjel-5558	64	4	range	range	NOUN
cjel-5558	64	5	of	of	ADP
cjel-5558	64	6	individual	individual	ADJ
cjel-5558	64	7	state	state	NOUN
cjel-5558	64	8	tax	tax	NOUN
cjel-5558	64	9	revenues	revenue	NOUN
cjel-5558	64	10	attributable	attributable	ADJ
cjel-5558	64	11	to	to	ADP
cjel-5558	64	12	severance	severance	NOUN
cjel-5558	64	13	taxes	taxis	NOUN
cjel-5558	64	14	varies	vary	VERB
cjel-5558	64	15	from	from	ADP
cjel-5558	64	16	35.2	35.2	NUM
cjel-5558	64	17	%	%	NOUN
cjel-5558	64	18	of	of	ADP
cjel-5558	64	19	total	total	ADJ
cjel-5558	64	20	revenues	revenue	NOUN
cjel-5558	64	21	in	in	ADP
cjel-5558	64	22	alaska	alaska	PROPN
cjel-5558	64	23	to	to	ADP
cjel-5558	64	24	less	less	ADJ
cjel-5558	64	25	than	than	ADP
cjel-5558	64	26	0.05	0.05	NUM
cjel-5558	64	27	%	%	NOUN
cjel-5558	64	28	in	in	ADP
cjel-5558	64	29	missouri	missouri	PROPN
cjel-5558	64	30	,	,	PUNCT
cjel-5558	64	31	nevada	nevada	PROPN
cjel-5558	64	32	,	,	PUNCT
cjel-5558	64	33	north	north	PROPN
cjel-5558	64	34	carolina	carolina	PROPN
cjel-5558	64	35	,	,	PUNCT
cjel-5558	64	36	virginia	virginia	PROPN
cjel-5558	64	37	and	and	CCONJ
cjel-5558	64	38	wisconsin	wisconsin	PROPN
cjel-5558	64	39	.	.	PUNCT
cjel-5558	64	40	'	'	PUNCT
cjel-5558	65	1	9	9	NUM
cjel-5558	65	2	the	the	DET
cjel-5558	65	3	states	state	NOUN
cjel-5558	65	4	use	use	VERB
cjel-5558	65	5	their	their	PRON
cjel-5558	65	6	severance	severance	NOUN
cjel-5558	65	7	tax	tax	NOUN
cjel-5558	65	8	revenues	revenue	NOUN
cjel-5558	65	9	for	for	ADP
cjel-5558	65	10	a	a	DET
cjel-5558	65	11	variety	variety	NOUN
cjel-5558	65	12	of	of	ADP
cjel-5558	65	13	purposes	purpose	NOUN
cjel-5558	65	14	.	.	PUNCT
cjel-5558	66	1	the	the	DET
cjel-5558	66	2	states	state	NOUN
cjel-5558	66	3	have	have	AUX
cjel-5558	66	4	devoted	devote	VERB
cjel-5558	66	5	these	these	DET
cjel-5558	66	6	revenues	revenue	NOUN
cjel-5558	66	7	to	to	ADP
cjel-5558	66	8	highway	highway	NOUN
cjel-5558	66	9	construction	construction	NOUN
cjel-5558	66	10	,	,	PUNCT
cjel-5558	66	11	support	support	NOUN
cjel-5558	66	12	for	for	ADP
cjel-5558	66	13	schools	school	NOUN
cjel-5558	66	14	and	and	CCONJ
cjel-5558	66	15	recreation	recreation	NOUN
cjel-5558	66	16	,	,	PUNCT
cjel-5558	66	17	land	land	NOUN
cjel-5558	66	18	reclamation	reclamation	NOUN
cjel-5558	66	19	in	in	ADP
cjel-5558	66	20	mining	mining	NOUN
cjel-5558	66	21	areas	area	NOUN
cjel-5558	66	22	and	and	CCONJ
cjel-5558	66	23	a	a	DET
cjel-5558	66	24	variety	variety	NOUN
cjel-5558	66	25	of	of	ADP
cjel-5558	66	26	other	other	ADJ
cjel-5558	66	27	needs	need	NOUN
cjel-5558	66	28	.	.	PUNCT
cjel-5558	67	1	20	20	NUM
cjel-5558	67	2	some	some	DET
cjel-5558	67	3	states	state	NOUN
cjel-5558	67	4	have	have	AUX
cjel-5558	67	5	dedicated	dedicate	VERB
cjel-5558	67	6	their	their	PRON
cjel-5558	67	7	revenues	revenue	NOUN
cjel-5558	67	8	to	to	PART
cjel-5558	67	9	trust	trust	VERB
cjel-5558	67	10	funds	fund	NOUN
cjel-5558	67	11	for	for	ADP
cjel-5558	67	12	either	either	CCONJ
cjel-5558	67	13	specific	specific	ADJ
cjel-5558	67	14	purposes2	purposes2	NOUN
cjel-5558	67	15	'	'	PUNCT
cjel-5558	67	16	or	or	CCONJ
cjel-5558	67	17	for	for	ADP
cjel-5558	67	18	general	general	ADJ
cjel-5558	67	19	support	support	NOUN
cjel-5558	67	20	of	of	ADP
cjel-5558	67	21	the	the	DET
cjel-5558	67	22	state	state	NOUN
cjel-5558	67	23	government	government	NOUN
cjel-5558	67	24	.	.	PUNCT
cjel-5558	68	1	22	22	NUM
cjel-5558	68	2	revenues	revenue	NOUN
cjel-5558	68	3	have	have	AUX
cjel-5558	68	4	also	also	ADV
cjel-5558	68	5	been	be	AUX
cjel-5558	68	6	used	use	VERB
cjel-5558	68	7	to	to	PART
cjel-5558	68	8	reduce	reduce	VERB
cjel-5558	68	9	or	or	CCONJ
cjel-5558	68	10	eliminate	eliminate	VERB
cjel-5558	68	11	state	state	NOUN
cjel-5558	68	12	taxes	taxis	NOUN
cjel-5558	68	13	.	.	PUNCT
cjel-5558	69	1	for	for	ADP
cjel-5558	69	2	example	example	NOUN
cjel-5558	69	3	,	,	PUNCT
cjel-5558	69	4	alaska	alaska	PROPN
cjel-5558	69	5	,	,	PUNCT
cjel-5558	69	6	texas	texas	PROPN
cjel-5558	69	7	and	and	CCONJ
cjel-5558	69	8	wyoming	wyoming	PROPN
cjel-5558	69	9	-	-	PUNCT
cjel-5558	69	10	all	all	PRON
cjel-5558	69	11	of	of	ADP
cjel-5558	69	12	which	which	PRON
cjel-5558	69	13	impose	impose	VERB
cjel-5558	69	14	severance	severance	NOUN
cjel-5558	69	15	taxes	taxis	NOUN
cjel-5558	69	16	-	-	PUNCT
cjel-5558	69	17	do	do	AUX
cjel-5558	69	18	not	not	PART
cjel-5558	69	19	have	have	VERB
cjel-5558	69	20	state	state	NOUN
cjel-5558	69	21	income	income	NOUN
cjel-5558	69	22	taxes.2	taxes.2	PROPN
cjel-5558	69	23	3	3	NUM
cjel-5558	69	24	louisiana	louisiana	PROPN
cjel-5558	69	25	has	have	AUX
cjel-5558	69	26	used	use	VERB
cjel-5558	69	27	severance	severance	NOUN
cjel-5558	69	28	tax	tax	NOUN
cjel-5558	69	29	revenues	revenue	NOUN
cjel-5558	69	30	to	to	PART
cjel-5558	69	31	reduce	reduce	VERB
cjel-5558	69	32	property	property	NOUN
cjel-5558	69	33	taxes	taxis	NOUN
cjel-5558	69	34	.	.	PUNCT
cjel-5558	70	1	24	24	NUM
cjel-5558	70	2	since	since	SCONJ
cjel-5558	70	3	mineral	mineral	NOUN
cjel-5558	70	4	resources	resource	NOUN
cjel-5558	70	5	are	be	AUX
cjel-5558	70	6	nonrenewable	nonrenewable	ADJ
cjel-5558	70	7	,	,	PUNCT
cjel-5558	70	8	a	a	DET
cjel-5558	70	9	state	state	NOUN
cjel-5558	70	10	may	may	AUX
cjel-5558	70	11	find	find	VERB
cjel-5558	70	12	it	it	PRON
cjel-5558	70	13	prudent	prudent	ADJ
cjel-5558	70	14	to	to	PART
cjel-5558	70	15	use	use	VERB
cjel-5558	70	16	severance	severance	NOUN
cjel-5558	70	17	tax	tax	NOUN
cjel-5558	70	18	revenues	revenue	NOUN
cjel-5558	70	19	to	to	PART
cjel-5558	70	20	nurture	nurture	VERB
cjel-5558	70	21	a	a	DET
cjel-5558	70	22	more	more	ADV
cjel-5558	70	23	permanent	permanent	ADJ
cjel-5558	70	24	base	base	NOUN
cjel-5558	70	25	of	of	ADP
cjel-5558	70	26	economic	economic	ADJ
cjel-5558	70	27	activity	activity	NOUN
cjel-5558	70	28	.	.	PUNCT
cjel-5558	71	1	25	25	NUM
cjel-5558	71	2	unlike	unlike	ADP
cjel-5558	71	3	other	other	ADJ
cjel-5558	71	4	economic	economic	ADJ
cjel-5558	71	5	resources	resource	NOUN
cjel-5558	71	6	whose	whose	DET
cjel-5558	71	7	production	production	NOUN
cjel-5558	71	8	can	can	AUX
cjel-5558	71	9	be	be	AUX
cjel-5558	71	10	taxed	tax	VERB
cjel-5558	71	11	more	more	ADJ
cjel-5558	71	12	than	than	ADP
cjel-5558	71	13	once	once	ADV
cjel-5558	71	14	,	,	PUNCT
cjel-5558	71	15	natural	natural	ADJ
cjel-5558	71	16	resources	resource	NOUN
cjel-5558	71	17	16	16	NUM
cjel-5558	71	18	.	.	PUNCT
cjel-5558	72	1	wars	war	NOUN
cjel-5558	72	2	between	between	ADP
cjel-5558	72	3	the	the	DET
cjel-5558	72	4	states	state	NOUN
cjel-5558	72	5	,	,	PUNCT
cjel-5558	72	6	supra	supra	PROPN
cjel-5558	72	7	note	note	NOUN
cjel-5558	72	8	5	5	NUM
cjel-5558	72	9	.	.	PUNCT
cjel-5558	72	10	see	see	VERB
cjel-5558	72	11	1846	1846	NUM
cjel-5558	72	12	micn	micn	NOUN
cjel-5558	72	13	.	.	PUNCT
cjel-5558	73	1	pub	pub	NOUN
cjel-5558	73	2	.	.	PUNCT
cjel-5558	74	1	acts	act	NOUN
cjel-5558	74	2	,	,	PUNCT
cjel-5558	74	3	c.78	c.78	PROPN
cjel-5558	74	4	.	.	PROPN
cjel-5558	74	5	17	17	NUM
cjel-5558	74	6	.	.	X
cjel-5558	75	1	hagstrom	hagstrom	PROPN
cjel-5558	75	2	,	,	PUNCT
cjel-5558	75	3	the	the	DET
cjel-5558	75	4	severance	severance	NOUN
cjel-5558	75	5	tax	tax	NOUN
cjel-5558	75	6	is	be	AUX
cjel-5558	75	7	the	the	DET
cjel-5558	75	8	big	big	ADJ
cjel-5558	75	9	gun	gun	NOUN
cjel-5558	75	10	in	in	ADP
cjel-5558	75	11	the	the	DET
cjel-5558	75	12	energy	energy	NOUN
cjel-5558	75	13	war	war	NOUN
cjel-5558	75	14	between	between	ADP
cjel-5558	75	15	the	the	DET
cjel-5558	75	16	states	state	NOUN
cjel-5558	75	17	,	,	PUNCT
cjel-5558	75	18	13	13	NUM
cjel-5558	75	19	nat'l	nat'l	NOUN
cjel-5558	75	20	j.	j.	PROPN
cjel-5558	75	21	1544	1544	NUM
cjel-5558	75	22	,	,	PUNCT
cjel-5558	75	23	1545	1545	NUM
cjel-5558	75	24	(	(	PUNCT
cjel-5558	75	25	1981	1981	NUM
cjel-5558	75	26	)	)	PUNCT
cjel-5558	75	27	.	.	PUNCT
cjel-5558	76	1	18	18	NUM
cjel-5558	76	2	.	.	PUNCT
cjel-5558	76	3	buraau	buraau	NOUN
cjel-5558	76	4	of	of	ADP
cjel-5558	76	5	the	the	DET
cjel-5558	76	6	census	census	NOUN
cjel-5558	76	7	,	,	PUNCT
cjel-5558	76	8	u.s	u.s	PROPN
cjel-5558	76	9	.	.	PROPN
cjel-5558	76	10	dep't	dep't	PROPN
cjel-5558	76	11	of	of	ADP
cjel-5558	76	12	commerce	commerce	PROPN
cjel-5558	76	13	,	,	PUNCT
cjel-5558	76	14	state	state	NOUN
cjel-5558	76	15	government	government	NOUN
cjel-5558	76	16	tax	tax	NOUN
cjel-5558	76	17	collections	collection	NOUN
cjel-5558	76	18	in	in	ADP
cjel-5558	76	19	1980	1980	NUM
cjel-5558	76	20	,	,	PUNCT
cjel-5558	76	21	at	at	ADP
cjel-5558	76	22	7	7	NUM
cjel-5558	76	23	(	(	PUNCT
cjel-5558	76	24	1981	1981	NUM
cjel-5558	76	25	)	)	PUNCT
cjel-5558	76	26	(	(	PUNCT
cjel-5558	76	27	table	table	NOUN
cjel-5558	76	28	iii	iii	NOUN
cjel-5558	76	29	)	)	PUNCT
cjel-5558	77	1	[	[	X
cjel-5558	77	2	hereinafter	hereinafter	NOUN
cjel-5558	77	3	cited	cite	VERB
cjel-5558	77	4	as	as	ADP
cjel-5558	77	5	1980	1980	NUM
cjel-5558	77	6	state	state	NOUN
cjel-5558	77	7	tax	tax	NOUN
cjel-5558	77	8	collecrions	collecrion	NOUN
cjel-5558	77	9	]	]	PUNCT
cjel-5558	77	10	.	.	PUNCT
cjel-5558	78	1	19	19	NUM
cjel-5558	78	2	.	.	PUNCT
cjel-5558	79	1	i	i	PRON
cjel-5558	79	2	d.	d.	PROPN
cjel-5558	79	3	20	20	NUM
cjel-5558	79	4	.	.	PUNCT
cjel-5558	80	1	see	see	VERB
cjel-5558	80	2	infra	infra	NOUN
cjel-5558	80	3	note	note	VERB
cjel-5558	80	4	38	38	NUM
cjel-5558	80	5	.	.	PUNCT
cjel-5558	81	1	21	21	NUM
cjel-5558	81	2	.	.	PUNCT
cjel-5558	82	1	see	see	VERB
cjel-5558	82	2	,	,	PUNCT
cjel-5558	82	3	e.g.	e.g.	ADV
cjel-5558	82	4	,	,	PUNCT
cjel-5558	82	5	n.d	n.d	PROPN
cjel-5558	82	6	.	.	PROPN
cjel-5558	82	7	cent	cent	NOUN
cjel-5558	82	8	.	.	PUNCT
cjel-5558	83	1	code	code	PROPN
cjel-5558	83	2	§	§	PROPN
cjel-5558	83	3	57	57	NUM
cjel-5558	83	4	-	-	SYM
cjel-5558	83	5	62	62	NUM
cjel-5558	83	6	-	-	SYM
cjel-5558	83	7	02	02	NUM
cjel-5558	83	8	(	(	PUNCT
cjel-5558	83	9	supp	supp	PROPN
cjel-5558	83	10	.	.	PUNCT
cjel-5558	83	11	1981	1981	NUM
cjel-5558	83	12	)	)	PUNCT
cjel-5558	83	13	.	.	PUNCT
cjel-5558	84	1	22	22	NUM
cjel-5558	84	2	.	.	PUNCT
cjel-5558	85	1	see	see	VERB
cjel-5558	85	2	,	,	PUNCT
cjel-5558	85	3	e.g.	e.g.	ADV
cjel-5558	85	4	,	,	PUNCT
cjel-5558	85	5	colo	colo	PROPN
cjel-5558	85	6	.	.	PUNCT
cjel-5558	86	1	rev	rev	PROPN
cjel-5558	86	2	.	.	PROPN
cjel-5558	86	3	stat	stat	PROPN
cjel-5558	86	4	.	.	PUNCT
cjel-5558	87	1	§	§	PROPN
cjel-5558	87	2	39	39	NUM
cjel-5558	87	3	-	-	SYM
cjel-5558	87	4	29	29	NUM
cjel-5558	87	5	-	-	SYM
cjel-5558	87	6	108	108	NUM
cjel-5558	87	7	(	(	PUNCT
cjel-5558	87	8	supp	supp	PROPN
cjel-5558	87	9	.	.	PUNCT
cjel-5558	87	10	1981	1981	NUM
cjel-5558	87	11	)	)	PUNCT
cjel-5558	87	12	.	.	PUNCT
cjel-5558	88	1	23	23	NUM
cjel-5558	88	2	.	.	PUNCT
cjel-5558	89	1	wars	war	NOUN
cjel-5558	89	2	between	between	ADP
cjel-5558	89	3	the	the	DET
cjel-5558	89	4	states	state	NOUN
cjel-5558	89	5	,	,	PUNCT
cjel-5558	89	6	supra	supra	PROPN
cjel-5558	89	7	note	note	NOUN
cjel-5558	89	8	5	5	X
cjel-5558	89	9	.	.	X
cjel-5558	89	10	see	see	VERB
cjel-5558	89	11	also	also	ADV
cjel-5558	89	12	n.y	n.y	PROPN
cjel-5558	89	13	.	.	PROPN
cjel-5558	89	14	times	times	PROPN
cjel-5558	89	15	,	,	PUNCT
cjel-5558	89	16	june	june	PROPN
cjel-5558	89	17	5	5	NUM
cjel-5558	89	18	,	,	PUNCT
cjel-5558	89	19	1981	1981	NUM
cjel-5558	89	20	,	,	PUNCT
cjel-5558	89	21	at	at	ADP
cjel-5558	89	22	a10	a10	PROPN
cjel-5558	89	23	,	,	PUNCT
cjel-5558	89	24	col	col	PROPN
cjel-5558	89	25	.	.	PROPN
cjel-5558	89	26	1	1	NUM
cjel-5558	89	27	.	.	X
cjel-5558	89	28	24	24	NUM
cjel-5558	89	29	.	.	PUNCT
cjel-5558	90	1	federal	federal	ADJ
cjel-5558	90	2	preemption	preemption	NOUN
cjel-5558	90	3	of	of	ADP
cjel-5558	90	4	state	state	NOUN
cjel-5558	90	5	energy	energy	NOUN
cjel-5558	90	6	policies	policy	NOUN
cjel-5558	90	7	:	:	PUNCT
cjel-5558	90	8	hearings	hearing	NOUN
cjel-5558	90	9	before	before	ADP
cjel-5558	90	10	the	the	DET
cjel-5558	90	11	subcomm	subcomm	NOUN
cjel-5558	90	12	.	.	PUNCT
cjel-5558	91	1	on	on	ADP
cjel-5558	91	2	limitations	limitation	NOUN
cjel-5558	91	3	of	of	ADP
cjel-5558	91	4	contracted	contract	VERB
cjel-5558	91	5	and	and	CCONJ
cjel-5558	91	6	delegated	delegate	VERB
cjel-5558	91	7	authority	authority	NOUN
cjel-5558	91	8	of	of	ADP
cjel-5558	91	9	the	the	DET
cjel-5558	91	10	senate	senate	PROPN
cjel-5558	91	11	comm	comm	NOUN
cjel-5558	91	12	.	.	PUNCT
cjel-5558	92	1	on	on	ADP
cjel-5558	92	2	the	the	DET
cjel-5558	92	3	judiciary	judiciary	NOUN
cjel-5558	92	4	,	,	PUNCT
cjel-5558	92	5	96th	96th	ADJ
cjel-5558	92	6	cong	cong	NOUN
cjel-5558	92	7	.	.	PROPN
cjel-5558	92	8	,	,	PUNCT
cjel-5558	92	9	2d	2d	PROPN
cjel-5558	92	10	sess	sess	NOUN
cjel-5558	92	11	.	.	PUNCT
cjel-5558	93	1	23	23	NUM
cjel-5558	93	2	(	(	PUNCT
cjel-5558	93	3	1980	1980	NUM
cjel-5558	93	4	)	)	PUNCT
cjel-5558	93	5	(	(	PUNCT
cjel-5558	93	6	statement	statement	NOUN
cjel-5558	93	7	of	of	ADP
cjel-5558	93	8	byron	byron	PROPN
cjel-5558	93	9	dorgan)[hereinafter	dorgan)[hereinafter	PROPN
cjel-5558	93	10	cited	cite	VERB
cjel-5558	93	11	as	as	ADP
cjel-5558	93	12	federal	federal	ADJ
cjel-5558	93	13	preemption	preemption	NOUN
cjel-5558	93	14	hearings	hearing	NOUN
cjel-5558	93	15	]	]	PUNCT
cjel-5558	93	16	.	.	PUNCT
cjel-5558	94	1	25	25	NUM
cjel-5558	94	2	.	.	PUNCT
cjel-5558	95	1	one	one	NUM
cjel-5558	95	2	of	of	ADP
cjel-5558	95	3	the	the	DET
cjel-5558	95	4	stated	state	VERB
cjel-5558	95	5	objectives	objective	NOUN
cjel-5558	95	6	of	of	ADP
cjel-5558	95	7	the	the	DET
cjel-5558	95	8	montana	montana	PROPN
cjel-5558	95	9	coal	coal	PROPN
cjel-5558	95	10	severance	severance	NOUN
cjel-5558	95	11	tax	tax	NOUN
cjel-5558	95	12	is	be	AUX
cjel-5558	95	13	"	"	PUNCT
cjel-5558	95	14	'	'	PUNCT
cjel-5558	95	15	to	to	PART
cjel-5558	95	16	invest	invest	VERB
cjel-5558	95	17	in	in	ADP
cjel-5558	95	18	the	the	DET
cjel-5558	95	19	future	future	NOUN
cjel-5558	95	20	,	,	PUNCT
cjel-5558	95	21	when	when	SCONJ
cjel-5558	95	22	new	new	ADJ
cjel-5558	95	23	energy	energy	NOUN
cjel-5558	95	24	technologies	technology	NOUN
cjel-5558	95	25	reduce	reduce	VERB
cjel-5558	95	26	our	our	PRON
cjel-5558	95	27	dependence	dependence	NOUN
cjel-5558	95	28	on	on	ADP
cjel-5558	95	29	coal	coal	NOUN
cjel-5558	95	30	and	and	CCONJ
cjel-5558	95	31	mining	mining	NOUN
cjel-5558	95	32	activity	activity	NOUN
cjel-5558	95	33	may	may	AUX
cjel-5558	95	34	decline	decline	VERB
cjel-5558	95	35	.	.	PUNCT
cjel-5558	95	36	'	'	PUNCT
cjel-5558	96	1	"	"	PUNCT
cjel-5558	96	2	commonwealth	commonwealth	PROPN
cjel-5558	96	3	edison	edison	PROPN
cjel-5558	96	4	co.	co.	PROPN
cjel-5558	96	5	v.	v.	ADP
cjel-5558	96	6	montana	montana	PROPN
cjel-5558	96	7	,	,	PUNCT
cjel-5558	96	8	101	101	NUM
cjel-5558	96	9	s.ct	s.ct	NOUN
cjel-5558	96	10	.	.	PROPN
cjel-5558	96	11	2946	2946	NUM
cjel-5558	96	12	,	,	PUNCT
cjel-5558	96	13	2969	2969	NUM
cjel-5558	96	14	-	-	SYM
cjel-5558	96	15	70	70	NUM
cjel-5558	96	16	n.13	n.13	NOUN
cjel-5558	96	17	(	(	PUNCT
cjel-5558	96	18	blackmun	blackmun	PROPN
cjel-5558	96	19	,	,	PUNCT
cjel-5558	96	20	j.	j.	PROPN
cjel-5558	96	21	,	,	PUNCT
cjel-5558	96	22	dissenting	dissent	VERB
cjel-5558	96	23	)	)	PUNCT
cjel-5558	96	24	(	(	PUNCT
cjel-5558	96	25	quoting	quote	VERB
cjel-5558	96	26	joint	joint	ADJ
cjel-5558	96	27	conference	conference	NOUN
cjel-5558	96	28	committees	committee	NOUN
cjel-5558	96	29	,	,	PUNCT
cjel-5558	96	30	montana	montana	PROPN
cjel-5558	96	31	state	state	NOUN
cjel-5558	96	32	legislature	legislature	NOUN
cjel-5558	96	33	,	,	PUNCT
cjel-5558	96	34	statement	statement	NOUN
cjel-5558	96	35	to	to	PART
cjel-5558	96	36	accompany	accompany	VERB
cjel-5558	96	37	the	the	DET
cjel-5558	96	38	reports	report	NOUN
cjel-5558	96	39	of	of	ADP
cjel-5558	96	40	the	the	DET
cjel-5558	96	41	free	free	ADJ
cjel-5558	96	42	joint	joint	ADJ
cjel-5558	96	43	conference	conference	NOUN
cjel-5558	96	44	committee	committee	NOUN
cjel-5558	96	45	on	on	ADP
cjel-5558	96	46	coal	coal	NOUN
cjel-5558	96	47	taxation	taxation	NOUN
cjel-5558	96	48	,	,	PUNCT
cjel-5558	96	49	at	at	ADP
cjel-5558	96	50	1	1	NUM
cjel-5558	96	51	)	)	PUNCT
cjel-5558	96	52	.	.	PUNCT
cjel-5558	97	1	1982	1982	NUM
cjel-5558	97	2	]	]	PUNCT
cjel-5558	97	3	columbia	columbia	PROPN
cjel-5558	97	4	journal	journal	PROPN
cjel-5558	97	5	of	of	ADP
cjel-5558	97	6	environmental	environmental	ADJ
cjel-5558	97	7	law	law	NOUN
cjel-5558	97	8	such	such	ADJ
cjel-5558	97	9	as	as	ADP
cjel-5558	97	10	coal	coal	NOUN
cjel-5558	97	11	,	,	PUNCT
cjel-5558	97	12	petroleum	petroleum	NOUN
cjel-5558	97	13	and	and	CCONJ
cjel-5558	97	14	natural	natural	ADJ
cjel-5558	97	15	gas	gas	NOUN
cjel-5558	97	16	are	be	AUX
cjel-5558	97	17	nonrenewable	nonrenewable	ADJ
cjel-5558	97	18	and	and	CCONJ
cjel-5558	97	19	can	can	AUX
cjel-5558	97	20	be	be	AUX
cjel-5558	97	21	taxed	tax	VERB
cjel-5558	97	22	only	only	ADV
cjel-5558	97	23	once	once	ADV
cjel-5558	97	24	.	.	PUNCT
cjel-5558	98	1	the	the	DET
cjel-5558	98	2	severance	severance	NOUN
cjel-5558	98	3	of	of	ADP
cjel-5558	98	4	these	these	DET
cjel-5558	98	5	resources	resource	NOUN
cjel-5558	98	6	is	be	AUX
cjel-5558	98	7	a	a	DET
cjel-5558	98	8	permanent	permanent	ADJ
cjel-5558	98	9	loss	loss	NOUN
cjel-5558	98	10	to	to	ADP
cjel-5558	98	11	the	the	DET
cjel-5558	98	12	state	state	NOUN
cjel-5558	98	13	,	,	PUNCT
cjel-5558	98	14	and	and	CCONJ
cjel-5558	98	15	this	this	DET
cjel-5558	98	16	loss	loss	NOUN
cjel-5558	98	17	must	must	AUX
cjel-5558	98	18	be	be	AUX
cjel-5558	98	19	compensated	compensate	VERB
cjel-5558	98	20	for	for	ADP
cjel-5558	98	21	in	in	ADP
cjel-5558	98	22	severance	severance	NOUN
cjel-5558	98	23	taxes	taxis	NOUN
cjel-5558	98	24	.	.	PUNCT
cjel-5558	99	1	with	with	ADP
cjel-5558	99	2	the	the	DET
cjel-5558	99	3	revenues	revenue	NOUN
cjel-5558	99	4	from	from	ADP
cjel-5558	99	5	severance	severance	NOUN
cjel-5558	99	6	taxes	taxis	NOUN
cjel-5558	99	7	,	,	PUNCT
cjel-5558	99	8	a	a	DET
cjel-5558	99	9	state	state	NOUN
cjel-5558	99	10	can	can	AUX
cjel-5558	99	11	promote	promote	VERB
cjel-5558	99	12	new	new	ADJ
cjel-5558	99	13	economic	economic	ADJ
cjel-5558	99	14	opportunities	opportunity	NOUN
cjel-5558	99	15	to	to	PART
cjel-5558	99	16	replace	replace	VERB
cjel-5558	99	17	those	those	PRON
cjel-5558	99	18	irretrievably	irretrievably	ADV
cjel-5558	99	19	lost	lose	VERB
cjel-5558	99	20	by	by	ADP
cjel-5558	99	21	the	the	DET
cjel-5558	99	22	extraction	extraction	NOUN
cjel-5558	99	23	of	of	ADP
cjel-5558	99	24	natural	natural	ADJ
cjel-5558	99	25	resources	resource	NOUN
cjel-5558	99	26	.	.	PUNCT
cjel-5558	100	1	26	26	NUM
cjel-5558	100	2	in	in	ADP
cjel-5558	100	3	1980	1980	NUM
cjel-5558	100	4	,	,	PUNCT
cjel-5558	100	5	90	90	NUM
cjel-5558	100	6	%	%	NOUN
cjel-5558	100	7	of	of	ADP
cjel-5558	100	8	the	the	DET
cjel-5558	100	9	nation	nation	NOUN
cjel-5558	100	10	's	's	PART
cjel-5558	100	11	severance	severance	NOUN
cjel-5558	100	12	taxes	taxis	NOUN
cjel-5558	100	13	were	be	AUX
cjel-5558	100	14	derived	derive	VERB
cjel-5558	100	15	from	from	ADP
cjel-5558	100	16	energy	energy	NOUN
cjel-5558	100	17	-	-	PUNCT
cjel-5558	100	18	related	relate	VERB
cjel-5558	100	19	resources	resource	NOUN
cjel-5558	100	20	and	and	CCONJ
cjel-5558	100	21	88.6	88.6	NUM
cjel-5558	100	22	%	%	NOUN
cjel-5558	100	23	of	of	ADP
cjel-5558	100	24	the	the	DET
cjel-5558	100	25	nation	nation	NOUN
cjel-5558	100	26	's	's	PART
cjel-5558	100	27	total	total	ADJ
cjel-5558	100	28	severance	severance	NOUN
cjel-5558	100	29	tax	tax	NOUN
cjel-5558	100	30	revenues	revenue	NOUN
cjel-5558	100	31	went	go	VERB
cjel-5558	100	32	to	to	ADP
cjel-5558	100	33	eight	eight	NUM
cjel-5558	100	34	energy	energy	NOUN
cjel-5558	100	35	producing	produce	VERB
cjel-5558	100	36	states	state	NOUN
cjel-5558	100	37	-	-	PUNCT
cjel-5558	100	38	texas	texas	PROPN
cjel-5558	100	39	,	,	PUNCT
cjel-5558	100	40	louisiana	louisiana	PROPN
cjel-5558	100	41	,	,	PUNCT
cjel-5558	100	42	alaska	alaska	PROPN
cjel-5558	100	43	,	,	PUNCT
cjel-5558	100	44	new	new	PROPN
cjel-5558	100	45	mexico	mexico	PROPN
cjel-5558	100	46	,	,	PUNCT
cjel-5558	100	47	kentucky	kentucky	PROPN
cjel-5558	100	48	,	,	PUNCT
cjel-5558	100	49	florida	florida	PROPN
cjel-5558	100	50	and	and	CCONJ
cjel-5558	100	51	wyoming	wyoming	PROPN
cjel-5558	100	52	.	.	PUNCT
cjel-5558	101	1	27	27	NUM
cjel-5558	101	2	the	the	DET
cjel-5558	101	3	highest	high	ADJ
cjel-5558	101	4	severance	severance	NOUN
cjel-5558	101	5	taxes	taxis	NOUN
cjel-5558	101	6	are	be	AUX
cjel-5558	101	7	levied	levy	VERB
cjel-5558	101	8	by	by	ADP
cjel-5558	101	9	three	three	NUM
cjel-5558	101	10	coal	coal	NOUN
cjel-5558	101	11	-	-	PUNCT
cjel-5558	101	12	producing	produce	VERB
cjel-5558	101	13	states	state	NOUN
cjel-5558	101	14	in	in	ADP
cjel-5558	101	15	the	the	DET
cjel-5558	101	16	northern	northern	ADJ
cjel-5558	101	17	great	great	ADJ
cjel-5558	101	18	plains	plain	NOUN
cjel-5558	101	19	region	region	NOUN
cjel-5558	101	20	.	.	PUNCT
cjel-5558	102	1	montana	montana	PROPN
cjel-5558	102	2	has	have	VERB
cjel-5558	102	3	a	a	DET
cjel-5558	102	4	maximum	maximum	ADJ
cjel-5558	102	5	30	30	NUM
cjel-5558	102	6	%	%	NOUN
cjel-5558	102	7	tax	tax	NOUN
cjel-5558	102	8	on	on	ADP
cjel-5558	102	9	coal	coal	NOUN
cjel-5558	102	10	.	.	PUNCT
cjel-5558	103	1	28	28	NUM
cjel-5558	103	2	wyoming	wyoming	PROPN
cjel-5558	103	3	state	state	NOUN
cjel-5558	103	4	and	and	CCONJ
cjel-5558	103	5	local	local	ADJ
cjel-5558	103	6	ad	ad	NOUN
cjel-5558	103	7	valorem	valorem	VERB
cjel-5558	103	8	taxes	taxis	NOUN
cjel-5558	103	9	on	on	ADP
cjel-5558	103	10	coal	coal	NOUN
cjel-5558	103	11	total	total	NOUN
cjel-5558	103	12	17.5	17.5	NUM
cjel-5558	103	13	%	%	NOUN
cjel-5558	103	14	.29	.29	NUM
cjel-5558	103	15	north	north	NOUN
cjel-5558	103	16	dakota	dakota	PROPN
cjel-5558	103	17	has	have	VERB
cjel-5558	103	18	a	a	DET
cjel-5558	103	19	flat	flat	ADJ
cjel-5558	103	20	rate	rate	NOUN
cjel-5558	103	21	tax	tax	NOUN
cjel-5558	103	22	on	on	ADP
cjel-5558	103	23	lignite	lignite	NOUN
cjel-5558	103	24	which	which	PRON
cjel-5558	103	25	is	be	AUX
cjel-5558	103	26	the	the	DET
cjel-5558	103	27	equivalent	equivalent	NOUN
cjel-5558	103	28	of	of	ADP
cjel-5558	103	29	between	between	ADP
cjel-5558	103	30	14	14	NUM
cjel-5558	103	31	and	and	CCONJ
cjel-5558	103	32	17	17	NUM
cjel-5558	103	33	%	%	NOUN
cjel-5558	103	34	of	of	ADP
cjel-5558	103	35	value	value	NOUN
cjel-5558	103	36	.	.	PUNCT
cjel-5558	104	1	30	30	NUM
cjel-5558	104	2	however	however	ADV
cjel-5558	104	3	,	,	PUNCT
cjel-5558	104	4	the	the	DET
cjel-5558	104	5	rate	rate	NOUN
cjel-5558	104	6	of	of	ADP
cjel-5558	104	7	the	the	DET
cjel-5558	104	8	severance	severance	NOUN
cjel-5558	104	9	tax	tax	NOUN
cjel-5558	104	10	levied	levy	VERB
cjel-5558	104	11	by	by	ADP
cjel-5558	104	12	a	a	DET
cjel-5558	104	13	state	state	NOUN
cjel-5558	104	14	tells	tell	VERB
cjel-5558	104	15	only	only	ADJ
cjel-5558	104	16	part	part	NOUN
cjel-5558	104	17	of	of	ADP
cjel-5558	104	18	the	the	DET
cjel-5558	104	19	story	story	NOUN
cjel-5558	104	20	.	.	PUNCT
cjel-5558	105	1	while	while	SCONJ
cjel-5558	105	2	the	the	DET
cjel-5558	105	3	rates	rate	NOUN
cjel-5558	105	4	at	at	ADP
cjel-5558	105	5	which	which	PRON
cjel-5558	105	6	montana	montana	PROPN
cjel-5558	105	7	,	,	PUNCT
cjel-5558	105	8	wyoming	wyoming	NOUN
cjel-5558	105	9	and	and	CCONJ
cjel-5558	105	10	north	north	PROPN
cjel-5558	105	11	dakota	dakota	PROPN
cjel-5558	105	12	levy	levy	VERB
cjel-5558	105	13	their	their	PRON
cjel-5558	105	14	severance	severance	NOUN
cjel-5558	105	15	taxes	taxis	NOUN
cjel-5558	105	16	are	be	AUX
cjel-5558	105	17	the	the	DET
cjel-5558	105	18	highest	high	ADJ
cjel-5558	105	19	in	in	ADP
cjel-5558	105	20	the	the	DET
cjel-5558	105	21	nation	nation	NOUN
cjel-5558	105	22	,	,	PUNCT
cjel-5558	105	23	the	the	DET
cjel-5558	105	24	severance	severance	NOUN
cjel-5558	105	25	taxes	taxis	NOUN
cjel-5558	105	26	on	on	ADP
cjel-5558	105	27	all	all	DET
cjel-5558	105	28	resources	resource	NOUN
cjel-5558	105	29	collected	collect	VERB
cjel-5558	105	30	by	by	ADP
cjel-5558	105	31	these	these	DET
cjel-5558	105	32	three	three	NUM
cjel-5558	105	33	states	state	NOUN
cjel-5558	105	34	accounted	account	VERB
cjel-5558	105	35	for	for	ADP
cjel-5558	105	36	only	only	ADV
cjel-5558	105	37	6	6	NUM
cjel-5558	105	38	%	%	NOUN
cjel-5558	105	39	of	of	ADP
cjel-5558	105	40	the	the	DET
cjel-5558	105	41	nation	nation	NOUN
cjel-5558	105	42	's	's	PART
cjel-5558	105	43	severance	severance	NOUN
cjel-5558	105	44	tax	tax	NOUN
cjel-5558	105	45	revenues	revenue	NOUN
cjel-5558	105	46	in	in	ADP
cjel-5558	105	47	1980.31	1980.31	NUM
cjel-5558	105	48	montana	montana	PROPN
cjel-5558	105	49	has	have	AUX
cjel-5558	105	50	levied	levy	VERB
cjel-5558	105	51	a	a	DET
cjel-5558	105	52	coal	coal	NOUN
cjel-5558	105	53	severance	severance	NOUN
cjel-5558	105	54	tax	tax	NOUN
cjel-5558	105	55	since	since	SCONJ
cjel-5558	105	56	1921.32	1921.32	NUM
cjel-5558	105	57	immediately	immediately	ADV
cjel-5558	105	58	prior	prior	ADV
cjel-5558	105	59	to	to	ADP
cjel-5558	105	60	the	the	DET
cjel-5558	105	61	enactment	enactment	NOUN
cjel-5558	105	62	of	of	ADP
cjel-5558	105	63	the	the	DET
cjel-5558	105	64	current	current	ADJ
cjel-5558	105	65	severance	severance	NOUN
cjel-5558	105	66	tax	tax	NOUN
cjel-5558	105	67	schedule	schedule	NOUN
cjel-5558	105	68	in	in	ADP
cjel-5558	105	69	1975	1975	NUM
cjel-5558	105	70	,	,	PUNCT
cjel-5558	105	71	33	33	NUM
cjel-5558	105	72	the	the	DET
cjel-5558	105	73	severance	severance	NOUN
cjel-5558	105	74	of	of	ADP
cjel-5558	105	75	montana	montana	PROPN
cjel-5558	105	76	coal	coal	NOUN
cjel-5558	105	77	was	be	AUX
cjel-5558	105	78	taxed	tax	VERB
cjel-5558	105	79	at	at	ADP
cjel-5558	105	80	a	a	DET
cjel-5558	105	81	flat	flat	ADJ
cjel-5558	105	82	rate	rate	NOUN
cjel-5558	105	83	of	of	ADP
cjel-5558	105	84	26	26	NUM
cjel-5558	105	85	.	.	PUNCT
cjel-5558	106	1	note	note	NOUN
cjel-5558	106	2	,	,	PUNCT
cjel-5558	106	3	an	an	DET
cjel-5558	106	4	outline	outline	NOUN
cjel-5558	106	5	for	for	ADP
cjel-5558	106	6	development	development	NOUN
cjel-5558	106	7	of	of	ADP
cjel-5558	106	8	cost	cost	NOUN
cjel-5558	106	9	-	-	PUNCT
cjel-5558	106	10	based	base	VERB
cjel-5558	106	11	state	state	NOUN
cjel-5558	106	12	severance	severance	NOUN
cjel-5558	106	13	taxes	taxis	NOUN
cjel-5558	106	14	,	,	PUNCT
cjel-5558	106	15	20	20	NUM
cjel-5558	106	16	nat	nat	NOUN
cjel-5558	106	17	.	.	PUNCT
cjel-5558	107	1	resources	resource	NOUN
cjel-5558	107	2	j.	j.	PROPN
cjel-5558	107	3	913	913	NUM
cjel-5558	107	4	,	,	PUNCT
cjel-5558	107	5	926	926	NUM
cjel-5558	107	6	-	-	SYM
cjel-5558	107	7	27	27	NUM
cjel-5558	107	8	(	(	PUNCT
cjel-5558	107	9	1980	1980	NUM
cjel-5558	107	10	)	)	PUNCT
cjel-5558	107	11	.	.	PUNCT
cjel-5558	108	1	27	27	NUM
cjel-5558	108	2	.	.	X
cjel-5558	109	1	hagstrom	hagstrom	PROPN
cjel-5558	110	1	,	,	PUNCT
cjel-5558	110	2	supra	supra	PROPN
cjel-5558	110	3	note	note	PROPN
cjel-5558	110	4	17	17	NUM
cjel-5558	110	5	,	,	PUNCT
cjel-5558	110	6	at	at	ADP
cjel-5558	110	7	1545	1545	NUM
cjel-5558	110	8	.	.	PUNCT
cjel-5558	111	1	these	these	DET
cjel-5558	111	2	figures	figure	NOUN
cjel-5558	111	3	do	do	AUX
cjel-5558	111	4	not	not	PART
cjel-5558	111	5	include	include	VERB
cjel-5558	111	6	west	west	PROPN
cjel-5558	111	7	virginia	virginia	PROPN
cjel-5558	111	8	's	's	PART
cjel-5558	111	9	gross	gross	ADJ
cjel-5558	111	10	receipts	receipt	NOUN
cjel-5558	111	11	tax	tax	NOUN
cjel-5558	111	12	on	on	ADP
cjel-5558	111	13	coal	coal	NOUN
cjel-5558	111	14	which	which	PRON
cjel-5558	111	15	is	be	AUX
cjel-5558	111	16	not	not	PART
cjel-5558	111	17	classified	classify	VERB
cjel-5558	111	18	as	as	ADP
cjel-5558	111	19	a	a	DET
cjel-5558	111	20	severance	severance	NOUN
cjel-5558	111	21	tax	tax	NOUN
cjel-5558	111	22	.	.	PUNCT
cjel-5558	112	1	the	the	DET
cjel-5558	112	2	severance	severance	NOUN
cjel-5558	112	3	tax	tax	NOUN
cjel-5558	112	4	totals	total	NOUN
cjel-5558	112	5	also	also	ADV
cjel-5558	112	6	do	do	AUX
cjel-5558	112	7	not	not	PART
cjel-5558	112	8	include	include	VERB
cjel-5558	112	9	property	property	NOUN
cjel-5558	112	10	,	,	PUNCT
cjel-5558	112	11	sales	sale	NOUN
cjel-5558	112	12	and	and	CCONJ
cjel-5558	112	13	income	income	NOUN
cjel-5558	112	14	taxes	taxis	NOUN
cjel-5558	112	15	derived	derive	VERB
cjel-5558	112	16	from	from	ADP
cjel-5558	112	17	energy	energy	NOUN
cjel-5558	112	18	production	production	NOUN
cjel-5558	112	19	.	.	PUNCT
cjel-5558	113	1	28	28	NUM
cjel-5558	113	2	.	.	PUNCT
cjel-5558	114	1	mont	mont	NOUN
cjel-5558	114	2	.	.	PUNCT
cjel-5558	115	1	code	code	PROPN
cjel-5558	115	2	ann	ann	PROPN
cjel-5558	115	3	.	.	PUNCT
cjel-5558	116	1	§	§	PROPN
cjel-5558	116	2	15	15	NUM
cjel-5558	116	3	-	-	SYM
cjel-5558	116	4	35	35	NUM
cjel-5558	116	5	-	-	SYM
cjel-5558	116	6	103	103	NUM
cjel-5558	116	7	(	(	PUNCT
cjel-5558	116	8	1981	1981	NUM
cjel-5558	116	9	)	)	PUNCT
cjel-5558	116	10	.	.	PUNCT
cjel-5558	117	1	29	29	NUM
cjel-5558	117	2	.	.	X
cjel-5558	117	3	wyo	wyo	PROPN
cjel-5558	117	4	.	.	PROPN
cjel-5558	117	5	stat	stat	PROPN
cjel-5558	117	6	.	.	PUNCT
cjel-5558	118	1	§	§	PROPN
cjel-5558	118	2	§	§	PROPN
cjel-5558	118	3	39	39	NUM
cjel-5558	118	4	-	-	SYM
cjel-5558	118	5	2	2	NUM
cjel-5558	118	6	-	-	PUNCT
cjel-5558	118	7	202	202	NUM
cjel-5558	118	8	,	,	PUNCT
cjel-5558	118	9	39	39	NUM
cjel-5558	118	10	-	-	SYM
cjel-5558	118	11	2	2	NUM
cjel-5558	118	12	-	-	PUNCT
cjel-5558	118	13	402	402	NUM
cjel-5558	118	14	,	,	PUNCT
cjel-5558	118	15	39	39	NUM
cjel-5558	118	16	-	-	SYM
cjel-5558	118	17	6	6	NUM
cjel-5558	118	18	-	-	PUNCT
cjel-5558	118	19	302(a)-(f	302(a)-(f	NUM
cjel-5558	118	20	)	)	PUNCT
cjel-5558	118	21	,	,	PUNCT
cjel-5558	118	22	39	39	NUM
cjel-5558	118	23	-	-	SYM
cjel-5558	118	24	6	6	NUM
cjel-5558	118	25	-	-	PUNCT
cjel-5558	118	26	303(a	303(a	NUM
cjel-5558	118	27	)	)	PUNCT
cjel-5558	118	28	(	(	PUNCT
cjel-5558	118	29	1977	1977	NUM
cjel-5558	118	30	&	&	CCONJ
cjel-5558	118	31	supp	supp	PROPN
cjel-5558	118	32	.	.	PUNCT
cjel-5558	119	1	1981	1981	NUM
cjel-5558	119	2	)	)	PUNCT
cjel-5558	119	3	.	.	PUNCT
cjel-5558	120	1	see	see	VERB
cjel-5558	120	2	commonwealth	commonwealth	PROPN
cjel-5558	120	3	edison	edison	PROPN
cjel-5558	120	4	v.	v.	ADP
cjel-5558	120	5	montana	montana	PROPN
cjel-5558	120	6	,	,	PUNCT
cjel-5558	120	7	101	101	NUM
cjel-5558	120	8	s.ct	s.ct	NOUN
cjel-5558	120	9	.	.	PROPN
cjel-5558	120	10	2946	2946	NUM
cjel-5558	120	11	,	,	PUNCT
cjel-5558	120	12	2966	2966	NUM
cjel-5558	120	13	n.5	n.5	X
cjel-5558	120	14	(	(	PUNCT
cjel-5558	120	15	1981	1981	NUM
cjel-5558	120	16	)	)	PUNCT
cjel-5558	120	17	.	.	PUNCT
cjel-5558	121	1	30	30	NUM
cjel-5558	121	2	.	.	PUNCT
cjel-5558	122	1	n.d	n.d	PROPN
cjel-5558	122	2	.	.	PROPN
cjel-5558	122	3	cent	cent	NOUN
cjel-5558	122	4	.	.	PUNCT
cjel-5558	123	1	code	code	PROPN
cjel-5558	123	2	§	§	PROPN
cjel-5558	123	3	57	57	NUM
cjel-5558	123	4	-	-	SYM
cjel-5558	123	5	61	61	NUM
cjel-5558	123	6	-	-	SYM
cjel-5558	123	7	01	01	NUM
cjel-5558	123	8	(	(	PUNCT
cjel-5558	123	9	supp	supp	PROPN
cjel-5558	123	10	.	.	PUNCT
cjel-5558	123	11	1979	1979	NUM
cjel-5558	123	12	)	)	PUNCT
cjel-5558	123	13	.	.	PUNCT
cjel-5558	124	1	by	by	ADP
cjel-5558	124	2	comparison	comparison	NOUN
cjel-5558	124	3	,	,	PUNCT
cjel-5558	124	4	alaska	alaska	NOUN
cjel-5558	124	5	taxes	tax	VERB
cjel-5558	124	6	oil	oil	NOUN
cjel-5558	124	7	at	at	ADP
cjel-5558	124	8	12.25	12.25	NUM
cjel-5558	124	9	%	%	NOUN
cjel-5558	124	10	,	,	PUNCT
cjel-5558	124	11	alaska	alaska	PROPN
cjel-5558	124	12	stat	stat	PROPN
cjel-5558	124	13	.	.	PUNCT
cjel-5558	125	1	§	§	PROPN
cjel-5558	125	2	43.55.011	43.55.011	PROPN
cjel-5558	125	3	(	(	PUNCT
cjel-5558	125	4	1962	1962	NUM
cjel-5558	125	5	&	&	CCONJ
cjel-5558	125	6	supp	supp	PROPN
cjel-5558	125	7	.	.	PUNCT
cjel-5558	125	8	1981	1981	NUM
cjel-5558	125	9	)	)	PUNCT
cjel-5558	125	10	,	,	PUNCT
cjel-5558	125	11	and	and	CCONJ
cjel-5558	125	12	natural	natural	ADJ
cjel-5558	125	13	gas	gas	NOUN
cjel-5558	125	14	at	at	ADP
cjel-5558	125	15	10	10	NUM
cjel-5558	125	16	%	%	NOUN
cjel-5558	125	17	,	,	PUNCT
cjel-5558	125	18	i	i	PROPN
cjel-5558	125	19	d.	d.	PROPN
cjel-5558	125	20	§	§	PROPN
cjel-5558	125	21	43.55.016	43.55.016	PROPN
cjel-5558	125	22	,	,	PUNCT
cjel-5558	125	23	and	and	CCONJ
cjel-5558	125	24	texas	texas	PROPN
cjel-5558	125	25	taxes	taxis	NOUN
cjel-5558	125	26	oil	oil	NOUN
cjel-5558	125	27	at	at	ADP
cjel-5558	125	28	4.6	4.6	NUM
cjel-5558	125	29	%	%	NOUN
cjel-5558	125	30	,	,	PUNCT
cjel-5558	125	31	tex	tex	PROPN
cjel-5558	125	32	.	.	PROPN
cjel-5558	125	33	tax	tax	PROPN
cjel-5558	125	34	code	code	PROPN
cjel-5558	125	35	ann	ann	PROPN
cjel-5558	125	36	.	.	PUNCT
cjel-5558	126	1	§	§	PROPN
cjel-5558	126	2	201.052	201.052	NUM
cjel-5558	126	3	(	(	PUNCT
cjel-5558	126	4	vernon	vernon	PROPN
cjel-5558	126	5	1979	1979	NUM
cjel-5558	126	6	)	)	PUNCT
cjel-5558	126	7	,	,	PUNCT
cjel-5558	126	8	and	and	CCONJ
cjel-5558	126	9	natural	natural	ADJ
cjel-5558	126	10	gas	gas	NOUN
cjel-5558	126	11	at	at	ADP
cjel-5558	126	12	7.5	7.5	NUM
cjel-5558	126	13	%	%	NOUN
cjel-5558	126	14	.	.	PUNCT
cjel-5558	127	1	i	i	PRON
cjel-5558	127	2	d.	d.	PROPN
cjel-5558	127	3	§	§	PROPN
cjel-5558	127	4	202.052	202.052	NUM
cjel-5558	127	5	.	.	PUNCT
cjel-5558	127	6	31	31	NUM
cjel-5558	127	7	.	.	PUNCT
cjel-5558	127	8	1980	1980	NUM
cjel-5558	127	9	state	state	NOUN
cjel-5558	127	10	tax	tax	NOUN
cjel-5558	127	11	collections	collection	NOUN
cjel-5558	127	12	,	,	PUNCT
cjel-5558	127	13	supra	supra	PROPN
cjel-5558	127	14	note	note	PROPN
cjel-5558	127	15	18	18	NUM
cjel-5558	127	16	,	,	PUNCT
cjel-5558	127	17	at	at	ADP
cjel-5558	127	18	7	7	NUM
cjel-5558	127	19	(	(	PUNCT
cjel-5558	127	20	table	table	NOUN
cjel-5558	127	21	iii	iii	NOUN
cjel-5558	127	22	)	)	PUNCT
cjel-5558	127	23	.	.	PUNCT
cjel-5558	128	1	in	in	ADP
cjel-5558	128	2	comparison	comparison	NOUN
cjel-5558	128	3	,	,	PUNCT
cjel-5558	128	4	texas	texas	PROPN
cjel-5558	128	5	alone	alone	ADV
cjel-5558	128	6	accounted	account	VERB
cjel-5558	128	7	for	for	ADP
cjel-5558	128	8	36.6	36.6	NUM
cjel-5558	128	9	%	%	NOUN
cjel-5558	128	10	of	of	ADP
cjel-5558	128	11	the	the	DET
cjel-5558	128	12	nation	nation	NOUN
cjel-5558	128	13	's	's	PART
cjel-5558	128	14	severance	severance	NOUN
cjel-5558	128	15	tax	tax	NOUN
cjel-5558	128	16	revenues	revenue	NOUN
cjel-5558	128	17	in	in	ADP
cjel-5558	128	18	1980	1980	NUM
cjel-5558	128	19	.	.	PUNCT
cjel-5558	129	1	i	i	PRON
cjel-5558	129	2	d.	d.	VERB
cjel-5558	129	3	in	in	ADP
cjel-5558	129	4	per	per	ADP
cjel-5558	129	5	capita	capita	NOUN
cjel-5558	129	6	terms	term	NOUN
cjel-5558	129	7	,	,	PUNCT
cjel-5558	129	8	in	in	ADP
cjel-5558	129	9	1980	1980	NUM
cjel-5558	129	10	,	,	PUNCT
cjel-5558	129	11	montana	montana	PROPN
cjel-5558	129	12	collected	collect	VERB
cjel-5558	129	13	$	$	SYM
cjel-5558	129	14	129.30	129.30	NUM
cjel-5558	129	15	in	in	ADP
cjel-5558	129	16	severance	severance	NOUN
cjel-5558	129	17	taxes	taxis	NOUN
cjel-5558	129	18	per	per	ADP
cjel-5558	129	19	state	state	NOUN
cjel-5558	129	20	resident	resident	NOUN
cjel-5558	129	21	and	and	CCONJ
cjel-5558	129	22	texas	texas	PROPN
cjel-5558	129	23	collected	collect	VERB
cjel-5558	129	24	$	$	SYM
cjel-5558	129	25	107.19	107.19	NUM
cjel-5558	129	26	in	in	ADP
cjel-5558	129	27	severance	severance	NOUN
cjel-5558	129	28	taxes	taxis	NOUN
cjel-5558	129	29	per	per	ADP
cjel-5558	129	30	state	state	NOUN
cjel-5558	129	31	resident	resident	NOUN
cjel-5558	129	32	.	.	PUNCT
cjel-5558	130	1	see	see	VERB
cjel-5558	130	2	i	i	PROPN
cjel-5558	130	3	d.	d.	PROPN
cjel-5558	130	4	;	;	PUNCT
cjel-5558	130	5	bureau	bureau	NOUN
cjel-5558	130	6	of	of	ADP
cjel-5558	130	7	the	the	DET
cjel-5558	130	8	census	census	NOUN
cjel-5558	130	9	,	,	PUNCT
cjel-5558	130	10	u.s	u.s	PROPN
cjel-5558	130	11	.	.	PROPN
cjel-5558	130	12	dep't	dep't	PROPN
cjel-5558	130	13	of	of	ADP
cjel-5558	130	14	commerce	commerce	PROPN
cjel-5558	130	15	,	,	PUNCT
cjel-5558	130	16	1980	1980	NUM
cjel-5558	130	17	census	census	NOUN
cjel-5558	130	18	of	of	ADP
cjel-5558	130	19	population	population	NOUN
cjel-5558	130	20	and	and	CCONJ
cjel-5558	130	21	housing	housing	NOUN
cjel-5558	130	22	:	:	PUNCT
cjel-5558	130	23	united	united	PROPN
cjel-5558	130	24	states	states	PROPN
cjel-5558	130	25	summary	summary	PROPN
cjel-5558	130	26	,	,	PUNCT
cjel-5558	130	27	advance	advance	NOUN
cjel-5558	130	28	reports	report	NOUN
cjel-5558	130	29	(	(	PUNCT
cjel-5558	130	30	1981	1981	NUM
cjel-5558	130	31	)	)	PUNCT
cjel-5558	130	32	.	.	PUNCT
cjel-5558	131	1	32	32	NUM
cjel-5558	131	2	.	.	PUNCT
cjel-5558	131	3	commonwealth	commonwealth	PROPN
cjel-5558	131	4	edison	edison	PROPN
cjel-5558	131	5	co.	co.	PROPN
cjel-5558	131	6	v.	v.	ADP
cjel-5558	131	7	montana	montana	PROPN
cjel-5558	131	8	,	,	PUNCT
cjel-5558	131	9	101	101	NUM
cjel-5558	131	10	s.ct	s.ct	NOUN
cjel-5558	131	11	.	.	PROPN
cjel-5558	131	12	2946	2946	NUM
cjel-5558	131	13	,	,	PUNCT
cjel-5558	131	14	2951	2951	NUM
cjel-5558	131	15	(	(	PUNCT
cjel-5558	131	16	1981	1981	NUM
cjel-5558	131	17	)	)	PUNCT
cjel-5558	131	18	.	.	PUNCT
cjel-5558	132	1	see	see	VERB
cjel-5558	132	2	1921	1921	NUM
cjel-5558	132	3	mont	mont	NOUN
cjel-5558	132	4	.	.	PUNCT
cjel-5558	133	1	laws	law	NOUN
cjel-5558	133	2	c.	c.	PROPN
cjel-5558	133	3	155	155	NUM
cjel-5558	133	4	.	.	PUNCT
cjel-5558	133	5	33	33	NUM
cjel-5558	133	6	.	.	PUNCT
cjel-5558	134	1	mont	mont	PROPN
cjel-5558	134	2	.	.	PUNCT
cjel-5558	135	1	code	code	PROPN
cjel-5558	135	2	ann	ann	PROPN
cjel-5558	135	3	.	.	PUNCT
cjel-5558	136	1	§	§	PROPN
cjel-5558	136	2	15	15	NUM
cjel-5558	136	3	-	-	SYM
cjel-5558	136	4	35	35	NUM
cjel-5558	136	5	-	-	SYM
cjel-5558	136	6	103	103	NUM
cjel-5558	136	7	(	(	PUNCT
cjel-5558	136	8	1981	1981	NUM
cjel-5558	136	9	)	)	PUNCT
cjel-5558	136	10	.	.	PUNCT
cjel-5558	137	1	[	[	X
cjel-5558	137	2	8:185	8:185	NUM
cjel-5558	137	3	commonwealth	commonwealth	PROPN
cjel-5558	137	4	edison	edison	PROPN
cjel-5558	137	5	co.	co.	PROPN
cjel-5558	137	6	v.	v.	ADP
cjel-5558	137	7	montana	montana	PROPN
cjel-5558	137	8	approximately	approximately	ADV
cjel-5558	137	9	$	$	SYM
cjel-5558	137	10	0.34	0.34	NUM
cjel-5558	137	11	per	per	ADP
cjel-5558	137	12	ton	ton	NOUN
cjel-5558	137	13	.	.	PUNCT
cjel-5558	138	1	34	34	NUM
cjel-5558	138	2	under	under	ADP
cjel-5558	138	3	the	the	DET
cjel-5558	138	4	1975	1975	NUM
cjel-5558	138	5	amendment	amendment	NOUN
cjel-5558	138	6	,	,	PUNCT
cjel-5558	138	7	coal	coal	NOUN
cjel-5558	138	8	mined	mine	VERB
cjel-5558	138	9	within	within	ADP
cjel-5558	138	10	the	the	DET
cjel-5558	138	11	state	state	NOUN
cjel-5558	138	12	is	be	AUX
cjel-5558	138	13	taxed	tax	VERB
cjel-5558	138	14	at	at	ADP
cjel-5558	138	15	rates	rate	NOUN
cjel-5558	138	16	varying	vary	VERB
cjel-5558	138	17	between	between	ADP
cjel-5558	138	18	3	3	NUM
cjel-5558	138	19	and	and	CCONJ
cjel-5558	138	20	30	30	NUM
cjel-5558	138	21	%	%	NOUN
cjel-5558	138	22	of	of	ADP
cjel-5558	138	23	the	the	DET
cjel-5558	138	24	coal	coal	NOUN
cjel-5558	138	25	's	's	PART
cjel-5558	138	26	value	value	NOUN
cjel-5558	138	27	,	,	PUNCT
cjel-5558	138	28	depending	depend	VERB
cjel-5558	138	29	upon	upon	SCONJ
cjel-5558	138	30	the	the	DET
cjel-5558	138	31	enerqr	enerqr	ADJ
cjel-5558	138	32	content	content	NOUN
cjel-5558	138	33	of	of	ADP
cjel-5558	138	34	the	the	DET
cjel-5558	138	35	coal	coal	NOUN
cjel-5558	138	36	and	and	CCONJ
cjel-5558	138	37	the	the	DET
cjel-5558	138	38	method	method	NOUN
cjel-5558	138	39	by	by	ADP
cjel-5558	138	40	which	which	PRON
cjel-5558	138	41	it	it	PRON
cjel-5558	138	42	is	be	AUX
cjel-5558	138	43	extracted	extract	VERB
cjel-5558	138	44	.	.	PUNCT
cjel-5558	139	1	35	35	NUM
cjel-5558	139	2	a	a	DET
cjel-5558	139	3	producer	producer	NOUN
cjel-5558	139	4	's	's	PART
cjel-5558	139	5	first	first	ADJ
cjel-5558	139	6	20,000	20,000	NUM
cjel-5558	139	7	tons	ton	NOUN
cjel-5558	139	8	of	of	ADP
cjel-5558	139	9	annual	annual	ADJ
cjel-5558	139	10	production	production	NOUN
cjel-5558	139	11	are	be	AUX
cjel-5558	139	12	exempt	exempt	ADJ
cjel-5558	139	13	from	from	ADP
cjel-5558	139	14	the	the	DET
cjel-5558	139	15	tax.3	tax.3	NOUN
cjel-5558	139	16	in	in	ADP
cjel-5558	139	17	the	the	DET
cjel-5558	139	18	1976	1976	NUM
cjel-5558	139	19	general	general	ADJ
cjel-5558	139	20	election	election	NOUN
cjel-5558	139	21	,	,	PUNCT
cjel-5558	139	22	montana	montana	PROPN
cjel-5558	139	23	voters	voter	NOUN
cjel-5558	139	24	approved	approve	VERB
cjel-5558	139	25	a	a	DET
cjel-5558	139	26	constitutional	constitutional	ADJ
cjel-5558	139	27	amendment	amendment	NOUN
cjel-5558	139	28	adding	add	VERB
cjel-5558	139	29	a	a	DET
cjel-5558	139	30	new	new	ADJ
cjel-5558	139	31	section	section	NOUN
cjel-5558	139	32	to	to	ADP
cjel-5558	139	33	the	the	DET
cjel-5558	139	34	1972	1972	NUM
cjel-5558	139	35	montana	montana	PROPN
cjel-5558	139	36	constitution	constitution	NOUN
cjel-5558	139	37	.	.	PUNCT
cjel-5558	140	1	this	this	DET
cjel-5558	140	2	section	section	NOUN
cjel-5558	140	3	provides	provide	VERB
cjel-5558	140	4	that	that	SCONJ
cjel-5558	140	5	after	after	ADP
cjel-5558	140	6	december	december	PROPN
cjel-5558	140	7	31	31	NUM
cjel-5558	140	8	,	,	PUNCT
cjel-5558	140	9	1979	1979	NUM
cjel-5558	140	10	,	,	PUNCT
cjel-5558	140	11	at	at	ADV
cjel-5558	140	12	least	least	ADJ
cjel-5558	140	13	50	50	NUM
cjel-5558	140	14	%	%	NOUN
cjel-5558	140	15	of	of	ADP
cjel-5558	140	16	the	the	DET
cjel-5558	140	17	coal	coal	NOUN
cjel-5558	140	18	severance	severance	NOUN
cjel-5558	140	19	tax	tax	NOUN
cjel-5558	140	20	revenues	revenue	NOUN
cjel-5558	140	21	will	will	AUX
cjel-5558	140	22	be	be	AUX
cjel-5558	140	23	deposited	deposit	VERB
cjel-5558	140	24	in	in	ADP
cjel-5558	140	25	a	a	DET
cjel-5558	140	26	trust	trust	NOUN
cjel-5558	140	27	fund	fund	NOUN
cjel-5558	140	28	,	,	PUNCT
cjel-5558	140	29	the	the	DET
cjel-5558	140	30	principal	principal	NOUN
cjel-5558	140	31	of	of	ADP
cjel-5558	140	32	which	which	PRON
cjel-5558	140	33	is	be	AUX
cjel-5558	140	34	to	to	PART
cjel-5558	140	35	remain	remain	VERB
cjel-5558	140	36	inviolate	inviolate	NOUN
cjel-5558	140	37	unless	unless	SCONJ
cjel-5558	140	38	appropriated	appropriate	VERB
cjel-5558	140	39	by	by	ADP
cjel-5558	140	40	75	75	NUM
cjel-5558	140	41	%	%	NOUN
cjel-5558	140	42	of	of	ADP
cjel-5558	140	43	each	each	DET
cjel-5558	140	44	house	house	NOUN
cjel-5558	140	45	of	of	ADP
cjel-5558	140	46	the	the	DET
cjel-5558	140	47	state	state	NOUN
cjel-5558	140	48	legislature	legislature	NOUN
cjel-5558	140	49	.	.	PUNCT
cjel-5558	141	1	37	37	NUM
cjel-5558	141	2	the	the	DET
cjel-5558	141	3	coal	coal	NOUN
cjel-5558	141	4	severance	severance	PROPN
cjel-5558	141	5	tax	tax	PROPN
cjel-5558	141	6	trust	trust	NOUN
cjel-5558	141	7	fund	fund	NOUN
cjel-5558	141	8	is	be	AUX
cjel-5558	141	9	not	not	PART
cjel-5558	141	10	earmarked	earmark	VERB
cjel-5558	141	11	for	for	ADP
cjel-5558	141	12	any	any	DET
cjel-5558	141	13	specific	specific	ADJ
cjel-5558	141	14	purpose	purpose	NOUN
cjel-5558	141	15	,	,	PUNCT
cjel-5558	141	16	but	but	CCONJ
cjel-5558	141	17	rather	rather	ADV
cjel-5558	141	18	is	be	AUX
cjel-5558	141	19	intended	intend	VERB
cjel-5558	141	20	to	to	PART
cjel-5558	141	21	support	support	VERB
cjel-5558	141	22	the	the	DET
cjel-5558	141	23	state	state	NOUN
cjel-5558	141	24	government	government	NOUN
cjel-5558	141	25	in	in	ADP
cjel-5558	141	26	perpetuity	perpetuity	NOUN
cjel-5558	141	27	.	.	PUNCT
cjel-5558	142	1	the	the	DET
cjel-5558	142	2	remaining	remain	VERB
cjel-5558	142	3	severance	severance	NOUN
cjel-5558	142	4	tax	tax	NOUN
cjel-5558	142	5	revenues	revenue	NOUN
cjel-5558	142	6	are	be	AUX
cjel-5558	142	7	appropriated	appropriate	VERB
cjel-5558	142	8	according	accord	VERB
cjel-5558	142	9	to	to	ADP
cjel-5558	142	10	a	a	DET
cjel-5558	142	11	statutory	statutory	ADJ
cjel-5558	142	12	formula	formula	NOUN
cjel-5558	142	13	.	.	PUNCT
cjel-5558	143	1	38	38	NUM
cjel-5558	143	2	in	in	ADP
cjel-5558	143	3	1980	1980	NUM
cjel-5558	143	4	,	,	PUNCT
cjel-5558	143	5	montana	montana	PROPN
cjel-5558	143	6	collected	collect	VERB
cjel-5558	143	7	$	$	SYM
cjel-5558	143	8	94.6	94.6	NUM
cjel-5558	143	9	million	million	NUM
cjel-5558	143	10	from	from	ADP
cjel-5558	143	11	its	its	PRON
cjel-5558	143	12	combined	combined	ADJ
cjel-5558	143	13	severance	severance	NOUN
cjel-5558	143	14	taxes	taxis	NOUN
cjel-5558	143	15	,	,	PUNCT
cjel-5558	143	16	39	39	NUM
cjel-5558	143	17	which	which	PRON
cjel-5558	143	18	represented	represent	VERB
cjel-5558	143	19	21.7	21.7	NUM
cjel-5558	143	20	%	%	NOUN
cjel-5558	143	21	of	of	ADP
cjel-5558	143	22	the	the	DET
cjel-5558	143	23	state	state	NOUN
cjel-5558	143	24	's	's	PART
cjel-5558	143	25	total	total	ADJ
cjel-5558	143	26	tax	tax	NOUN
cjel-5558	143	27	revenues	revenue	NOUN
cjel-5558	143	28	.	.	PUNCT
cjel-5558	144	1	40	40	NUM
cjel-5558	144	2	this	this	DET
cjel-5558	144	3	amount	amount	NOUN
cjel-5558	144	4	was	be	AUX
cjel-5558	144	5	a	a	DET
cjel-5558	144	6	marked	mark	VERB
cjel-5558	144	7	increase	increase	NOUN
cjel-5558	144	8	over	over	ADP
cjel-5558	144	9	1979,'4	1979,'4	NUM
cjel-5558	144	10	and	and	CCONJ
cjel-5558	144	11	a	a	DET
cjel-5558	144	12	phenomenal	phenomenal	ADJ
cjel-5558	144	13	increase	increase	NOUN
cjel-5558	144	14	over	over	ADP
cjel-5558	144	15	1970.42	1970.42	NUM
cjel-5558	144	16	to	to	ADP
cjel-5558	144	17	date	date	NOUN
cjel-5558	144	18	,	,	PUNCT
cjel-5558	144	19	$	$	SYM
cjel-5558	144	20	54	54	NUM
cjel-5558	144	21	million	million	NUM
cjel-5558	144	22	has	have	AUX
cjel-5558	144	23	been	be	AUX
cjel-5558	144	24	34	34	NUM
cjel-5558	144	25	.	.	PUNCT
cjel-5558	145	1	commonwealth	commonwealth	PROPN
cjel-5558	145	2	edison	edison	PROPN
cjel-5558	145	3	co.	co.	PROPN
cjel-5558	145	4	v.	v.	ADP
cjel-5558	145	5	montana	montana	PROPN
cjel-5558	145	6	,	,	PUNCT
cjel-5558	145	7	101	101	NUM
cjel-5558	145	8	s.ct	s.ct	NOUN
cjel-5558	145	9	.	.	PROPN
cjel-5558	145	10	2946	2946	NUM
cjel-5558	145	11	,	,	PUNCT
cjel-5558	145	12	2965	2965	NUM
cjel-5558	145	13	n.3	n.3	NOUN
cjel-5558	145	14	(	(	PUNCT
cjel-5558	145	15	1981	1981	NUM
cjel-5558	145	16	)	)	PUNCT
cjel-5558	145	17	(	(	PUNCT
cjel-5558	145	18	blackmun	blackmun	VERB
cjel-5558	145	19	,	,	PUNCT
cjel-5558	145	20	j.	j.	PROPN
cjel-5558	145	21	,	,	PUNCT
cjel-5558	145	22	dissenting	dissent	VERB
cjel-5558	145	23	)	)	PUNCT
cjel-5558	145	24	.	.	PUNCT
cjel-5558	146	1	even	even	ADV
cjel-5558	146	2	prior	prior	ADV
cjel-5558	146	3	to	to	ADP
cjel-5558	146	4	1975	1975	NUM
cjel-5558	146	5	montana	montana	PROPN
cjel-5558	146	6	and	and	CCONJ
cjel-5558	146	7	its	its	PRON
cjel-5558	146	8	local	local	ADJ
cjel-5558	146	9	governments	government	NOUN
cjel-5558	146	10	imposed	impose	VERB
cjel-5558	146	11	higher	high	ADJ
cjel-5558	146	12	taxes	taxis	NOUN
cjel-5558	146	13	on	on	ADP
cjel-5558	146	14	the	the	DET
cjel-5558	146	15	production	production	NOUN
cjel-5558	146	16	of	of	ADP
cjel-5558	146	17	coal	coal	NOUN
cjel-5558	146	18	than	than	ADP
cjel-5558	146	19	any	any	DET
cjel-5558	146	20	other	other	ADJ
cjel-5558	146	21	state	state	NOUN
cjel-5558	146	22	.	.	PUNCT
cjel-5558	147	1	i	i	PRON
cjel-5558	147	2	d.	d.	PROPN
cjel-5558	147	3	at	at	ADP
cjel-5558	147	4	2965	2965	NUM
cjel-5558	147	5	n.4	n.4	NOUN
cjel-5558	147	6	.	.	PUNCT
cjel-5558	148	1	35	35	NUM
cjel-5558	148	2	.	.	PUNCT
cjel-5558	149	1	mont	mont	NOUN
cjel-5558	149	2	.	.	PUNCT
cjel-5558	150	1	code	code	PROPN
cjel-5558	150	2	ann	ann	PROPN
cjel-5558	150	3	.	.	PUNCT
cjel-5558	151	1	§	§	PROPN
cjel-5558	151	2	15	15	NUM
cjel-5558	151	3	-	-	SYM
cjel-5558	151	4	35	35	NUM
cjel-5558	151	5	-	-	PUNCT
cjel-5558	151	6	03(1	03(1	NOUN
cjel-5558	151	7	)	)	PUNCT
cjel-5558	151	8	(	(	PUNCT
cjel-5558	151	9	1981	1981	NUM
cjel-5558	151	10	)	)	PUNCT
cjel-5558	151	11	.	.	PUNCT
cjel-5558	152	1	surface	surface	NOUN
cjel-5558	152	2	-	-	PUNCT
cjel-5558	152	3	mined	mine	VERB
cjel-5558	152	4	coal	coal	NOUN
cjel-5558	152	5	is	be	AUX
cjel-5558	152	6	taxed	tax	VERB
cjel-5558	152	7	at	at	ADP
cjel-5558	152	8	a	a	DET
cjel-5558	152	9	maximum	maximum	ADJ
cjel-5558	152	10	rate	rate	NOUN
cjel-5558	152	11	of	of	ADP
cjel-5558	152	12	30	30	NUM
cjel-5558	152	13	%	%	NOUN
cjel-5558	152	14	of	of	ADP
cjel-5558	152	15	its	its	PRON
cjel-5558	152	16	contract	contract	NOUN
cjel-5558	152	17	sales	sale	NOUN
cjel-5558	152	18	price	price	NOUN
cjel-5558	152	19	,	,	PUNCT
cjel-5558	152	20	and	and	CCONJ
cjel-5558	152	21	underground	underground	ADJ
cjel-5558	152	22	-	-	PUNCT
cjel-5558	152	23	mined	mine	VERB
cjel-5558	152	24	coal	coal	NOUN
cjel-5558	152	25	is	be	AUX
cjel-5558	152	26	taxed	tax	VERB
cjel-5558	152	27	at	at	ADP
cjel-5558	152	28	a	a	DET
cjel-5558	152	29	maximum	maximum	ADJ
cjel-5558	152	30	rate	rate	NOUN
cjel-5558	152	31	of	of	ADP
cjel-5558	152	32	4	4	NUM
cjel-5558	152	33	%	%	NOUN
cjel-5558	152	34	of	of	ADP
cjel-5558	152	35	its	its	PRON
cjel-5558	152	36	contract	contract	NOUN
cjel-5558	152	37	sales	sale	NOUN
cjel-5558	152	38	price	price	NOUN
cjel-5558	152	39	.	.	PUNCT
cjel-5558	153	1	i	i	PRON
cjel-5558	153	2	d.	d.	PROPN
cjel-5558	153	3	contract	contract	PROPN
cjel-5558	153	4	sales	sale	NOUN
cjel-5558	153	5	price	price	NOUN
cjel-5558	153	6	is	be	AUX
cjel-5558	153	7	defined	define	VERB
cjel-5558	153	8	as	as	ADP
cjel-5558	153	9	"	"	PUNCT
cjel-5558	153	10	either	either	CCONJ
cjel-5558	153	11	the	the	DET
cjel-5558	153	12	price	price	NOUN
cjel-5558	153	13	of	of	ADP
cjel-5558	153	14	coal	coal	NOUN
cjel-5558	153	15	extracted	extract	VERB
cjel-5558	153	16	and	and	CCONJ
cjel-5558	153	17	prepared	prepare	VERB
cjel-5558	153	18	for	for	ADP
cjel-5558	153	19	shipment	shipment	NOUN
cjel-5558	153	20	f.o.b	f.o.b	PROPN
cjel-5558	153	21	.	.	PUNCT
cjel-5558	153	22	mine	mine	PROPN
cjel-5558	153	23	,	,	PUNCT
cjel-5558	153	24	excluding	exclude	VERB
cjel-5558	153	25	that	that	DET
cjel-5558	153	26	amount	amount	NOUN
cjel-5558	153	27	charged	charge	VERB
cjel-5558	153	28	by	by	ADP
cjel-5558	153	29	the	the	DET
cjel-5558	153	30	seller	seller	NOUN
cjel-5558	153	31	to	to	PART
cjel-5558	153	32	pay	pay	VERB
cjel-5558	153	33	taxes	taxis	NOUN
cjel-5558	153	34	paid	pay	VERB
cjel-5558	153	35	on	on	ADP
cjel-5558	153	36	production	production	NOUN
cjel-5558	153	37	,	,	PUNCT
cjel-5558	153	38	or	or	CCONJ
cjel-5558	153	39	a	a	DET
cjel-5558	153	40	price	price	NOUN
cjel-5558	153	41	imputed	impute	VERB
cjel-5558	153	42	by	by	ADP
cjel-5558	153	43	the	the	DET
cjel-5558	153	44	department	department	NOUN
cjel-5558	154	1	[	[	X
cjel-5558	154	2	of	of	ADP
cjel-5558	154	3	revenue	revenue	NOUN
cjel-5558	154	4	]	]	PUNCT
cjel-5558	154	5	under	under	ADP
cjel-5558	154	6	15	15	NUM
cjel-5558	154	7	-	-	SYM
cjel-5558	154	8	35	35	NUM
cjel-5558	154	9	-	-	PUNCT
cjel-5558	154	10	107	107	NUM
cjel-5558	154	11	.	.	PUNCT
cjel-5558	154	12	"	"	PUNCT
cjel-5558	155	1	mont	mont	NOUN
cjel-5558	155	2	.	.	PUNCT
cjel-5558	156	1	code	code	PROPN
cjel-5558	156	2	ann	ann	PROPN
cjel-5558	156	3	.	.	PUNCT
cjel-5558	157	1	§	§	PROPN
cjel-5558	157	2	15	15	NUM
cjel-5558	157	3	-	-	SYM
cjel-5558	157	4	35	35	NUM
cjel-5558	157	5	-	-	SYM
cjel-5558	157	6	102(1	102(1	NUM
cjel-5558	157	7	)	)	PUNCT
cjel-5558	157	8	(	(	PUNCT
cjel-5558	157	9	1981	1981	NUM
cjel-5558	157	10	)	)	PUNCT
cjel-5558	157	11	.	.	PUNCT
cjel-5558	158	1	36	36	NUM
cjel-5558	158	2	.	.	PUNCT
cjel-5558	159	1	i	i	PRON
cjel-5558	159	2	d.	d.	PROPN
cjel-5558	159	3	§	§	PROPN
cjel-5558	159	4	15	15	NUM
cjel-5558	159	5	-	-	SYM
cjel-5558	159	6	35	35	NUM
cjel-5558	159	7	-	-	NUM
cjel-5558	159	8	103(3	103(3	NUM
cjel-5558	159	9	)	)	PUNCT
cjel-5558	159	10	.	.	PUNCT
cjel-5558	160	1	37	37	NUM
cjel-5558	160	2	.	.	PUNCT
cjel-5558	161	1	mont	mont	NOUN
cjel-5558	161	2	.	.	PUNCT
cjel-5558	162	1	const	const	PROPN
cjel-5558	162	2	.	.	PUNCT
cjel-5558	162	3	,	,	PUNCT
cjel-5558	162	4	art	art	NOUN
cjel-5558	162	5	.	.	PUNCT
cjel-5558	163	1	ix	ix	INTJ
cjel-5558	163	2	,	,	PUNCT
cjel-5558	163	3	§	§	PROPN
cjel-5558	163	4	5	5	NUM
cjel-5558	163	5	.	.	NOUN
cjel-5558	163	6	38	38	NUM
cjel-5558	163	7	.	.	PUNCT
cjel-5558	164	1	see	see	VERB
cjel-5558	164	2	mont	mont	NOUN
cjel-5558	164	3	.	.	PUNCT
cjel-5558	165	1	code	code	PROPN
cjel-5558	165	2	ann	ann	PROPN
cjel-5558	165	3	.	.	PUNCT
cjel-5558	166	1	§	§	PROPN
cjel-5558	166	2	15	15	NUM
cjel-5558	166	3	-	-	SYM
cjel-5558	166	4	35	35	NUM
cjel-5558	166	5	-	-	PUNCT
cjel-5558	166	6	108(1981	108(1981	NUM
cjel-5558	166	7	)	)	PUNCT
cjel-5558	166	8	.	.	PUNCT
cjel-5558	167	1	revenues	revenue	NOUN
cjel-5558	167	2	from	from	ADP
cjel-5558	167	3	the	the	DET
cjel-5558	167	4	montana	montana	PROPN
cjel-5558	167	5	coal	coal	PROPN
cjel-5558	167	6	severance	severance	NOUN
cjel-5558	167	7	tax	tax	NOUN
cjel-5558	167	8	not	not	PART
cjel-5558	167	9	dedicated	dedicate	VERB
cjel-5558	167	10	to	to	ADP
cjel-5558	167	11	the	the	DET
cjel-5558	167	12	trust	trust	NOUN
cjel-5558	167	13	fund	fund	NOUN
cjel-5558	167	14	are	be	AUX
cjel-5558	167	15	allocated	allocate	VERB
cjel-5558	167	16	in	in	ADP
cjel-5558	167	17	the	the	DET
cjel-5558	167	18	following	follow	VERB
cjel-5558	167	19	percentages	percentage	NOUN
cjel-5558	167	20	of	of	ADP
cjel-5558	167	21	the	the	DET
cjel-5558	167	22	remaining	remain	VERB
cjel-5558	167	23	balance	balance	NOUN
cjel-5558	167	24	:	:	PUNCT
cjel-5558	167	25	37.5	37.5	NUM
cjel-5558	167	26	%	%	NOUN
cjel-5558	167	27	for	for	ADP
cjel-5558	167	28	the	the	DET
cjel-5558	167	29	local	local	ADJ
cjel-5558	167	30	impact	impact	NOUN
cjel-5558	167	31	and	and	CCONJ
cjel-5558	167	32	education	education	NOUN
cjel-5558	167	33	trust	trust	NOUN
cjel-5558	167	34	fund	fund	NOUN
cjel-5558	167	35	;	;	PUNCT
cjel-5558	167	36	4.5	4.5	NUM
cjel-5558	167	37	%	%	NOUN
cjel-5558	167	38	for	for	ADP
cjel-5558	167	39	alternative	alternative	ADJ
cjel-5558	167	40	energy	energy	NOUN
cjel-5558	167	41	research	research	NOUN
cjel-5558	167	42	development	development	NOUN
cjel-5558	167	43	and	and	CCONJ
cjel-5558	167	44	demonstration	demonstration	NOUN
cjel-5558	167	45	;	;	PUNCT
cjel-5558	167	46	10	10	NUM
cjel-5558	167	47	%	%	NOUN
cjel-5558	167	48	for	for	ADP
cjel-5558	167	49	state	state	NOUN
cjel-5558	167	50	equalization	equalization	NOUN
cjel-5558	167	51	aid	aid	NOUN
cjel-5558	167	52	to	to	ADP
cjel-5558	167	53	public	public	ADJ
cjel-5558	167	54	schools	school	NOUN
cjel-5558	167	55	;	;	PUNCT
cjel-5558	167	56	5	5	NUM
cjel-5558	167	57	%	%	NOUN
cjel-5558	167	58	for	for	ADP
cjel-5558	167	59	cultural	cultural	ADJ
cjel-5558	167	60	affairs	affair	NOUN
cjel-5558	167	61	and	and	CCONJ
cjel-5558	167	62	parks	park	NOUN
cjel-5558	167	63	;	;	PUNCT
cjel-5558	167	64	2.5	2.5	NUM
cjel-5558	167	65	%	%	NOUN
cjel-5558	167	66	for	for	ADP
cjel-5558	167	67	renewable	renewable	ADJ
cjel-5558	167	68	resource	resource	NOUN
cjel-5558	167	69	development	development	NOUN
cjel-5558	167	70	bonds	bond	NOUN
cjel-5558	167	71	;	;	PUNCT
cjel-5558	167	72	1	1	NUM
cjel-5558	167	73	%	%	NOUN
cjel-5558	167	74	for	for	ADP
cjel-5558	167	75	county	county	NOUN
cjel-5558	167	76	land	land	NOUN
cjel-5558	167	77	planning	planning	NOUN
cjel-5558	167	78	;	;	PUNCT
cjel-5558	167	79	and	and	CCONJ
cjel-5558	167	80	any	any	DET
cjel-5558	167	81	remainder	remainder	NOUN
cjel-5558	167	82	to	to	ADP
cjel-5558	167	83	the	the	DET
cjel-5558	167	84	general	general	ADJ
cjel-5558	167	85	fund	fund	NOUN
cjel-5558	167	86	of	of	ADP
cjel-5558	167	87	the	the	DET
cjel-5558	167	88	state	state	NOUN
cjel-5558	167	89	.	.	PUNCT
cjel-5558	168	1	39	39	NUM
cjel-5558	168	2	.	.	PUNCT
cjel-5558	169	1	montana	montana	PROPN
cjel-5558	169	2	also	also	ADV
cjel-5558	169	3	levies	levy	VERB
cjel-5558	169	4	a	a	DET
cjel-5558	169	5	5	5	NUM
cjel-5558	169	6	%	%	NOUN
cjel-5558	169	7	severance	severance	NOUN
cjel-5558	169	8	tax	tax	NOUN
cjel-5558	169	9	on	on	ADP
cjel-5558	169	10	oil	oil	NOUN
cjel-5558	169	11	and	and	CCONJ
cjel-5558	169	12	a	a	DET
cjel-5558	169	13	2.65	2.65	NUM
cjel-5558	169	14	%	%	NOUN
cjel-5558	169	15	severance	severance	NOUN
cjel-5558	169	16	tax	tax	NOUN
cjel-5558	169	17	on	on	ADP
cjel-5558	169	18	natural	natural	ADJ
cjel-5558	169	19	gas	gas	NOUN
cjel-5558	169	20	.	.	PUNCT
cjel-5558	170	1	mont	mont	NOUN
cjel-5558	170	2	.	.	PUNCT
cjel-5558	171	1	code	code	PROPN
cjel-5558	171	2	ann	ann	PROPN
cjel-5558	171	3	.	.	PUNCT
cjel-5558	172	1	§	§	PROPN
cjel-5558	172	2	15	15	NUM
cjel-5558	172	3	-	-	SYM
cjel-5558	172	4	36	36	NUM
cjel-5558	172	5	-	-	SYM
cjel-5558	172	6	101	101	NUM
cjel-5558	172	7	(	(	PUNCT
cjel-5558	172	8	1979	1979	NUM
cjel-5558	172	9	)	)	PUNCT
cjel-5558	172	10	.	.	PUNCT
cjel-5558	173	1	40	40	NUM
cjel-5558	173	2	.	.	X
cjel-5558	174	1	1980	1980	NUM
cjel-5558	174	2	state	state	NOUN
cjel-5558	174	3	tax	tax	NOUN
cjel-5558	174	4	collections	collection	NOUN
cjel-5558	174	5	,	,	PUNCT
cjel-5558	174	6	supra	supra	PROPN
cjel-5558	174	7	note	note	PROPN
cjel-5558	174	8	18	18	NUM
cjel-5558	174	9	,	,	PUNCT
cjel-5558	174	10	at	at	ADP
cjel-5558	174	11	7	7	NUM
cjel-5558	174	12	(	(	PUNCT
cjel-5558	174	13	table	table	NOUN
cjel-5558	174	14	iii	iii	NOUN
cjel-5558	174	15	)	)	PUNCT
cjel-5558	174	16	.	.	PUNCT
cjel-5558	175	1	41	41	NUM
cjel-5558	175	2	.	.	PUNCT
cjel-5558	176	1	in	in	ADP
cjel-5558	176	2	1979	1979	NUM
cjel-5558	176	3	,	,	PUNCT
cjel-5558	176	4	$	$	SYM
cjel-5558	176	5	53.9	53.9	NUM
cjel-5558	176	6	million	million	NUM
cjel-5558	176	7	in	in	ADP
cjel-5558	176	8	severance	severance	NOUN
cjel-5558	176	9	taxes	taxis	NOUN
cjel-5558	176	10	were	be	AUX
cjel-5558	176	11	collected	collect	VERB
cjel-5558	176	12	,	,	PUNCT
cjel-5558	176	13	representing	represent	VERB
cjel-5558	176	14	13.5	13.5	NUM
cjel-5558	176	15	%	%	NOUN
cjel-5558	176	16	of	of	ADP
cjel-5558	176	17	the	the	DET
cjel-5558	176	18	state	state	NOUN
cjel-5558	176	19	's	's	PART
cjel-5558	176	20	revenues	revenue	NOUN
cjel-5558	176	21	.	.	PUNCT
cjel-5558	177	1	bureau	bureau	NOUN
cjel-5558	177	2	of	of	ADP
cjel-5558	177	3	the	the	DET
cjel-5558	177	4	census	census	NOUN
cjel-5558	177	5	,	,	PUNCT
cjel-5558	177	6	u.s	u.s	PROPN
cjel-5558	177	7	.	.	PROPN
cjel-5558	177	8	dep't	dep't	PROPN
cjel-5558	177	9	of	of	ADP
cjel-5558	177	10	commerce	commerce	PROPN
cjel-5558	177	11	state	state	NOUN
cjel-5558	177	12	government	government	NOUN
cjel-5558	177	13	tax	tax	NOUN
cjel-5558	177	14	collections	collection	NOUN
cjel-5558	177	15	in	in	ADP
cjel-5558	177	16	1979	1979	NUM
cjel-5558	177	17	,	,	PUNCT
cjel-5558	177	18	at	at	ADP
cjel-5558	177	19	7	7	NUM
cjel-5558	177	20	(	(	PUNCT
cjel-5558	177	21	1980	1980	NUM
cjel-5558	177	22	)	)	PUNCT
cjel-5558	177	23	(	(	PUNCT
cjel-5558	177	24	table	table	NOUN
cjel-5558	177	25	iii	iii	NOUN
cjel-5558	177	26	)	)	PUNCT
cjel-5558	177	27	.	.	PUNCT
cjel-5558	178	1	42	42	NUM
cjel-5558	178	2	.	.	PUNCT
cjel-5558	179	1	in	in	ADP
cjel-5558	179	2	1970	1970	NUM
cjel-5558	179	3	,	,	PUNCT
cjel-5558	179	4	$	$	SYM
cjel-5558	179	5	4.73	4.73	NUM
cjel-5558	179	6	million	million	NUM
cjel-5558	179	7	in	in	ADP
cjel-5558	179	8	severance	severance	NOUN
cjel-5558	179	9	taxes	taxis	NOUN
cjel-5558	179	10	were	be	AUX
cjel-5558	179	11	collected	collect	VERB
cjel-5558	179	12	,	,	PUNCT
cjel-5558	179	13	representing	represent	VERB
cjel-5558	179	14	3.6	3.6	NUM
cjel-5558	179	15	%	%	NOUN
cjel-5558	179	16	of	of	ADP
cjel-5558	179	17	the	the	DET
cjel-5558	179	18	state	state	NOUN
cjel-5558	179	19	's	's	PART
cjel-5558	179	20	revenues	revenue	NOUN
cjel-5558	179	21	.	.	PUNCT
cjel-5558	180	1	bureau	bureau	NOUN
cjel-5558	180	2	of	of	ADP
cjel-5558	180	3	the	the	DET
cjel-5558	180	4	census	census	NOUN
cjel-5558	180	5	,	,	PUNCT
cjel-5558	180	6	u.s	u.s	PROPN
cjel-5558	180	7	.	.	PROPN
cjel-5558	180	8	dep't	dep't	PROPN
cjel-5558	180	9	of	of	ADP
cjel-5558	180	10	commerce	commerce	PROPN
cjel-5558	180	11	state	state	NOUN
cjel-5558	180	12	tax	tax	NOUN
cjel-5558	180	13	collections	collection	NOUN
cjel-5558	180	14	in	in	ADP
cjel-5558	180	15	1970	1970	NUM
cjel-5558	180	16	,	,	PUNCT
cjel-5558	180	17	at	at	ADP
cjel-5558	180	18	7	7	NUM
cjel-5558	180	19	(	(	PUNCT
cjel-5558	180	20	1970	1970	NUM
cjel-5558	180	21	)	)	PUNCT
cjel-5558	180	22	(	(	PUNCT
cjel-5558	180	23	table	table	NOUN
cjel-5558	180	24	iii	iii	NOUN
cjel-5558	180	25	)	)	PUNCT
cjel-5558	180	26	.	.	PUNCT
cjel-5558	181	1	1982	1982	NUM
cjel-5558	181	2	]	]	PUNCT
cjel-5558	181	3	columbia	columbia	PROPN
cjel-5558	181	4	journal	journal	PROPN
cjel-5558	181	5	of	of	ADP
cjel-5558	181	6	environmental	environmental	ADJ
cjel-5558	181	7	law	law	NOUN
cjel-5558	181	8	deposited	deposit	VERB
cjel-5558	181	9	in	in	ADP
cjel-5558	181	10	the	the	DET
cjel-5558	181	11	coal	coal	NOUN
cjel-5558	181	12	severance	severance	PROPN
cjel-5558	181	13	tax	tax	PROPN
cjel-5558	181	14	trust	trust	NOUN
cjel-5558	181	15	fund	fund	NOUN
cjel-5558	181	16	.	.	PUNCT
cjel-5558	182	1	43	43	NUM
cjel-5558	183	1	the	the	DET
cjel-5558	183	2	severance	severance	NOUN
cjel-5558	183	3	tax	tax	NOUN
cjel-5558	183	4	is	be	AUX
cjel-5558	183	5	not	not	PART
cjel-5558	183	6	the	the	DET
cjel-5558	183	7	only	only	ADJ
cjel-5558	183	8	tax	tax	NOUN
cjel-5558	183	9	levied	levy	VERB
cjel-5558	183	10	on	on	ADP
cjel-5558	183	11	montana	montana	PROPN
cjel-5558	183	12	coal	coal	NOUN
cjel-5558	183	13	production	production	NOUN
cjel-5558	183	14	.	.	PUNCT
cjel-5558	184	1	44	44	NUM
cjel-5558	185	1	in	in	ADP
cjel-5558	185	2	addition	addition	NOUN
cjel-5558	185	3	to	to	ADP
cjel-5558	185	4	revenues	revenue	NOUN
cjel-5558	185	5	generated	generate	VERB
cjel-5558	185	6	by	by	ADP
cjel-5558	185	7	state	state	NOUN
cjel-5558	185	8	taxes	taxis	NOUN
cjel-5558	185	9	,	,	PUNCT
cjel-5558	185	10	montana	montana	PROPN
cjel-5558	185	11	receives	receive	VERB
cjel-5558	185	12	large	large	ADJ
cjel-5558	185	13	amounts	amount	NOUN
cjel-5558	185	14	of	of	ADP
cjel-5558	185	15	coal	coal	NOUN
cjel-5558	185	16	mining	mining	NOUN
cjel-5558	185	17	revenue	revenue	NOUN
cjel-5558	185	18	from	from	ADP
cjel-5558	185	19	the	the	DET
cjel-5558	185	20	federal	federal	ADJ
cjel-5558	185	21	government	government	NOUN
cjel-5558	185	22	under	under	ADP
cjel-5558	185	23	the	the	DET
cjel-5558	185	24	mineral	mineral	NOUN
cjel-5558	185	25	lands	land	NOUN
cjel-5558	185	26	leasing	leasing	NOUN
cjel-5558	185	27	act	act	NOUN
cjel-5558	185	28	of	of	ADP
cjel-5558	185	29	1920	1920	NUM
cjel-5558	185	30	(	(	PUNCT
cjel-5558	185	31	"	"	PUNCT
cjel-5558	185	32	mlla	mlla	NOUN
cjel-5558	185	33	"	"	PUNCT
cjel-5558	185	34	)	)	PUNCT
cjel-5558	185	35	.45	.45	NUM
cjel-5558	185	36	iii	iii	NOUN
cjel-5558	185	37	.	.	PUNCT
cjel-5558	186	1	commonwealth	commonwealth	PROPN
cjel-5558	186	2	edison	edison	PROPN
cjel-5558	186	3	co.	co.	PROPN
cjel-5558	186	4	v.	v.	ADP
cjel-5558	186	5	montana	montana	PROPN
cjel-5558	186	6	a.	a.	NOUN
cjel-5558	186	7	the	the	DET
cjel-5558	186	8	decision	decision	NOUN
cjel-5558	186	9	in	in	ADP
cjel-5558	186	10	1978	1978	NUM
cjel-5558	186	11	,	,	PUNCT
cjel-5558	186	12	four	four	NUM
cjel-5558	186	13	montana	montana	PROPN
cjel-5558	186	14	coal	coal	NOUN
cjel-5558	186	15	producers	producer	NOUN
cjel-5558	186	16	and	and	CCONJ
cjel-5558	186	17	eleven	eleven	NUM
cjel-5558	186	18	of	of	ADP
cjel-5558	186	19	their	their	PRON
cjel-5558	186	20	out	out	ADJ
cjel-5558	186	21	-	-	PUNCT
cjel-5558	186	22	ofstate	ofstate	NOUN
cjel-5558	186	23	utility	utility	NOUN
cjel-5558	186	24	customers	customer	NOUN
cjel-5558	186	25	brought	bring	VERB
cjel-5558	186	26	suit	suit	NOUN
cjel-5558	186	27	in	in	ADP
cjel-5558	186	28	montana	montana	PROPN
cjel-5558	186	29	state	state	NOUN
cjel-5558	186	30	court	court	PROPN
cjel-5558	186	31	challenging	challenge	VERB
cjel-5558	186	32	the	the	DET
cjel-5558	186	33	montana	montana	PROPN
cjel-5558	186	34	coal	coal	NOUN
cjel-5558	186	35	severance	severance	NOUN
cjel-5558	186	36	tax	tax	NOUN
cjel-5558	186	37	on	on	ADP
cjel-5558	186	38	grounds	ground	NOUN
cjel-5558	186	39	that	that	SCONJ
cjel-5558	186	40	it	it	PRON
cjel-5558	186	41	was	be	AUX
cjel-5558	186	42	invalid	invalid	ADJ
cjel-5558	186	43	under	under	ADP
cjel-5558	186	44	the	the	DET
cjel-5558	186	45	commerce	commerce	NOUN
cjel-5558	186	46	46	46	NUM
cjel-5558	186	47	and	and	CCONJ
cjel-5558	186	48	supremacy	supremacy	NOUN
cjel-5558	186	49	47	47	NUM
cjel-5558	186	50	clauses	clause	NOUN
cjel-5558	186	51	of	of	ADP
cjel-5558	186	52	the	the	DET
cjel-5558	186	53	united	united	PROPN
cjel-5558	186	54	states	states	PROPN
cjel-5558	186	55	constitution	constitution	PROPN
cjel-5558	186	56	.	.	PUNCT
cjel-5558	187	1	prior	prior	ADV
cjel-5558	187	2	to	to	ADP
cjel-5558	187	3	receiving	receive	VERB
cjel-5558	187	4	evidence	evidence	NOUN
cjel-5558	187	5	,	,	PUNCT
cjel-5558	187	6	the	the	DET
cjel-5558	187	7	state	state	NOUN
cjel-5558	187	8	district	district	NOUN
cjel-5558	187	9	court	court	NOUN
cjel-5558	187	10	granted	grant	VERB
cjel-5558	187	11	montana	montana	PROPN
cjel-5558	187	12	's	's	PART
cjel-5558	187	13	motion	motion	NOUN
cjel-5558	187	14	to	to	PART
cjel-5558	187	15	dismiss	dismiss	VERB
cjel-5558	187	16	for	for	ADP
cjel-5558	187	17	failure	failure	NOUN
cjel-5558	187	18	to	to	ADP
cjel-5558	187	19	state	state	NOUN
cjel-5558	187	20	claims	claim	NOUN
cjel-5558	187	21	upon	upon	SCONJ
cjel-5558	187	22	which	which	DET
cjel-5558	187	23	relief	relief	NOUN
cjel-5558	187	24	could	could	AUX
cjel-5558	187	25	be	be	AUX
cjel-5558	187	26	granted	grant	VERB
cjel-5558	187	27	.	.	PUNCT
cjel-5558	188	1	48	48	NUM
cjel-5558	188	2	the	the	DET
cjel-5558	188	3	producers	producer	NOUN
cjel-5558	188	4	and	and	CCONJ
cjel-5558	188	5	utilities	utility	NOUN
cjel-5558	188	6	appealed	appeal	VERB
cjel-5558	188	7	to	to	ADP
cjel-5558	188	8	the	the	DET
cjel-5558	188	9	montana	montana	PROPN
cjel-5558	188	10	supreme	supreme	PROPN
cjel-5558	188	11	court	court	PROPN
cjel-5558	188	12	,	,	PUNCT
cjel-5558	188	13	which	which	PRON
cjel-5558	188	14	affirmed	affirm	VERB
cjel-5558	188	15	the	the	DET
cjel-5558	188	16	lower	low	ADJ
cjel-5558	188	17	court	court	NOUN
cjel-5558	188	18	's	's	PART
cjel-5558	188	19	decision	decision	NOUN
cjel-5558	188	20	.	.	PUNCT
cjel-5558	189	1	49	49	NUM
cjel-5558	190	1	the	the	DET
cjel-5558	190	2	state	state	NOUN
cjel-5558	190	3	supreme	supreme	PROPN
cjel-5558	190	4	court	court	PROPN
cjel-5558	190	5	rejected	reject	VERB
cjel-5558	190	6	commonwealth	commonwealth	PROPN
cjel-5558	190	7	edison	edison	PROPN
cjel-5558	190	8	's	's	PART
cjel-5558	190	9	supremacy	supremacy	NOUN
cjel-5558	190	10	clause	clause	NOUN
cjel-5558	190	11	challenge	challenge	NOUN
cjel-5558	190	12	,	,	PUNCT
cjel-5558	190	13	which	which	PRON
cjel-5558	190	14	alleged	allege	VERB
cjel-5558	190	15	that	that	SCONJ
cjel-5558	190	16	the	the	DET
cjel-5558	190	17	severance	severance	NOUN
cjel-5558	190	18	tax	tax	NOUN
cjel-5558	190	19	was	be	AUX
cjel-5558	190	20	preempted	preempt	VERB
cjel-5558	190	21	by	by	ADP
cjel-5558	190	22	the	the	DET
cjel-5558	190	23	federal	federal	ADJ
cjel-5558	190	24	government	government	NOUN
cjel-5558	190	25	and	and	CCONJ
cjel-5558	190	26	that	that	SCONJ
cjel-5558	190	27	it	it	PRON
cjel-5558	190	28	frustrated	frustrate	VERB
cjel-5558	190	29	national	national	ADJ
cjel-5558	190	30	policies	policy	NOUN
cjel-5558	190	31	contained	contain	VERB
cjel-5558	190	32	in	in	ADP
cjel-5558	190	33	the	the	DET
cjel-5558	190	34	mlla	mlla	NOUN
cjel-5558	190	35	.	.	PUNCT
cjel-5558	191	1	the	the	DET
cjel-5558	191	2	court	court	NOUN
cjel-5558	191	3	concluded	conclude	VERB
cjel-5558	191	4	that	that	SCONJ
cjel-5558	191	5	plaintiffs	plaintiff	NOUN
cjel-5558	191	6	'	'	PART
cjel-5558	191	7	mere	mere	ADJ
cjel-5558	191	8	statement	statement	NOUN
cjel-5558	191	9	that	that	SCONJ
cjel-5558	191	10	the	the	DET
cjel-5558	191	11	montana	montana	PROPN
cjel-5558	191	12	severance	severance	PROPN
cjel-5558	191	13	tax	tax	NOUN
cjel-5558	191	14	frustrated	frustrate	VERB
cjel-5558	191	15	national	national	ADJ
cjel-5558	191	16	policy	policy	NOUN
cjel-5558	191	17	was	be	AUX
cjel-5558	191	18	insufficient	insufficient	ADJ
cjel-5558	191	19	because	because	SCONJ
cjel-5558	191	20	plaintiffs	plaintiff	NOUN
cjel-5558	191	21	failed	fail	VERB
cjel-5558	191	22	to	to	PART
cjel-5558	191	23	specify	specify	VERB
cjel-5558	191	24	any	any	DET
cjel-5558	191	25	federal	federal	ADJ
cjel-5558	191	26	statute	statute	NOUN
cjel-5558	191	27	substantially	substantially	ADV
cjel-5558	191	28	frustrated	frustrate	VERB
cjel-5558	191	29	by	by	ADP
cjel-5558	191	30	the	the	DET
cjel-5558	191	31	tax.50	tax.50	PROPN
cjel-5558	191	32	in	in	ADP
cjel-5558	191	33	response	response	NOUN
cjel-5558	191	34	to	to	ADP
cjel-5558	191	35	the	the	DET
cjel-5558	191	36	allegation	allegation	NOUN
cjel-5558	191	37	that	that	SCONJ
cjel-5558	191	38	the	the	DET
cjel-5558	191	39	severance	severance	NOUN
cjel-5558	191	40	tax	tax	NOUN
cjel-5558	191	41	frustrated	frustrate	VERB
cjel-5558	191	42	national	national	ADJ
cjel-5558	191	43	43	43	NUM
cjel-5558	191	44	.	.	PUNCT
cjel-5558	192	1	hagstrom	hagstrom	PROPN
cjel-5558	192	2	,	,	PUNCT
cjel-5558	192	3	supra	supra	PROPN
cjel-5558	192	4	note	note	PROPN
cjel-5558	192	5	17	17	NUM
cjel-5558	192	6	,	,	PUNCT
cjel-5558	192	7	at	at	ADP
cjel-5558	192	8	1545	1545	NUM
cjel-5558	192	9	.	.	PUNCT
cjel-5558	193	1	44	44	NUM
cjel-5558	193	2	.	.	PUNCT
cjel-5558	194	1	montana	montana	PROPN
cjel-5558	194	2	imposes	impose	VERB
cjel-5558	194	3	a	a	DET
cjel-5558	194	4	gross	gross	ADJ
cjel-5558	194	5	proceeds	proceed	NOUN
cjel-5558	194	6	tax	tax	NOUN
cjel-5558	194	7	of	of	ADP
cjel-5558	194	8	33	33	NUM
cjel-5558	194	9	or	or	CCONJ
cjel-5558	194	10	45	45	NUM
cjel-5558	194	11	%	%	NOUN
cjel-5558	194	12	,	,	PUNCT
cjel-5558	194	13	mont	mont	NOUN
cjel-5558	194	14	.	.	PUNCT
cjel-5558	195	1	code	code	PROPN
cjel-5558	195	2	ann	ann	PROPN
cjel-5558	195	3	.	.	PUNCT
cjel-5558	196	1	§	§	PROPN
cjel-5558	196	2	15	15	NUM
cjel-5558	196	3	-	-	SYM
cjel-5558	196	4	6	6	NUM
cjel-5558	196	5	-	-	SYM
cjel-5558	196	6	132	132	NUM
cjel-5558	196	7	(	(	PUNCT
cjel-5558	196	8	1981	1981	NUM
cjel-5558	196	9	)	)	PUNCT
cjel-5558	196	10	,	,	PUNCT
cjel-5558	196	11	a	a	DET
cjel-5558	196	12	resource	resource	NOUN
cjel-5558	196	13	indemnity	indemnity	NOUN
cjel-5558	196	14	trust	trust	NOUN
cjel-5558	196	15	tax	tax	NOUN
cjel-5558	196	16	of	of	ADP
cjel-5558	196	17	0.5	0.5	NUM
cjel-5558	196	18	%	%	NOUN
cjel-5558	196	19	of	of	ADP
cjel-5558	196	20	the	the	DET
cjel-5558	196	21	gross	gross	ADJ
cjel-5558	196	22	value	value	NOUN
cjel-5558	196	23	of	of	ADP
cjel-5558	196	24	production	production	NOUN
cjel-5558	196	25	in	in	ADP
cjel-5558	196	26	excess	excess	NOUN
cjel-5558	196	27	of	of	ADP
cjel-5558	196	28	$	$	SYM
cjel-5558	196	29	5,000	5,000	NUM
cjel-5558	196	30	,	,	PUNCT
cjel-5558	196	31	i	i	PROPN
cjel-5558	196	32	d.	d.	PROPN
cjel-5558	196	33	§	§	PROPN
cjel-5558	196	34	15	15	NUM
cjel-5558	196	35	-	-	SYM
cjel-5558	196	36	38	38	NUM
cjel-5558	196	37	-	-	PUNCT
cjel-5558	196	38	104	104	NUM
cjel-5558	196	39	,	,	PUNCT
cjel-5558	196	40	a	a	DET
cjel-5558	196	41	property	property	NOUN
cjel-5558	196	42	tax	tax	NOUN
cjel-5558	196	43	of	of	ADP
cjel-5558	196	44	11	11	NUM
cjel-5558	196	45	%	%	NOUN
cjel-5558	196	46	on	on	ADP
cjel-5558	196	47	the	the	DET
cjel-5558	196	48	value	value	NOUN
cjel-5558	196	49	of	of	ADP
cjel-5558	196	50	mining	mining	NOUN
cjel-5558	196	51	equipment	equipment	NOUN
cjel-5558	196	52	,	,	PUNCT
cjel-5558	196	53	i	i	PROPN
cjel-5558	196	54	d.	d.	PROPN
cjel-5558	196	55	§	§	PROPN
cjel-5558	196	56	15	15	NUM
cjel-5558	196	57	-	-	SYM
cjel-5558	196	58	6	6	NUM
cjel-5558	196	59	-	-	PUNCT
cjel-5558	196	60	138(b	138(b	NUM
cjel-5558	196	61	)	)	PUNCT
cjel-5558	196	62	,	,	PUNCT
cjel-5558	196	63	and	and	CCONJ
cjel-5558	196	64	a	a	DET
cjel-5558	196	65	corporate	corporate	ADJ
cjel-5558	196	66	license	license	NOUN
cjel-5558	196	67	tax	tax	NOUN
cjel-5558	196	68	,	,	PUNCT
cjel-5558	196	69	i	i	PROPN
cjel-5558	196	70	d.	d.	PROPN
cjel-5558	196	71	§	§	PROPN
cjel-5558	196	72	15	15	NUM
cjel-5558	196	73	-	-	SYM
cjel-5558	196	74	31	31	NUM
cjel-5558	196	75	-	-	SYM
cjel-5558	196	76	101	101	NUM
cjel-5558	196	77	.	.	PUNCT
cjel-5558	197	1	45	45	NUM
cjel-5558	197	2	.	.	NOUN
cjel-5558	197	3	30	30	NUM
cjel-5558	197	4	u.s.c	u.s.c	NOUN
cjel-5558	197	5	.	.	PUNCT
cjel-5558	198	1	§	§	PROPN
cjel-5558	198	2	§	§	PROPN
cjel-5558	198	3	22	22	NUM
cjel-5558	198	4	,	,	PUNCT
cjel-5558	198	5	48	48	NUM
cjel-5558	198	6	,	,	PUNCT
cjel-5558	198	7	49	49	NUM
cjel-5558	198	8	,	,	PUNCT
cjel-5558	198	9	171	171	NUM
cjel-5558	198	10	,	,	PUNCT
cjel-5558	198	11	181	181	NUM
cjel-5558	198	12	-	-	SYM
cjel-5558	198	13	194	194	NUM
cjel-5558	198	14	,	,	PUNCT
cjel-5558	198	15	201	201	NUM
cjel-5558	198	16	-	-	SYM
cjel-5558	198	17	209	209	NUM
cjel-5558	198	18	,	,	PUNCT
cjel-5558	198	19	223	223	NUM
cjel-5558	198	20	-	-	SYM
cjel-5558	198	21	229	229	NUM
cjel-5558	198	22	,	,	PUNCT
cjel-5558	198	23	229a	229a	PROPN
cjel-5558	198	24	,	,	PUNCT
cjel-5558	198	25	241	241	NUM
cjel-5558	198	26	,	,	PUNCT
cjel-5558	198	27	251	251	NUM
cjel-5558	198	28	,	,	PUNCT
cjel-5558	198	29	261	261	NUM
cjel-5558	198	30	-	-	SYM
cjel-5558	198	31	263	263	NUM
cjel-5558	198	32	,	,	PUNCT
cjel-5558	198	33	352	352	NUM
cjel-5558	198	34	(	(	PUNCT
cjel-5558	198	35	1976	1976	NUM
cjel-5558	198	36	&	&	CCONJ
cjel-5558	198	37	supp	supp	PROPN
cjel-5558	198	38	.	.	PUNCT
cjel-5558	199	1	iii	iii	NUM
cjel-5558	199	2	1978	1978	NUM
cjel-5558	199	3	)	)	PUNCT
cjel-5558	199	4	.	.	PUNCT
cjel-5558	200	1	under	under	ADP
cjel-5558	200	2	this	this	DET
cjel-5558	200	3	statute	statute	NOUN
cjel-5558	200	4	,	,	PUNCT
cjel-5558	200	5	50	50	NUM
cjel-5558	200	6	%	%	NOUN
cjel-5558	200	7	of	of	ADP
cjel-5558	200	8	the	the	DET
cjel-5558	200	9	royalties	royalty	NOUN
cjel-5558	200	10	from	from	ADP
cjel-5558	200	11	in	in	ADP
cjel-5558	200	12	-	-	PUNCT
cjel-5558	200	13	state	state	NOUN
cjel-5558	200	14	federal	federal	ADJ
cjel-5558	200	15	lands	land	NOUN
cjel-5558	200	16	leased	lease	VERB
cjel-5558	200	17	for	for	ADP
cjel-5558	200	18	mining	mining	NOUN
cjel-5558	200	19	is	be	AUX
cjel-5558	200	20	returned	return	VERB
cjel-5558	200	21	to	to	ADP
cjel-5558	200	22	the	the	DET
cjel-5558	200	23	state	state	NOUN
cjel-5558	200	24	and	and	CCONJ
cjel-5558	200	25	another	another	DET
cjel-5558	200	26	40	40	NUM
cjel-5558	200	27	%	%	NOUN
cjel-5558	200	28	of	of	ADP
cjel-5558	200	29	the	the	DET
cjel-5558	200	30	revenue	revenue	NOUN
cjel-5558	200	31	from	from	ADP
cjel-5558	200	32	federal	federal	ADJ
cjel-5558	200	33	leases	lease	NOUN
cjel-5558	200	34	is	be	AUX
cjel-5558	200	35	returned	return	VERB
cjel-5558	200	36	to	to	ADP
cjel-5558	200	37	the	the	DET
cjel-5558	200	38	state	state	NOUN
cjel-5558	200	39	through	through	ADP
cjel-5558	200	40	a	a	DET
cjel-5558	200	41	reclamation	reclamation	NOUN
cjel-5558	200	42	fund	fund	NOUN
cjel-5558	200	43	.	.	PUNCT
cjel-5558	201	1	furthermore	furthermore	ADV
cjel-5558	201	2	,	,	PUNCT
cjel-5558	201	3	areas	area	NOUN
cjel-5558	201	4	affected	affect	VERB
cjel-5558	201	5	by	by	ADP
cjel-5558	201	6	increased	increase	VERB
cjel-5558	201	7	coal	coal	NOUN
cjel-5558	201	8	production	production	NOUN
cjel-5558	201	9	are	be	AUX
cjel-5558	201	10	eligible	eligible	ADJ
cjel-5558	201	11	for	for	ADP
cjel-5558	201	12	federal	federal	ADJ
cjel-5558	201	13	grants	grant	NOUN
cjel-5558	201	14	under	under	ADP
cjel-5558	201	15	§	§	PROPN
cjel-5558	201	16	601	601	NUM
cjel-5558	201	17	of	of	ADP
cjel-5558	201	18	the	the	DET
cjel-5558	201	19	powerplant	powerplant	ADJ
cjel-5558	201	20	and	and	CCONJ
cjel-5558	201	21	industrial	industrial	ADJ
cjel-5558	201	22	fuel	fuel	NOUN
cjel-5558	201	23	use	use	NOUN
cjel-5558	201	24	act	act	NOUN
cjel-5558	201	25	of	of	ADP
cjel-5558	201	26	1978	1978	NUM
cjel-5558	201	27	,	,	PUNCT
cjel-5558	201	28	42	42	NUM
cjel-5558	201	29	u.s.c	u.s.c	ADJ
cjel-5558	201	30	.	.	PUNCT
cjel-5558	201	31	4	4	NUM
cjel-5558	202	1	§	§	PROPN
cjel-5558	202	2	8401	8401	NUM
cjel-5558	202	3	(	(	PUNCT
cjel-5558	202	4	supp	supp	PROPN
cjel-5558	202	5	.	.	PUNCT
cjel-5558	202	6	ii	ii	PROPN
cjel-5558	202	7	1978	1978	NUM
cjel-5558	202	8	)	)	PUNCT
cjel-5558	202	9	.	.	PUNCT
cjel-5558	203	1	46	46	NUM
cjel-5558	203	2	.	.	PUNCT
cjel-5558	204	1	u.s	u.s	PROPN
cjel-5558	204	2	.	.	PROPN
cjel-5558	204	3	const	const	PROPN
cjel-5558	204	4	.	.	PROPN
cjel-5558	204	5	,	,	PUNCT
cjel-5558	204	6	art	art	NOUN
cjel-5558	204	7	.	.	PUNCT
cjel-5558	205	1	i	i	PRON
cjel-5558	205	2	,	,	PUNCT
cjel-5558	205	3	§	§	PROPN
cjel-5558	205	4	8	8	NUM
cjel-5558	205	5	,	,	PUNCT
cjel-5558	205	6	cl	cl	NOUN
cjel-5558	205	7	.	.	NOUN
cjel-5558	206	1	3	3	NUM
cjel-5558	206	2	.	.	X
cjel-5558	206	3	47	47	NUM
cjel-5558	206	4	.	.	PUNCT
cjel-5558	207	1	u.s	u.s	PROPN
cjel-5558	207	2	.	.	PROPN
cjel-5558	207	3	const	const	PROPN
cjel-5558	207	4	.	.	PROPN
cjel-5558	207	5	,	,	PUNCT
cjel-5558	207	6	art	art	NOUN
cjel-5558	207	7	.	.	PUNCT
cjel-5558	208	1	vi	vi	ADJ
cjel-5558	208	2	,	,	PUNCT
cjel-5558	208	3	cl	cl	NOUN
cjel-5558	208	4	.	.	NOUN
cjel-5558	209	1	2	2	NUM
cjel-5558	209	2	.	.	X
cjel-5558	209	3	48	48	NUM
cjel-5558	209	4	.	.	PUNCT
cjel-5558	210	1	commonwealth	commonwealth	PROPN
cjel-5558	210	2	edison	edison	PROPN
cjel-5558	210	3	co.	co.	PROPN
cjel-5558	210	4	v.	v.	ADP
cjel-5558	210	5	state	state	PROPN
cjel-5558	210	6	,	,	PUNCT
cjel-5558	210	7	615	615	NUM
cjel-5558	210	8	p.2d	p.2d	SYM
cjel-5558	210	9	847	847	NUM
cjel-5558	210	10	,	,	PUNCT
cjel-5558	210	11	848	848	NUM
cjel-5558	210	12	-	-	SYM
cjel-5558	210	13	49	49	NUM
cjel-5558	210	14	(	(	PUNCT
cjel-5558	210	15	mont	mont	NOUN
cjel-5558	210	16	.	.	PUNCT
cjel-5558	210	17	1980	1980	NUM
cjel-5558	210	18	)	)	PUNCT
cjel-5558	210	19	,	,	PUNCT
cjel-5558	210	20	aff'd	aff'd	NOUN
cjel-5558	210	21	,	,	PUNCT
cjel-5558	210	22	101	101	NUM
cjel-5558	210	23	s.ct	s.ct	NOUN
cjel-5558	210	24	.	.	PROPN
cjel-5558	210	25	2946	2946	NUM
cjel-5558	210	26	(	(	PUNCT
cjel-5558	210	27	1981	1981	NUM
cjel-5558	210	28	)	)	PUNCT
cjel-5558	210	29	.	.	PUNCT
cjel-5558	211	1	49	49	NUM
cjel-5558	211	2	.	.	PUNCT
cjel-5558	212	1	i	i	PRON
cjel-5558	212	2	d.	d.	PROPN
cjel-5558	212	3	at	at	ADP
cjel-5558	212	4	863	863	NUM
cjel-5558	212	5	.	.	PUNCT
cjel-5558	213	1	50	50	NUM
cjel-5558	213	2	.	.	PUNCT
cjel-5558	214	1	i	i	PRON
cjel-5558	214	2	d.	d.	PROPN
cjel-5558	214	3	at	at	ADP
cjel-5558	214	4	860	860	PROPN
cjel-5558	214	5	-	-	SYM
cjel-5558	214	6	61	61	NUM
cjel-5558	214	7	.	.	PUNCT
cjel-5558	215	1	[	[	X
cjel-5558	215	2	8:185	8:185	NUM
cjel-5558	215	3	commonwealth	commonwealth	PROPN
cjel-5558	215	4	edison	edison	PROPN
cjel-5558	215	5	co.	co.	PROPN
cjel-5558	215	6	v.	v.	ADP
cjel-5558	215	7	montana	montana	PROPN
cjel-5558	215	8	policy	policy	NOUN
cjel-5558	215	9	under	under	ADP
cjel-5558	215	10	the	the	DET
cjel-5558	215	11	mlla	mlla	NOUN
cjel-5558	215	12	,	,	PUNCT
cjel-5558	215	13	the	the	DET
cjel-5558	215	14	court	court	NOUN
cjel-5558	215	15	stated	state	VERB
cjel-5558	215	16	that	that	SCONJ
cjel-5558	215	17	the	the	DET
cjel-5558	215	18	statute	statute	NOUN
cjel-5558	215	19	specifically	specifically	ADV
cjel-5558	215	20	allowed	allow	VERB
cjel-5558	215	21	for	for	ADP
cjel-5558	215	22	state	state	NOUN
cjel-5558	215	23	taxation5	taxation5	NOUN
cjel-5558	215	24	'	'	PUNCT
cjel-5558	215	25	and	and	CCONJ
cjel-5558	215	26	that	that	SCONJ
cjel-5558	215	27	this	this	DET
cjel-5558	215	28	allowance	allowance	NOUN
cjel-5558	215	29	had	have	AUX
cjel-5558	215	30	been	be	AUX
cjel-5558	215	31	upheld	uphold	VERB
cjel-5558	215	32	by	by	ADP
cjel-5558	215	33	the	the	DET
cjel-5558	215	34	united	united	PROPN
cjel-5558	215	35	states	states	PROPN
cjel-5558	215	36	supreme	supreme	PROPN
cjel-5558	215	37	court	court	PROPN
cjel-5558	215	38	in	in	ADP
cjel-5558	215	39	mid	mid	ADJ
cjel-5558	215	40	-	-	ADJ
cjel-5558	215	41	northern	northern	ADJ
cjel-5558	215	42	oil	oil	PROPN
cjel-5558	215	43	co.	co.	PROPN
cjel-5558	215	44	v.	v.	ADP
cjel-5558	215	45	walker.5	walker.5	PROPN
cjel-5558	215	46	2	2	NUM
cjel-5558	215	47	the	the	DET
cjel-5558	215	48	montana	montana	PROPN
cjel-5558	215	49	supreme	supreme	PROPN
cjel-5558	215	50	court	court	PROPN
cjel-5558	215	51	also	also	ADV
cjel-5558	215	52	held	hold	VERB
cjel-5558	215	53	that	that	SCONJ
cjel-5558	215	54	the	the	DET
cjel-5558	215	55	tax	tax	NOUN
cjel-5558	215	56	was	be	AUX
cjel-5558	215	57	not	not	PART
cjel-5558	215	58	subject	subject	ADJ
cjel-5558	215	59	to	to	ADP
cjel-5558	215	60	commerce	commerce	NOUN
cjel-5558	215	61	clause	clause	NOUN
cjel-5558	215	62	scrutiny	scrutiny	NOUN
cjel-5558	215	63	,	,	PUNCT
cjel-5558	215	64	reasoning	reason	VERB
cjel-5558	215	65	that	that	SCONJ
cjel-5558	215	66	the	the	DET
cjel-5558	215	67	severance	severance	NOUN
cjel-5558	215	68	of	of	ADP
cjel-5558	215	69	coal	coal	NOUN
cjel-5558	215	70	from	from	ADP
cjel-5558	215	71	the	the	DET
cjel-5558	215	72	soil	soil	NOUN
cjel-5558	215	73	was	be	AUX
cjel-5558	215	74	an	an	DET
cjel-5558	215	75	activity	activity	NOUN
cjel-5558	215	76	preceding	precede	VERB
cjel-5558	215	77	the	the	DET
cjel-5558	215	78	entry	entry	NOUN
cjel-5558	215	79	of	of	ADP
cjel-5558	215	80	the	the	DET
cjel-5558	215	81	coal	coal	NOUN
cjel-5558	215	82	into	into	ADP
cjel-5558	215	83	interstate	interstate	ADJ
cjel-5558	215	84	commerce.5	commerce.5	NOUN
cjel-5558	215	85	3	3	NUM
cjel-5558	215	86	the	the	DET
cjel-5558	215	87	court	court	NOUN
cjel-5558	215	88	relied	rely	VERB
cjel-5558	215	89	on	on	ADP
cjel-5558	215	90	a	a	DET
cjel-5558	215	91	trilogy	trilogy	NOUN
cjel-5558	215	92	of	of	ADP
cjel-5558	215	93	united	united	PROPN
cjel-5558	215	94	states	states	PROPN
cjel-5558	215	95	supreme	supreme	PROPN
cjel-5558	215	96	court	court	PROPN
cjel-5558	215	97	decisions5	decisions5	PROPN
cjel-5558	215	98	4	4	NUM
cjel-5558	215	99	from	from	ADP
cjel-5558	215	100	the	the	DET
cjel-5558	215	101	1920	1920	NUM
cjel-5558	215	102	's	's	PART
cjel-5558	215	103	which	which	PRON
cjel-5558	215	104	employed	employ	VERB
cjel-5558	215	105	similar	similar	ADJ
cjel-5558	215	106	reasoning	reasoning	NOUN
cjel-5558	215	107	to	to	PART
cjel-5558	215	108	uphold	uphold	VERB
cjel-5558	215	109	state	state	NOUN
cjel-5558	215	110	severance	severance	NOUN
cjel-5558	215	111	taxes	taxis	NOUN
cjel-5558	215	112	against	against	ADP
cjel-5558	215	113	commerce	commerce	NOUN
cjel-5558	215	114	clause	clause	NOUN
cjel-5558	215	115	challenges.5	challenges.5	PROPN
cjel-5558	215	116	5	5	NUM
cjel-5558	215	117	the	the	DET
cjel-5558	215	118	court	court	NOUN
cjel-5558	215	119	rejected	reject	VERB
cjel-5558	215	120	the	the	DET
cjel-5558	215	121	utilities	utility	NOUN
cjel-5558	215	122	'	'	PART
cjel-5558	215	123	contention	contention	NOUN
cjel-5558	215	124	that	that	SCONJ
cjel-5558	215	125	the	the	DET
cjel-5558	215	126	supreme	supreme	PROPN
cjel-5558	215	127	court	court	PROPN
cjel-5558	215	128	had	have	AUX
cjel-5558	215	129	retreated	retreat	VERB
cjel-5558	215	130	from	from	ADP
cjel-5558	215	131	these	these	DET
cjel-5558	215	132	decisions	decision	NOUN
cjel-5558	215	133	,	,	PUNCT
cjel-5558	215	134	but	but	CCONJ
cjel-5558	215	135	,	,	PUNCT
cjel-5558	215	136	for	for	ADP
cjel-5558	215	137	the	the	DET
cjel-5558	215	138	sake	sake	NOUN
cjel-5558	215	139	of	of	ADP
cjel-5558	215	140	argument	argument	NOUN
cjel-5558	215	141	,	,	PUNCT
cjel-5558	215	142	applied	apply	VERB
cjel-5558	215	143	a	a	DET
cjel-5558	215	144	test	test	NOUN
cjel-5558	215	145	advocated	advocate	VERB
cjel-5558	215	146	by	by	ADP
cjel-5558	215	147	the	the	DET
cjel-5558	215	148	utilities	utility	NOUN
cjel-5558	215	149	and	and	CCONJ
cjel-5558	215	150	enunciated	enunciate	VERB
cjel-5558	215	151	in	in	ADP
cjel-5558	215	152	complete	complete	ADJ
cjel-5558	215	153	auto	auto	NOUN
cjel-5558	215	154	transit	transit	NOUN
cjel-5558	215	155	,	,	PUNCT
cjel-5558	215	156	inc	inc	PROPN
cjel-5558	215	157	.	.	PROPN
cjel-5558	216	1	v.	v.	PROPN
cjel-5558	217	1	brady.5	brady.5	PROPN
cjel-5558	217	2	6	6	NUM
cjel-5558	217	3	that	that	DET
cjel-5558	217	4	decision	decision	NOUN
cjel-5558	217	5	set	set	VERB
cjel-5558	217	6	forth	forth	ADP
cjel-5558	217	7	a	a	DET
cjel-5558	217	8	four	four	NUM
cjel-5558	217	9	-	-	PUNCT
cjel-5558	217	10	part	part	NOUN
cjel-5558	217	11	test	test	NOUN
cjel-5558	217	12	which	which	PRON
cjel-5558	217	13	evaluates	evaluate	VERB
cjel-5558	217	14	the	the	DET
cjel-5558	217	15	practical	practical	ADJ
cjel-5558	217	16	impact	impact	NOUN
cjel-5558	217	17	of	of	ADP
cjel-5558	217	18	a	a	DET
cjel-5558	217	19	state	state	NOUN
cjel-5558	217	20	tax	tax	NOUN
cjel-5558	217	21	on	on	ADP
cjel-5558	217	22	interstate	interstate	PROPN
cjel-5558	217	23	commerce	commerce	NOUN
cjel-5558	217	24	.	.	PUNCT
cjel-5558	218	1	the	the	DET
cjel-5558	218	2	court	court	NOUN
cjel-5558	218	3	found	find	VERB
cjel-5558	218	4	that	that	SCONJ
cjel-5558	218	5	the	the	DET
cjel-5558	218	6	utilities	utility	NOUN
cjel-5558	218	7	could	could	AUX
cjel-5558	218	8	not	not	PART
cjel-5558	218	9	have	have	AUX
cjel-5558	218	10	prevailed	prevail	VERB
cjel-5558	218	11	even	even	ADV
cjel-5558	218	12	under	under	ADP
cjel-5558	218	13	the	the	DET
cjel-5558	218	14	complete	complete	ADJ
cjel-5558	218	15	auto	auto	NOUN
cjel-5558	218	16	transit	transit	NOUN
cjel-5558	218	17	test.57	test.57	ADP
cjel-5558	218	18	the	the	DET
cjel-5558	218	19	leading	lead	VERB
cjel-5558	218	20	case	case	NOUN
cjel-5558	218	21	of	of	ADP
cjel-5558	218	22	the	the	DET
cjel-5558	218	23	trilogy	trilogy	NOUN
cjel-5558	218	24	on	on	ADP
cjel-5558	218	25	which	which	PRON
cjel-5558	218	26	the	the	DET
cjel-5558	218	27	montana	montana	PROPN
cjel-5558	218	28	court	court	PROPN
cjel-5558	218	29	relied	rely	VERB
cjel-5558	218	30	was	be	AUX
cjel-5558	218	31	heisler	heisler	PROPN
cjel-5558	218	32	v.	v.	PROPN
cjel-5558	218	33	thomas	thomas	PROPN
cjel-5558	218	34	colliery	colliery	PROPN
cjel-5558	218	35	co.58	co.58	PROPN
cjel-5558	218	36	the	the	DET
cjel-5558	218	37	case	case	NOUN
cjel-5558	218	38	involved	involve	VERB
cjel-5558	218	39	a	a	DET
cjel-5558	218	40	pennsylvania	pennsylvania	PROPN
cjel-5558	218	41	tax	tax	NOUN
cjel-5558	218	42	on	on	ADP
cjel-5558	218	43	anthracite	anthracite	ADJ
cjel-5558	218	44	coal	coal	NOUN
cjel-5558	218	45	,	,	PUNCT
cjel-5558	218	46	80	80	NUM
cjel-5558	218	47	%	%	NOUN
cjel-5558	218	48	of	of	ADP
cjel-5558	218	49	which	which	PRON
cjel-5558	218	50	was	be	AUX
cjel-5558	218	51	shipped	ship	VERB
cjel-5558	218	52	out	out	ADP
cjel-5558	218	53	of	of	ADP
cjel-5558	218	54	state	state	NOUN
cjel-5558	218	55	.	.	PUNCT
cjel-5558	219	1	the	the	DET
cjel-5558	219	2	plaintiff	plaintiff	NOUN
cjel-5558	219	3	challenged	challenge	VERB
cjel-5558	219	4	the	the	DET
cjel-5558	219	5	tax	tax	NOUN
cjel-5558	219	6	on	on	ADP
cjel-5558	219	7	the	the	DET
cjel-5558	219	8	grounds	ground	NOUN
cjel-5558	219	9	that	that	SCONJ
cjel-5558	219	10	by	by	ADP
cjel-5558	219	11	taxing	tax	VERB
cjel-5558	219	12	anthracite	anthracite	ADJ
cjel-5558	219	13	coal	coal	NOUN
cjel-5558	219	14	and	and	CCONJ
cjel-5558	219	15	not	not	PART
cjel-5558	219	16	bituminous	bituminous	ADJ
cjel-5558	219	17	coal	coal	NOUN
cjel-5558	219	18	the	the	DET
cjel-5558	219	19	state	state	NOUN
cjel-5558	219	20	was	be	AUX
cjel-5558	219	21	making	make	VERB
cjel-5558	219	22	an	an	DET
cjel-5558	219	23	arbitrary	arbitrary	ADJ
cjel-5558	219	24	classification	classification	NOUN
cjel-5558	219	25	in	in	ADP
cjel-5558	219	26	violation	violation	NOUN
cjel-5558	219	27	of	of	ADP
cjel-5558	219	28	the	the	DET
cjel-5558	219	29	equal	equal	ADJ
cjel-5558	219	30	protection	protection	NOUN
cjel-5558	219	31	clause	clause	NOUN
cjel-5558	219	32	of	of	ADP
cjel-5558	219	33	the	the	DET
cjel-5558	219	34	fourteenth	fourteenth	PROPN
cjel-5558	219	35	amendment	amendment	PROPN
cjel-5558	219	36	.	.	PUNCT
cjel-5558	220	1	plaintiff	plaintiff	NOUN
cjel-5558	220	2	also	also	ADV
cjel-5558	220	3	argued	argue	VERB
cjel-5558	220	4	that	that	SCONJ
cjel-5558	220	5	because	because	SCONJ
cjel-5558	220	6	most	most	ADJ
cjel-5558	220	7	of	of	ADP
cjel-5558	220	8	the	the	DET
cjel-5558	220	9	anthracite	anthracite	ADJ
cjel-5558	220	10	coal	coal	NOUN
cjel-5558	220	11	was	be	AUX
cjel-5558	220	12	shipped	ship	VERB
cjel-5558	220	13	out	out	ADP
cjel-5558	220	14	of	of	ADP
cjel-5558	220	15	state	state	NOUN
cjel-5558	220	16	,	,	PUNCT
cjel-5558	220	17	the	the	DET
cjel-5558	220	18	tax	tax	NOUN
cjel-5558	220	19	was	be	AUX
cjel-5558	220	20	a	a	DET
cjel-5558	220	21	discriminatory	discriminatory	ADJ
cjel-5558	220	22	burden	burden	NOUN
cjel-5558	220	23	on	on	ADP
cjel-5558	220	24	interstate	interstate	ADJ
cjel-5558	220	25	commerce	commerce	NOUN
cjel-5558	220	26	in	in	ADP
cjel-5558	220	27	violation	violation	NOUN
cjel-5558	220	28	of	of	ADP
cjel-5558	220	29	the	the	DET
cjel-5558	220	30	commerce	commerce	NOUN
cjel-5558	220	31	clause	clause	NOUN
cjel-5558	220	32	.	.	PUNCT
cjel-5558	221	1	the	the	DET
cjel-5558	221	2	supreme	supreme	PROPN
cjel-5558	221	3	court	court	PROPN
cjel-5558	221	4	held	hold	VERB
cjel-5558	221	5	that	that	SCONJ
cjel-5558	221	6	because	because	SCONJ
cjel-5558	221	7	anthracite	anthracite	NOUN
cjel-5558	221	8	and	and	CCONJ
cjel-5558	221	9	bituminous	bituminous	ADJ
cjel-5558	221	10	coal	coal	NOUN
cjel-5558	221	11	had	have	VERB
cjel-5558	221	12	different	different	ADJ
cjel-5558	221	13	properties	property	NOUN
cjel-5558	221	14	there	there	PRON
cjel-5558	221	15	was	be	VERB
cjel-5558	221	16	a	a	DET
cjel-5558	221	17	rational	rational	ADJ
cjel-5558	221	18	basis	basis	NOUN
cjel-5558	221	19	for	for	ADP
cjel-5558	221	20	the	the	DET
cjel-5558	221	21	tax	tax	NOUN
cjel-5558	221	22	's	's	PART
cjel-5558	221	23	distinction	distinction	NOUN
cjel-5558	221	24	.	.	PUNCT
cjel-5558	222	1	consequently	consequently	ADV
cjel-5558	222	2	,	,	PUNCT
cjel-5558	222	3	the	the	DET
cjel-5558	222	4	tax	tax	NOUN
cjel-5558	222	5	did	do	AUX
cjel-5558	222	6	not	not	PART
cjel-5558	222	7	violate	violate	VERB
cjel-5558	222	8	51	51	NUM
cjel-5558	222	9	.	.	PUNCT
cjel-5558	223	1	i	i	PRON
cjel-5558	223	2	d.	d.	PROPN
cjel-5558	223	3	at	at	ADP
cjel-5558	223	4	862	862	NUM
cjel-5558	223	5	.	.	PUNCT
cjel-5558	224	1	52	52	NUM
cjel-5558	224	2	.	.	X
cjel-5558	225	1	268	268	NUM
cjel-5558	225	2	u.s	u.s	PROPN
cjel-5558	225	3	.	.	PROPN
cjel-5558	225	4	45	45	NUM
cjel-5558	225	5	,	,	PUNCT
cjel-5558	225	6	49	49	NUM
cjel-5558	225	7	-	-	SYM
cjel-5558	225	8	50	50	NUM
cjel-5558	225	9	(	(	PUNCT
cjel-5558	225	10	1925	1925	NUM
cjel-5558	225	11	)	)	PUNCT
cjel-5558	225	12	.	.	PUNCT
cjel-5558	226	1	53	53	NUM
cjel-5558	226	2	.	.	PUNCT
cjel-5558	226	3	commonwealth	commonwealth	PROPN
cjel-5558	226	4	edison	edison	PROPN
cjel-5558	226	5	co.	co.	PROPN
cjel-5558	226	6	v.	v.	ADP
cjel-5558	226	7	state	state	PROPN
cjel-5558	226	8	,	,	PUNCT
cjel-5558	226	9	615	615	NUM
cjel-5558	226	10	p.2d	p.2d	SYM
cjel-5558	226	11	847	847	NUM
cjel-5558	226	12	,	,	PUNCT
cjel-5558	226	13	857	857	NUM
cjel-5558	226	14	(	(	PUNCT
cjel-5558	226	15	mont	mont	NOUN
cjel-5558	226	16	.	.	PUNCT
cjel-5558	226	17	1980	1980	NUM
cjel-5558	226	18	)	)	PUNCT
cjel-5558	226	19	,	,	PUNCT
cjel-5558	226	20	af'd	af'd	PROPN
cjel-5558	226	21	,	,	PUNCT
cjel-5558	226	22	101	101	NUM
cjel-5558	226	23	s.ct	s.ct	NOUN
cjel-5558	226	24	.	.	PROPN
cjel-5558	226	25	2946	2946	NUM
cjel-5558	226	26	(	(	PUNCT
cjel-5558	226	27	1981	1981	NUM
cjel-5558	226	28	)	)	PUNCT
cjel-5558	226	29	.	.	PUNCT
cjel-5558	227	1	54	54	NUM
cjel-5558	227	2	.	.	PUNCT
cjel-5558	228	1	hope	hope	VERB
cjel-5558	228	2	natural	natural	PROPN
cjel-5558	228	3	gas	gas	PROPN
cjel-5558	228	4	co.	co.	PROPN
cjel-5558	228	5	v.	v.	ADP
cjel-5558	228	6	hall	hall	PROPN
cjel-5558	228	7	,	,	PUNCT
cjel-5558	228	8	274	274	NUM
cjel-5558	228	9	u.s	u.s	PROPN
cjel-5558	228	10	.	.	PROPN
cjel-5558	228	11	284	284	NUM
cjel-5558	228	12	(	(	PUNCT
cjel-5558	228	13	1927	1927	NUM
cjel-5558	228	14	)	)	PUNCT
cjel-5558	228	15	;	;	PUNCT
cjel-5558	228	16	oliver	oliver	PROPN
cjel-5558	228	17	iron	iron	PROPN
cjel-5558	228	18	mining	mining	PROPN
cjel-5558	228	19	co.	co.	PROPN
cjel-5558	228	20	v.	v.	ADP
cjel-5558	228	21	lord	lord	PROPN
cjel-5558	228	22	,	,	PUNCT
cjel-5558	228	23	262	262	NUM
cjel-5558	228	24	u.s	u.s	PROPN
cjel-5558	228	25	.	.	PROPN
cjel-5558	228	26	172	172	NUM
cjel-5558	228	27	(	(	PUNCT
cjel-5558	228	28	1923	1923	NUM
cjel-5558	228	29	)	)	PUNCT
cjel-5558	228	30	;	;	PUNCT
cjel-5558	228	31	heisler	heisler	PROPN
cjel-5558	228	32	v.	v.	PROPN
cjel-5558	228	33	thomas	thomas	PROPN
cjel-5558	228	34	colliery	colliery	PROPN
cjel-5558	228	35	co.	co.	PROPN
cjel-5558	228	36	,	,	PUNCT
cjel-5558	228	37	260	260	NUM
cjel-5558	228	38	u.s	u.s	PROPN
cjel-5558	228	39	.	.	PROPN
cjel-5558	228	40	245	245	NUM
cjel-5558	228	41	(	(	PUNCT
cjel-5558	228	42	1922	1922	NUM
cjel-5558	228	43	)	)	PUNCT
cjel-5558	228	44	.	.	PUNCT
cjel-5558	229	1	55	55	NUM
cjel-5558	229	2	.	.	PUNCT
cjel-5558	229	3	commonwealth	commonwealth	PROPN
cjel-5558	229	4	edison	edison	PROPN
cjel-5558	229	5	co.	co.	PROPN
cjel-5558	229	6	v.	v.	ADP
cjel-5558	229	7	state	state	PROPN
cjel-5558	229	8	,	,	PUNCT
cjel-5558	229	9	615	615	NUM
cjel-5558	229	10	p.2d	p.2d	SYM
cjel-5558	229	11	847	847	NUM
cjel-5558	229	12	,	,	PUNCT
cjel-5558	229	13	851	851	NUM
cjel-5558	229	14	(	(	PUNCT
cjel-5558	229	15	mont	mont	NOUN
cjel-5558	229	16	.	.	PUNCT
cjel-5558	229	17	1980	1980	NUM
cjel-5558	229	18	)	)	PUNCT
cjel-5558	229	19	,	,	PUNCT
cjel-5558	229	20	ajj'd	ajj'd	VERB
cjel-5558	229	21	,	,	PUNCT
cjel-5558	229	22	101	101	NUM
cjel-5558	229	23	s.ct	s.ct	NOUN
cjel-5558	229	24	.	.	PROPN
cjel-5558	229	25	2946	2946	NUM
cjel-5558	229	26	(	(	PUNCT
cjel-5558	229	27	1981	1981	NUM
cjel-5558	229	28	)	)	PUNCT
cjel-5558	229	29	.	.	PUNCT
cjel-5558	230	1	56	56	NUM
cjel-5558	230	2	.	.	X
cjel-5558	230	3	430	430	NUM
cjel-5558	230	4	u.s	u.s	PROPN
cjel-5558	230	5	.	.	PROPN
cjel-5558	230	6	274	274	NUM
cjel-5558	230	7	(	(	PUNCT
cjel-5558	230	8	1977	1977	NUM
cjel-5558	230	9	)	)	PUNCT
cjel-5558	230	10	.	.	PUNCT
cjel-5558	231	1	see	see	VERB
cjel-5558	231	2	infra	infra	NOUN
cjel-5558	231	3	text	text	NOUN
cjel-5558	231	4	accompanying	accompanying	ADJ
cjel-5558	231	5	notes	note	NOUN
cjel-5558	231	6	81	81	NUM
cjel-5558	231	7	-	-	SYM
cjel-5558	231	8	91	91	NUM
cjel-5558	231	9	.	.	PUNCT
cjel-5558	232	1	57	57	NUM
cjel-5558	232	2	.	.	PUNCT
cjel-5558	232	3	commonwealth	commonwealth	PROPN
cjel-5558	232	4	edison	edison	PROPN
cjel-5558	232	5	co.	co.	PROPN
cjel-5558	232	6	v.	v.	ADP
cjel-5558	232	7	state	state	PROPN
cjel-5558	232	8	,	,	PUNCT
cjel-5558	232	9	615	615	NUM
cjel-5558	232	10	p.2d	p.2d	SYM
cjel-5558	232	11	847	847	NUM
cjel-5558	232	12	,	,	PUNCT
cjel-5558	232	13	856	856	NUM
cjel-5558	232	14	(	(	PUNCT
cjel-5558	232	15	mont	mont	NOUN
cjel-5558	232	16	.	.	PUNCT
cjel-5558	232	17	1980	1980	NUM
cjel-5558	232	18	)	)	PUNCT
cjel-5558	232	19	,	,	PUNCT
cjel-5558	232	20	afj'd	afj'd	NOUN
cjel-5558	232	21	,	,	PUNCT
cjel-5558	232	22	101	101	NUM
cjel-5558	232	23	s.ct	s.ct	NOUN
cjel-5558	232	24	.	.	PROPN
cjel-5558	232	25	2946	2946	NUM
cjel-5558	232	26	(	(	PUNCT
cjel-5558	232	27	1981	1981	NUM
cjel-5558	232	28	)	)	PUNCT
cjel-5558	232	29	.	.	PUNCT
cjel-5558	233	1	58	58	NUM
cjel-5558	233	2	.	.	X
cjel-5558	233	3	260	260	NUM
cjel-5558	234	1	u.s	u.s	PROPN
cjel-5558	234	2	.	.	PROPN
cjel-5558	234	3	245	245	NUM
cjel-5558	234	4	(	(	PUNCT
cjel-5558	234	5	1922	1922	NUM
cjel-5558	234	6	)	)	PUNCT
cjel-5558	234	7	.	.	PUNCT
cjel-5558	235	1	1982	1982	NUM
cjel-5558	235	2	]	]	PUNCT
cjel-5558	235	3	columbia	columbia	PROPN
cjel-5558	235	4	journal	journal	PROPN
cjel-5558	235	5	of	of	ADP
cjel-5558	235	6	environmental	environmental	ADJ
cjel-5558	235	7	law	law	NOUN
cjel-5558	235	8	the	the	DET
cjel-5558	235	9	equal	equal	ADJ
cjel-5558	235	10	protection	protection	NOUN
cjel-5558	235	11	clause.5	clause.5	VERB
cjel-5558	235	12	9	9	NUM
cjel-5558	235	13	the	the	DET
cjel-5558	235	14	court	court	NOUN
cjel-5558	235	15	further	far	ADV
cjel-5558	235	16	held	hold	VERB
cjel-5558	235	17	that	that	SCONJ
cjel-5558	235	18	no	no	DET
cjel-5558	235	19	commerce	commerce	NOUN
cjel-5558	235	20	clause	clause	NOUN
cjel-5558	235	21	claim	claim	NOUN
cjel-5558	235	22	could	could	AUX
cjel-5558	235	23	be	be	AUX
cjel-5558	235	24	made	make	VERB
cjel-5558	235	25	because	because	SCONJ
cjel-5558	235	26	the	the	DET
cjel-5558	235	27	coal	coal	NOUN
cjel-5558	235	28	had	have	AUX
cjel-5558	235	29	not	not	PART
cjel-5558	235	30	yet	yet	ADV
cjel-5558	235	31	entered	enter	VERB
cjel-5558	235	32	interstate	interstate	ADJ
cjel-5558	235	33	commerce	commerce	NOUN
cjel-5558	235	34	.	.	PUNCT
cjel-5558	236	1	60	60	NUM
cjel-5558	236	2	the	the	DET
cjel-5558	236	3	montana	montana	PROPN
cjel-5558	236	4	supreme	supreme	PROPN
cjel-5558	236	5	court	court	PROPN
cjel-5558	236	6	relied	rely	VERB
cjel-5558	236	7	upon	upon	SCONJ
cjel-5558	236	8	the	the	DET
cjel-5558	236	9	latter	latter	ADJ
cjel-5558	236	10	holding	holding	NOUN
cjel-5558	236	11	in	in	ADP
cjel-5558	236	12	sustaining	sustain	VERB
cjel-5558	236	13	montana	montana	PROPN
cjel-5558	236	14	's	's	PART
cjel-5558	236	15	coal	coal	NOUN
cjel-5558	236	16	severance	severance	NOUN
cjel-5558	236	17	tax	tax	NOUN
cjel-5558	236	18	.	.	PUNCT
cjel-5558	237	1	commonwealth	commonwealth	PROPN
cjel-5558	237	2	edison	edison	PROPN
cjel-5558	237	3	appealed	appeal	VERB
cjel-5558	237	4	the	the	DET
cjel-5558	237	5	decision	decision	NOUN
cjel-5558	237	6	of	of	ADP
cjel-5558	237	7	the	the	DET
cjel-5558	237	8	montana	montana	PROPN
cjel-5558	237	9	supreme	supreme	PROPN
cjel-5558	237	10	court	court	PROPN
cjel-5558	237	11	to	to	ADP
cjel-5558	237	12	the	the	DET
cjel-5558	237	13	united	united	PROPN
cjel-5558	237	14	states	states	PROPN
cjel-5558	237	15	supreme	supreme	PROPN
cjel-5558	237	16	court	court	PROPN
cjel-5558	237	17	,	,	PUNCT
cjel-5558	237	18	"	"	PUNCT
cjel-5558	237	19	'	'	PUNCT
cjel-5558	237	20	which	which	PRON
cjel-5558	237	21	granted	grant	VERB
cjel-5558	237	22	review.62	review.62	NOUN
cjel-5558	237	23	although	although	SCONJ
cjel-5558	237	24	the	the	DET
cjel-5558	237	25	supreme	supreme	PROPN
cjel-5558	237	26	court	court	PROPN
cjel-5558	237	27	upheld	uphold	VERB
cjel-5558	237	28	the	the	DET
cjel-5558	237	29	montana	montana	PROPN
cjel-5558	237	30	coal	coal	PROPN
cjel-5558	237	31	severance	severance	PROPN
cjel-5558	237	32	tax	tax	NOUN
cjel-5558	237	33	,	,	PUNCT
cjel-5558	237	34	3	3	NUM
cjel-5558	237	35	it	it	PRON
cjel-5558	237	36	rejected	reject	VERB
cjel-5558	237	37	the	the	DET
cjel-5558	237	38	montana	montana	PROPN
cjel-5558	237	39	supreme	supreme	PROPN
cjel-5558	237	40	court	court	PROPN
cjel-5558	237	41	's	's	PART
cjel-5558	237	42	reliance	reliance	NOUN
cjel-5558	237	43	on	on	ADP
cjel-5558	237	44	heisler	heisler	NOUN
cjel-5558	237	45	.	.	PUNCT
cjel-5558	238	1	the	the	DET
cjel-5558	238	2	court	court	NOUN
cjel-5558	238	3	agreed	agree	VERB
cjel-5558	238	4	with	with	ADP
cjel-5558	238	5	appellants	appellant	NOUN
cjel-5558	238	6	that	that	SCONJ
cjel-5558	238	7	heisler	heisler	PROPN
cjel-5558	238	8	had	have	AUX
cjel-5558	238	9	been	be	AUX
cjel-5558	238	10	undermined	undermine	VERB
cjel-5558	238	11	by	by	ADP
cjel-5558	238	12	more	more	ADJ
cjel-5558	238	13	recent	recent	ADJ
cjel-5558	238	14	cases	case	NOUN
cjel-5558	238	15	rejecting	reject	VERB
cjel-5558	238	16	the	the	DET
cjel-5558	238	17	notion	notion	NOUN
cjel-5558	238	18	that	that	SCONJ
cjel-5558	238	19	a	a	DET
cjel-5558	238	20	state	state	NOUN
cjel-5558	238	21	tax	tax	NOUN
cjel-5558	238	22	or	or	CCONJ
cjel-5558	238	23	regulation	regulation	NOUN
cjel-5558	238	24	affecting	affect	VERB
cjel-5558	238	25	interstate	interstate	ADJ
cjel-5558	238	26	commerce	commerce	NOUN
cjel-5558	238	27	was	be	AUX
cjel-5558	238	28	immune	immune	ADJ
cjel-5558	238	29	from	from	ADP
cjel-5558	238	30	commerce	commerce	NOUN
cjel-5558	238	31	clause	clause	NOUN
cjel-5558	238	32	scrutiny	scrutiny	NOUN
cjel-5558	238	33	because	because	SCONJ
cjel-5558	238	34	it	it	PRON
cjel-5558	238	35	attached	attach	VERB
cjel-5558	238	36	only	only	ADV
cjel-5558	238	37	to	to	ADP
cjel-5558	238	38	a	a	DET
cjel-5558	238	39	local	local	ADJ
cjel-5558	238	40	activity	activity	NOUN
cjel-5558	238	41	.	.	PUNCT
cjel-5558	239	1	4	4	NUM
cjel-5558	239	2	because	because	SCONJ
cjel-5558	239	3	the	the	DET
cjel-5558	239	4	economic	economic	ADJ
cjel-5558	239	5	effects	effect	NOUN
cjel-5558	239	6	of	of	ADP
cjel-5558	239	7	a	a	DET
cjel-5558	239	8	severance	severance	NOUN
cjel-5558	239	9	tax	tax	NOUN
cjel-5558	239	10	could	could	AUX
cjel-5558	239	11	not	not	PART
cjel-5558	239	12	be	be	AUX
cjel-5558	239	13	distinguished	distinguish	VERB
cjel-5558	239	14	from	from	ADP
cjel-5558	239	15	other	other	ADJ
cjel-5558	239	16	taxes	taxis	NOUN
cjel-5558	239	17	that	that	PRON
cjel-5558	239	18	had	have	AUX
cjel-5558	239	19	been	be	AUX
cjel-5558	239	20	subjected	subject	VERB
cjel-5558	239	21	to	to	ADP
cjel-5558	239	22	commerce	commerce	NOUN
cjel-5558	239	23	clause	clause	NOUN
cjel-5558	239	24	scrutiny	scrutiny	NOUN
cjel-5558	239	25	,	,	PUNCT
cjel-5558	239	26	the	the	DET
cjel-5558	239	27	court	court	NOUN
cjel-5558	239	28	held	hold	VERB
cjel-5558	239	29	that	that	SCONJ
cjel-5558	239	30	the	the	DET
cjel-5558	239	31	montana	montana	PROPN
cjel-5558	239	32	tax	tax	NOUN
cjel-5558	239	33	must	must	AUX
cjel-5558	239	34	be	be	AUX
cjel-5558	239	35	evaluated	evaluate	VERB
cjel-5558	239	36	under	under	ADP
cjel-5558	239	37	the	the	DET
cjel-5558	239	38	four	four	NUM
cjel-5558	239	39	-	-	PUNCT
cjel-5558	239	40	part	part	NOUN
cjel-5558	239	41	test	test	NOUN
cjel-5558	239	42	of	of	ADP
cjel-5558	239	43	complete	complete	ADJ
cjel-5558	239	44	auto	auto	NOUN
cjel-5558	239	45	transit	transit	NOUN
cjel-5558	239	46	.	.	PUNCT
cjel-5558	240	1	after	after	ADP
cjel-5558	240	2	conducting	conduct	VERB
cjel-5558	240	3	its	its	PRON
cjel-5558	240	4	own	own	ADJ
cjel-5558	240	5	analysis	analysis	NOUN
cjel-5558	240	6	of	of	ADP
cjel-5558	240	7	the	the	DET
cjel-5558	240	8	severance	severance	NOUN
cjel-5558	240	9	tax	tax	NOUN
cjel-5558	240	10	under	under	ADP
cjel-5558	240	11	the	the	DET
cjel-5558	240	12	criteria	criterion	NOUN
cjel-5558	240	13	of	of	ADP
cjel-5558	240	14	the	the	DET
cjel-5558	240	15	four	four	NUM
cjel-5558	240	16	-	-	PUNCT
cjel-5558	240	17	part	part	NOUN
cjel-5558	240	18	test	test	NOUN
cjel-5558	240	19	,	,	PUNCT
cjel-5558	240	20	the	the	DET
cjel-5558	240	21	court	court	NOUN
cjel-5558	240	22	agreed	agree	VERB
cjel-5558	240	23	with	with	ADP
cjel-5558	240	24	the	the	DET
cjel-5558	240	25	montana	montana	PROPN
cjel-5558	240	26	court	court	NOUN
cjel-5558	240	27	's	's	PART
cjel-5558	240	28	alternative	alternative	NOUN
cjel-5558	240	29	holding	hold	VERB
cjel-5558	240	30	that	that	SCONJ
cjel-5558	240	31	the	the	DET
cjel-5558	240	32	appellants	appellant	NOUN
cjel-5558	240	33	'	'	PART
cjel-5558	240	34	commerce	commerce	NOUN
cjel-5558	240	35	clause	clause	NOUN
cjel-5558	240	36	claim	claim	NOUN
cjel-5558	240	37	could	could	AUX
cjel-5558	240	38	not	not	PART
cjel-5558	240	39	have	have	AUX
cjel-5558	240	40	prevailed	prevail	VERB
cjel-5558	240	41	under	under	ADP
cjel-5558	240	42	the	the	DET
cjel-5558	240	43	complete	complete	ADJ
cjel-5558	240	44	auto	auto	NOUN
cjel-5558	240	45	transit	transit	NOUN
cjel-5558	240	46	test	test	NOUN
cjel-5558	240	47	.	.	PUNCT
cjel-5558	241	1	65	65	NUM
cjel-5558	241	2	turning	turn	VERB
cjel-5558	241	3	to	to	ADP
cjel-5558	241	4	appellants	appellant	NOUN
cjel-5558	241	5	'	'	PART
cjel-5558	241	6	challenge	challenge	NOUN
cjel-5558	241	7	under	under	ADP
cjel-5558	241	8	the	the	DET
cjel-5558	241	9	supremacy	supremacy	NOUN
cjel-5558	241	10	clause	clause	NOUN
cjel-5558	241	11	,	,	PUNCT
cjel-5558	241	12	the	the	DET
cjel-5558	241	13	court	court	NOUN
cjel-5558	241	14	held	hold	VERB
cjel-5558	241	15	that	that	SCONJ
cjel-5558	241	16	while	while	SCONJ
cjel-5558	241	17	federal	federal	ADJ
cjel-5558	241	18	statutes	statute	NOUN
cjel-5558	241	19	encourage	encourage	VERB
cjel-5558	241	20	coal	coal	NOUN
cjel-5558	241	21	use	use	NOUN
cjel-5558	241	22	,	,	PUNCT
cjel-5558	241	23	there	there	ADV
cjel-5558	241	24	59	59	NUM
cjel-5558	241	25	.	.	PUNCT
cjel-5558	242	1	i	i	PRON
cjel-5558	242	2	d.	d.	PROPN
cjel-5558	242	3	at	at	ADP
cjel-5558	242	4	255	255	NUM
cjel-5558	242	5	.	.	PUNCT
cjel-5558	243	1	60	60	NUM
cjel-5558	243	2	.	.	PUNCT
cjel-5558	244	1	i	i	PRON
cjel-5558	244	2	d.	d.	PROPN
cjel-5558	244	3	at	at	ADP
cjel-5558	244	4	261	261	NUM
cjel-5558	244	5	.	.	PUNCT
cjel-5558	244	6	heisler	heisler	PROPN
cjel-5558	244	7	remained	remain	VERB
cjel-5558	244	8	the	the	DET
cjel-5558	244	9	controlling	control	VERB
cjel-5558	244	10	case	case	NOUN
cjel-5558	244	11	in	in	ADP
cjel-5558	244	12	the	the	DET
cjel-5558	244	13	field	field	NOUN
cjel-5558	244	14	of	of	ADP
cjel-5558	244	15	state	state	NOUN
cjel-5558	244	16	energy	energy	NOUN
cjel-5558	244	17	resources	resource	NOUN
cjel-5558	244	18	taxation	taxation	NOUN
cjel-5558	244	19	for	for	ADP
cjel-5558	244	20	60	60	NUM
cjel-5558	244	21	years	year	NOUN
cjel-5558	244	22	.	.	PUNCT
cjel-5558	245	1	61	61	NUM
cjel-5558	245	2	.	.	PUNCT
cjel-5558	246	1	pursuant	pursuant	ADJ
cjel-5558	246	2	to	to	ADP
cjel-5558	246	3	28	28	NUM
cjel-5558	246	4	u.s.c	u.s.c	ADJ
cjel-5558	246	5	.	.	PUNCT
cjel-5558	247	1	§	§	PROPN
cjel-5558	247	2	1257(2)(1976	1257(2)(1976	NUM
cjel-5558	247	3	)	)	PUNCT
cjel-5558	247	4	,	,	PUNCT
cjel-5558	247	5	the	the	DET
cjel-5558	247	6	supreme	supreme	PROPN
cjel-5558	247	7	court	court	PROPN
cjel-5558	247	8	will	will	AUX
cjel-5558	247	9	review	review	VERB
cjel-5558	247	10	decisions	decision	NOUN
cjel-5558	247	11	by	by	ADP
cjel-5558	247	12	appeal	appeal	NOUN
cjel-5558	247	13	if	if	SCONJ
cjel-5558	247	14	a	a	DET
cjel-5558	247	15	state	state	NOUN
cjel-5558	247	16	court	court	NOUN
cjel-5558	247	17	has	have	AUX
cjel-5558	247	18	upheld	uphold	VERB
cjel-5558	247	19	a	a	DET
cjel-5558	247	20	state	state	NOUN
cjel-5558	247	21	statute	statute	NOUN
cjel-5558	247	22	against	against	ADP
cjel-5558	247	23	a	a	DET
cjel-5558	247	24	claim	claim	NOUN
cjel-5558	247	25	that	that	SCONJ
cjel-5558	247	26	it	it	PRON
cjel-5558	247	27	is	be	AUX
cjel-5558	247	28	repugnant	repugnant	ADJ
cjel-5558	247	29	to	to	ADP
cjel-5558	247	30	the	the	DET
cjel-5558	247	31	constitution	constitution	NOUN
cjel-5558	247	32	,	,	PUNCT
cjel-5558	247	33	treaties	treaty	NOUN
cjel-5558	247	34	or	or	CCONJ
cjel-5558	247	35	laws	law	NOUN
cjel-5558	247	36	of	of	ADP
cjel-5558	247	37	the	the	DET
cjel-5558	247	38	united	united	PROPN
cjel-5558	247	39	states	states	PROPN
cjel-5558	247	40	.	.	PUNCT
cjel-5558	248	1	62	62	NUM
cjel-5558	248	2	.	.	PUNCT
cjel-5558	248	3	commonwealth	commonwealth	PROPN
cjel-5558	248	4	edison	edison	PROPN
cjel-5558	248	5	co.	co.	PROPN
cjel-5558	248	6	v.	v.	ADP
cjel-5558	248	7	montana	montana	PROPN
cjel-5558	248	8	,	,	PUNCT
cjel-5558	248	9	101	101	NUM
cjel-5558	248	10	s.ct	s.ct	NOUN
cjel-5558	248	11	.	.	PROPN
cjel-5558	248	12	607	607	NUM
cjel-5558	248	13	(	(	PUNCT
cjel-5558	248	14	1980	1980	NUM
cjel-5558	248	15	)	)	PUNCT
cjel-5558	248	16	.	.	PUNCT
cjel-5558	249	1	appeal	appeal	VERB
cjel-5558	249	2	to	to	ADP
cjel-5558	249	3	the	the	DET
cjel-5558	249	4	supreme	supreme	PROPN
cjel-5558	249	5	court	court	PROPN
cjel-5558	249	6	under	under	ADP
cjel-5558	249	7	28	28	NUM
cjel-5558	249	8	u.s.c	u.s.c	ADJ
cjel-5558	249	9	.	.	PUNCT
cjel-5558	250	1	§	§	PROPN
cjel-5558	250	2	1257(2	1257(2	PROPN
cjel-5558	250	3	)	)	PUNCT
cjel-5558	250	4	is	be	AUX
cjel-5558	250	5	ostensibly	ostensibly	ADV
cjel-5558	250	6	a	a	DET
cjel-5558	250	7	matter	matter	NOUN
cjel-5558	250	8	of	of	ADP
cjel-5558	250	9	right	right	NOUN
cjel-5558	250	10	.	.	PUNCT
cjel-5558	251	1	however	however	ADV
cjel-5558	251	2	,	,	PUNCT
cjel-5558	251	3	as	as	ADP
cjel-5558	251	4	with	with	ADP
cjel-5558	251	5	certiorari	certiorari	NOUN
cjel-5558	251	6	,	,	PUNCT
cjel-5558	251	7	it	it	PRON
cjel-5558	251	8	is	be	AUX
cjel-5558	251	9	essentially	essentially	ADV
cjel-5558	251	10	discretionary	discretionary	ADJ
cjel-5558	251	11	.	.	PUNCT
cjel-5558	252	1	"	"	PUNCT
cjel-5558	252	2	[	[	X
cjel-5558	252	3	i]n	i]n	NOUN
cjel-5558	252	4	most	most	ADJ
cjel-5558	252	5	cases	case	NOUN
cjel-5558	252	6	the	the	DET
cjel-5558	252	7	court	court	NOUN
cjel-5558	252	8	summarily	summarily	ADV
cjel-5558	252	9	affirms	affirm	VERB
cjel-5558	252	10	,	,	PUNCT
cjel-5558	252	11	or	or	CCONJ
cjel-5558	252	12	dismisses	dismiss	VERB
cjel-5558	252	13	the	the	DET
cjel-5558	252	14	appeal	appeal	NOUN
cjel-5558	252	15	for	for	ADP
cjel-5558	252	16	want	want	NOUN
cjel-5558	252	17	of	of	ADP
cjel-5558	252	18	a	a	DET
cjel-5558	252	19	substantial	substantial	ADJ
cjel-5558	252	20	federal	federal	ADJ
cjel-5558	252	21	question	question	NOUN
cjel-5558	252	22	.	.	PUNCT
cjel-5558	253	1	thus	thus	ADV
cjel-5558	253	2	while	while	SCONJ
cjel-5558	253	3	such	such	ADJ
cjel-5558	253	4	dispositions	disposition	NOUN
cjel-5558	253	5	represent	represent	VERB
cjel-5558	253	6	decisions	decision	NOUN
cjel-5558	253	7	on	on	ADP
cjel-5558	253	8	the	the	DET
cjel-5558	253	9	merits	merit	NOUN
cjel-5558	253	10	,	,	PUNCT
cjel-5558	253	11	they	they	PRON
cjel-5558	253	12	are	be	AUX
cjel-5558	253	13	of	of	ADP
cjel-5558	253	14	scant	scant	ADJ
cjel-5558	253	15	comfort	comfort	NOUN
cjel-5558	253	16	to	to	ADP
cjel-5558	253	17	the	the	DET
cjel-5558	253	18	appellant	appellant	NOUN
cjel-5558	253	19	who	who	PRON
cjel-5558	253	20	has	have	AUX
cjel-5558	253	21	obtained	obtain	VERB
cjel-5558	253	22	no	no	DET
cjel-5558	253	23	relief	relief	NOUN
cjel-5558	253	24	.	.	PUNCT
cjel-5558	253	25	"	"	PUNCT
cjel-5558	254	1	c.	c.	PROPN
cjel-5558	254	2	wright	wright	PROPN
cjel-5558	254	3	,	,	PUNCT
cjel-5558	254	4	handbook	handbook	NOUN
cjel-5558	254	5	of	of	ADP
cjel-5558	254	6	the	the	DET
cjel-5558	254	7	law	law	NOUN
cjel-5558	254	8	of	of	ADP
cjel-5558	254	9	federal	federal	ADJ
cjel-5558	254	10	couwrs	couwrs	PROPN
cjel-5558	254	11	551	551	NUM
cjel-5558	254	12	(	(	PUNCT
cjel-5558	254	13	3d	3d	NUM
cjel-5558	254	14	ed	ed	NOUN
cjel-5558	254	15	.	.	PROPN
cjel-5558	254	16	1976	1976	NUM
cjel-5558	254	17	)	)	PUNCT
cjel-5558	254	18	.	.	PUNCT
cjel-5558	255	1	63	63	NUM
cjel-5558	255	2	.	.	PUNCT
cjel-5558	255	3	commonwealth	commonwealth	PROPN
cjel-5558	255	4	edison	edison	PROPN
cjel-5558	255	5	co.	co.	PROPN
cjel-5558	255	6	v.	v.	ADP
cjel-5558	255	7	montana	montana	PROPN
cjel-5558	255	8	,	,	PUNCT
cjel-5558	255	9	101	101	NUM
cjel-5558	255	10	s.ct	s.ct	NOUN
cjel-5558	255	11	.	.	PROPN
cjel-5558	255	12	2946	2946	NUM
cjel-5558	255	13	,	,	PUNCT
cjel-5558	255	14	2964	2964	NUM
cjel-5558	255	15	(	(	PUNCT
cjel-5558	255	16	1981	1981	NUM
cjel-5558	255	17	)	)	PUNCT
cjel-5558	255	18	.	.	PUNCT
cjel-5558	256	1	the	the	DET
cjel-5558	256	2	court	court	NOUN
cjel-5558	256	3	affirmed	affirm	VERB
cjel-5558	256	4	the	the	DET
cjel-5558	256	5	montana	montana	PROPN
cjel-5558	256	6	supreme	supreme	PROPN
cjel-5558	256	7	court	court	PROPN
cjel-5558	256	8	in	in	ADP
cjel-5558	256	9	a	a	DET
cjel-5558	256	10	6	6	NUM
cjel-5558	256	11	-	-	SYM
cjel-5558	256	12	3	3	NUM
cjel-5558	256	13	decision	decision	NOUN
cjel-5558	256	14	.	.	PUNCT
cjel-5558	257	1	justice	justice	PROPN
cjel-5558	257	2	marshall	marshall	PROPN
cjel-5558	257	3	wrote	write	VERB
cjel-5558	257	4	the	the	DET
cjel-5558	257	5	majority	majority	NOUN
cjel-5558	257	6	opinion	opinion	NOUN
cjel-5558	257	7	,	,	PUNCT
cjel-5558	257	8	justice	justice	PROPN
cjel-5558	257	9	white	white	PROPN
cjel-5558	257	10	wrote	write	VERB
cjel-5558	257	11	a	a	DET
cjel-5558	257	12	concurring	concurring	NOUN
cjel-5558	257	13	opinion	opinion	NOUN
cjel-5558	257	14	,	,	PUNCT
cjel-5558	257	15	and	and	CCONJ
cjel-5558	257	16	justices	justice	NOUN
cjel-5558	257	17	powell	powell	PROPN
cjel-5558	257	18	and	and	CCONJ
cjel-5558	257	19	stevens	stevens	PROPN
cjel-5558	257	20	joined	join	VERB
cjel-5558	257	21	in	in	ADP
cjel-5558	257	22	justice	justice	PROPN
cjel-5558	257	23	blackmun	blackmun	PROPN
cjel-5558	257	24	's	's	PART
cjel-5558	257	25	dissent	dissent	NOUN
cjel-5558	257	26	.	.	PUNCT
cjel-5558	258	1	64	64	NUM
cjel-5558	258	2	.	.	PUNCT
cjel-5558	259	1	i	i	PRON
cjel-5558	259	2	d.	d.	PROPN
cjel-5558	259	3	at	at	ADP
cjel-5558	259	4	2952	2952	NUM
cjel-5558	259	5	.	.	PUNCT
cjel-5558	260	1	the	the	DET
cjel-5558	260	2	court	court	NOUN
cjel-5558	260	3	cited	cite	VERB
cjel-5558	260	4	hunt	hunt	PROPN
cjel-5558	260	5	v.	v.	ADP
cjel-5558	260	6	washington	washington	PROPN
cjel-5558	260	7	apple	apple	PROPN
cjel-5558	260	8	advertising	advertising	NOUN
cjel-5558	260	9	comm'n	comm'n	PROPN
cjel-5558	260	10	.	.	PROPN
cjel-5558	260	11	,	,	PUNCT
cjel-5558	260	12	432	432	NUM
cjel-5558	260	13	u.s	u.s	PROPN
cjel-5558	260	14	.	.	PROPN
cjel-5558	260	15	333	333	NUM
cjel-5558	260	16	,	,	PUNCT
cjel-5558	260	17	350	350	NUM
cjel-5558	260	18	(	(	PUNCT
cjel-5558	260	19	1977	1977	NUM
cjel-5558	260	20	)	)	PUNCT
cjel-5558	260	21	;	;	PUNCT
cjel-5558	261	1	pike	pike	NOUN
cjel-5558	261	2	v.	v.	PROPN
cjel-5558	261	3	bruce	bruce	PROPN
cjel-5558	261	4	church	church	PROPN
cjel-5558	261	5	,	,	PUNCT
cjel-5558	261	6	inc	inc	PROPN
cjel-5558	261	7	.	.	PROPN
cjel-5558	261	8	,	,	PUNCT
cjel-5558	261	9	397	397	NUM
cjel-5558	261	10	u.s	u.s	PROPN
cjel-5558	261	11	.	.	PROPN
cjel-5558	261	12	137	137	NUM
cjel-5558	261	13	,	,	PUNCT
cjel-5558	261	14	141	141	NUM
cjel-5558	261	15	-	-	SYM
cjel-5558	261	16	42	42	NUM
cjel-5558	261	17	(	(	PUNCT
cjel-5558	261	18	1970	1970	NUM
cjel-5558	261	19	)	)	PUNCT
cjel-5558	261	20	;	;	PUNCT
cjel-5558	261	21	nippert	nippert	NOUN
cjel-5558	261	22	v.	v.	ADP
cjel-5558	261	23	city	city	PROPN
cjel-5558	261	24	of	of	ADP
cjel-5558	261	25	richmond	richmond	PROPN
cjel-5558	261	26	,	,	PUNCT
cjel-5558	261	27	327	327	NUM
cjel-5558	261	28	u.s	u.s	PROPN
cjel-5558	261	29	.	.	PROPN
cjel-5558	261	30	416	416	NUM
cjel-5558	261	31	,	,	PUNCT
cjel-5558	261	32	423	423	NUM
cjel-5558	261	33	-	-	SYM
cjel-5558	261	34	24	24	NUM
cjel-5558	261	35	(	(	PUNCT
cjel-5558	261	36	1946	1946	NUM
cjel-5558	261	37	)	)	PUNCT
cjel-5558	261	38	.	.	PUNCT
cjel-5558	262	1	65	65	NUM
cjel-5558	262	2	.	.	PUNCT
cjel-5558	262	3	commonwealth	commonwealth	PROPN
cjel-5558	262	4	edison	edison	PROPN
cjel-5558	262	5	,	,	PUNCT
cjel-5558	262	6	101	101	NUM
cjel-5558	262	7	s.ct	s.ct	NOUN
cjel-5558	262	8	.	.	PUNCT
cjel-5558	263	1	at	at	ADP
cjel-5558	263	2	2960	2960	NUM
cjel-5558	263	3	.	.	PUNCT
cjel-5558	264	1	[	[	X
cjel-5558	264	2	8:185	8:185	NUM
cjel-5558	264	3	commonwealth	commonwealth	PROPN
cjel-5558	264	4	edison	edison	PROPN
cjel-5558	264	5	co.	co.	PROPN
cjel-5558	264	6	v.	v.	ADP
cjel-5558	264	7	montana	montana	PROPN
cjel-5558	264	8	was	be	AUX
cjel-5558	264	9	no	no	DET
cjel-5558	264	10	proof	proof	NOUN
cjel-5558	264	11	that	that	SCONJ
cjel-5558	264	12	congress	congress	PROPN
cjel-5558	264	13	intended	intend	VERB
cjel-5558	264	14	to	to	PART
cjel-5558	264	15	preempt	preempt	VERB
cjel-5558	264	16	all	all	DET
cjel-5558	264	17	state	state	NOUN
cjel-5558	264	18	activity	activity	NOUN
cjel-5558	264	19	in	in	ADP
cjel-5558	264	20	the	the	DET
cjel-5558	264	21	area	area	NOUN
cjel-5558	264	22	of	of	ADP
cjel-5558	264	23	coal	coal	NOUN
cjel-5558	264	24	development	development	NOUN
cjel-5558	264	25	.	.	PUNCT
cjel-5558	265	1	to	to	ADP
cjel-5558	265	2	the	the	DET
cjel-5558	265	3	contrary	contrary	NOUN
cjel-5558	265	4	,	,	PUNCT
cjel-5558	265	5	the	the	DET
cjel-5558	265	6	court	court	NOUN
cjel-5558	265	7	found	find	VERB
cjel-5558	265	8	that	that	SCONJ
cjel-5558	265	9	the	the	DET
cjel-5558	265	10	mlla	mlla	NOUN
cjel-5558	265	11	and	and	CCONJ
cjel-5558	265	12	a	a	DET
cjel-5558	265	13	supreme	supreme	PROPN
cjel-5558	265	14	court	court	NOUN
cjel-5558	265	15	decision	decision	NOUN
cjel-5558	265	16	established	establish	VERB
cjel-5558	265	17	that	that	SCONJ
cjel-5558	265	18	congress	congress	PROPN
cjel-5558	265	19	envisioned	envision	VERB
cjel-5558	265	20	a	a	DET
cjel-5558	265	21	role	role	NOUN
cjel-5558	265	22	for	for	ADP
cjel-5558	265	23	the	the	DET
cjel-5558	265	24	states	state	NOUN
cjel-5558	265	25	.	.	PUNCT
cjel-5558	266	1	6	6	NUM
cjel-5558	266	2	in	in	ADP
cjel-5558	266	3	section	section	NOUN
cjel-5558	266	4	32	32	NUM
cjel-5558	266	5	of	of	ADP
cjel-5558	266	6	the	the	DET
cjel-5558	266	7	mlla,6	mlla,6	ADJ
cjel-5558	266	8	7	7	NUM
cjel-5558	266	9	congress	congress	PROPN
cjel-5558	266	10	had	have	AUX
cjel-5558	266	11	expressly	expressly	ADV
cjel-5558	266	12	permitted	permit	VERB
cjel-5558	266	13	states	state	NOUN
cjel-5558	266	14	to	to	PART
cjel-5558	266	15	impose	impose	VERB
cjel-5558	266	16	taxes	taxis	NOUN
cjel-5558	266	17	on	on	ADP
cjel-5558	266	18	federal	federal	ADJ
cjel-5558	266	19	lessees	lessee	NOUN
cjel-5558	266	20	.	.	PUNCT
cjel-5558	267	1	the	the	DET
cjel-5558	267	2	court	court	NOUN
cjel-5558	267	3	in	in	ADP
cjel-5558	267	4	mid	mid	ADJ
cjel-5558	267	5	-	-	ADJ
cjel-5558	267	6	northern	northern	ADJ
cjel-5558	267	7	oil	oil	PROPN
cjel-5558	267	8	co.	co.	PROPN
cjel-5558	267	9	v.	v.	ADP
cjel-5558	267	10	walker	walker	PROPN
cjel-5558	267	11	6	6	NUM
cjel-5558	267	12	had	have	AUX
cjel-5558	267	13	held	hold	VERB
cjel-5558	267	14	that	that	SCONJ
cjel-5558	267	15	under	under	ADP
cjel-5558	267	16	section	section	NOUN
cjel-5558	267	17	32	32	NUM
cjel-5558	267	18	the	the	DET
cjel-5558	267	19	states	state	NOUN
cjel-5558	267	20	could	could	AUX
cjel-5558	267	21	"	"	PUNCT
cjel-5558	267	22	levy	levy	VERB
cjel-5558	267	23	and	and	CCONJ
cjel-5558	267	24	collect	collect	VERB
cjel-5558	267	25	taxes	taxis	NOUN
cjel-5558	267	26	as	as	SCONJ
cjel-5558	267	27	though	though	SCONJ
cjel-5558	267	28	the	the	DET
cjel-5558	267	29	government	government	NOUN
cjel-5558	267	30	were	be	AUX
cjel-5558	267	31	not	not	PART
cjel-5558	267	32	concerned.16	concerned.16	PROPN
cjel-5558	267	33	9	9	NUM
cjel-5558	267	34	the	the	DET
cjel-5558	267	35	court	court	NOUN
cjel-5558	267	36	also	also	ADV
cjel-5558	267	37	held	hold	VERB
cjel-5558	267	38	that	that	SCONJ
cjel-5558	267	39	the	the	DET
cjel-5558	267	40	tax	tax	NOUN
cjel-5558	267	41	was	be	AUX
cjel-5558	267	42	not	not	PART
cjel-5558	267	43	inconsistent	inconsistent	ADJ
cjel-5558	267	44	with	with	ADP
cjel-5558	267	45	the	the	DET
cjel-5558	267	46	powerplant	powerplant	ADJ
cjel-5558	267	47	and	and	CCONJ
cjel-5558	267	48	industrial	industrial	ADJ
cjel-5558	267	49	fuel	fuel	NOUN
cjel-5558	267	50	use	use	NOUN
cjel-5558	267	51	act	act	NOUN
cjel-5558	267	52	of	of	ADP
cjel-5558	267	53	1978.70	1978.70	NUM
cjel-5558	267	54	section	section	NOUN
cjel-5558	267	55	601(a	601(a	PROPN
cjel-5558	267	56	)	)	PUNCT
cjel-5558	267	57	(	(	PUNCT
cjel-5558	267	58	2)71	2)71	NUM
cjel-5558	267	59	of	of	ADP
cjel-5558	267	60	the	the	DET
cjel-5558	267	61	act	act	NOUN
cjel-5558	267	62	anticipated	anticipate	VERB
cjel-5558	267	63	the	the	DET
cjel-5558	267	64	continued	continued	ADJ
cjel-5558	267	65	existence	existence	NOUN
cjel-5558	267	66	of	of	ADP
cjel-5558	267	67	state	state	NOUN
cjel-5558	267	68	severance	severance	NOUN
cjel-5558	267	69	taxes	taxis	NOUN
cjel-5558	267	70	,	,	PUNCT
cjel-5558	267	71	and	and	CCONJ
cjel-5558	267	72	the	the	DET
cjel-5558	267	73	legislative	legislative	ADJ
cjel-5558	267	74	history	history	NOUN
cjel-5558	267	75	shows	show	VERB
cjel-5558	267	76	that	that	SCONJ
cjel-5558	267	77	congress	congress	PROPN
cjel-5558	267	78	enacted	enact	VERB
cjel-5558	267	79	the	the	DET
cjel-5558	267	80	statute	statute	NOUN
cjel-5558	267	81	with	with	ADP
cjel-5558	267	82	the	the	DET
cjel-5558	267	83	montana	montana	PROPN
cjel-5558	267	84	coal	coal	NOUN
cjel-5558	267	85	severance	severance	NOUN
cjel-5558	267	86	tax	tax	NOUN
cjel-5558	267	87	in	in	ADP
cjel-5558	267	88	mind	mind	NOUN
cjel-5558	267	89	.	.	PUNCT
cjel-5558	268	1	72	72	NUM
cjel-5558	269	1	thus	thus	ADV
cjel-5558	269	2	,	,	PUNCT
cjel-5558	269	3	the	the	DET
cjel-5558	269	4	court	court	NOUN
cjel-5558	269	5	concluded	conclude	VERB
cjel-5558	269	6	that	that	SCONJ
cjel-5558	269	7	the	the	DET
cjel-5558	269	8	appellants	appellant	NOUN
cjel-5558	269	9	had	have	AUX
cjel-5558	269	10	failed	fail	VERB
cjel-5558	269	11	to	to	PART
cjel-5558	269	12	prove	prove	VERB
cjel-5558	269	13	that	that	SCONJ
cjel-5558	269	14	the	the	DET
cjel-5558	269	15	tax	tax	NOUN
cjel-5558	269	16	violated	violate	VERB
cjel-5558	269	17	either	either	CCONJ
cjel-5558	269	18	the	the	DET
cjel-5558	269	19	commerce	commerce	NOUN
cjel-5558	269	20	or	or	CCONJ
cjel-5558	269	21	the	the	DET
cjel-5558	269	22	supremacy	supremacy	NOUN
cjel-5558	269	23	clause	clause	NOUN
cjel-5558	269	24	,	,	PUNCT
cjel-5558	269	25	or	or	CCONJ
cjel-5558	269	26	that	that	SCONJ
cjel-5558	269	27	a	a	DET
cjel-5558	269	28	trial	trial	NOUN
cjel-5558	269	29	was	be	AUX
cjel-5558	269	30	necessary	necessary	ADJ
cjel-5558	269	31	to	to	PART
cjel-5558	269	32	determine	determine	VERB
cjel-5558	269	33	the	the	DET
cjel-5558	269	34	constitutionality	constitutionality	NOUN
cjel-5558	269	35	of	of	ADP
cjel-5558	269	36	the	the	DET
cjel-5558	269	37	tax	tax	NOUN
cjel-5558	269	38	.	.	PUNCT
cjel-5558	270	1	73	73	NUM
cjel-5558	270	2	justice	justice	NOUN
cjel-5558	270	3	blackmun	blackmun	NOUN
cjel-5558	270	4	's	's	PART
cjel-5558	270	5	dissent	dissent	NOUN
cjel-5558	270	6	was	be	AUX
cjel-5558	270	7	based	base	VERB
cjel-5558	270	8	on	on	ADP
cjel-5558	270	9	the	the	DET
cjel-5558	270	10	premise	premise	NOUN
cjel-5558	270	11	that	that	SCONJ
cjel-5558	270	12	a	a	DET
cjel-5558	270	13	"	"	PUNCT
cjel-5558	270	14	tailored	tailored	ADJ
cjel-5558	270	15	tax	tax	NOUN
cjel-5558	270	16	"	"	PUNCT
cjel-5558	270	17	'	'	PUNCT
cjel-5558	270	18	74	74	NUM
cjel-5558	270	19	deserves	deserve	VERB
cjel-5558	270	20	careful	careful	ADJ
cjel-5558	270	21	scrutiny	scrutiny	NOUN
cjel-5558	270	22	and	and	CCONJ
cjel-5558	270	23	that	that	SCONJ
cjel-5558	270	24	because	because	SCONJ
cjel-5558	270	25	the	the	DET
cjel-5558	270	26	coal	coal	NOUN
cjel-5558	270	27	severance	severance	NOUN
cjel-5558	270	28	tax	tax	NOUN
cjel-5558	270	29	was	be	AUX
cjel-5558	270	30	such	such	DET
cjel-5558	270	31	a	a	DET
cjel-5558	270	32	tax	tax	NOUN
cjel-5558	270	33	,	,	PUNCT
cjel-5558	270	34	the	the	DET
cjel-5558	270	35	appellants	appellant	NOUN
cjel-5558	270	36	deserved	deserve	VERB
cjel-5558	270	37	a	a	DET
cjel-5558	270	38	trial	trial	NOUN
cjel-5558	270	39	on	on	ADP
cjel-5558	270	40	the	the	DET
cjel-5558	270	41	facts	fact	NOUN
cjel-5558	270	42	.	.	PUNCT
cjel-5558	271	1	75	75	NUM
cjel-5558	271	2	justice	justice	NOUN
cjel-5558	271	3	blackmun	blackmun	NOUN
cjel-5558	271	4	recited	recite	VERB
cjel-5558	271	5	several	several	ADJ
cjel-5558	271	6	factors	factor	NOUN
cjel-5558	271	7	that	that	PRON
cjel-5558	271	8	vouched	vouch	VERB
cjel-5558	271	9	for	for	ADP
cjel-5558	271	10	the	the	DET
cjel-5558	271	11	substantiality	substantiality	NOUN
cjel-5558	271	12	of	of	ADP
cjel-5558	271	13	the	the	DET
cjel-5558	271	14	appellants	appellant	NOUN
cjel-5558	271	15	'	'	PART
cjel-5558	271	16	commerce	commerce	NOUN
cjel-5558	271	17	clause	clause	NOUN
cjel-5558	271	18	claim	claim	NOUN
cjel-5558	271	19	.	.	PUNCT
cjel-5558	272	1	these	these	DET
cjel-5558	272	2	66	66	NUM
cjel-5558	272	3	.	.	PUNCT
cjel-5558	273	1	i	i	PRON
cjel-5558	273	2	d.	d.	PROPN
cjel-5558	273	3	at	at	ADP
cjel-5558	273	4	2961	2961	NUM
cjel-5558	273	5	.	.	PUNCT
cjel-5558	274	1	67	67	NUM
cjel-5558	274	2	.	.	NOUN
cjel-5558	274	3	30	30	NUM
cjel-5558	274	4	u.s.c	u.s.c	NOUN
cjel-5558	274	5	.	.	PUNCT
cjel-5558	275	1	§	§	PROPN
cjel-5558	275	2	189	189	NUM
cjel-5558	275	3	(	(	PUNCT
cjel-5558	275	4	1976	1976	NUM
cjel-5558	275	5	)	)	PUNCT
cjel-5558	275	6	.	.	PUNCT
cjel-5558	276	1	68	68	NUM
cjel-5558	276	2	.	.	X
cjel-5558	276	3	268	268	NUM
cjel-5558	277	1	u.s	u.s	PROPN
cjel-5558	277	2	.	.	PROPN
cjel-5558	277	3	45	45	NUM
cjel-5558	277	4	(	(	PUNCT
cjel-5558	277	5	1925	1925	NUM
cjel-5558	277	6	)	)	PUNCT
cjel-5558	277	7	.	.	PUNCT
cjel-5558	278	1	69	69	NUM
cjel-5558	278	2	.	.	PUNCT
cjel-5558	279	1	i	i	PRON
cjel-5558	279	2	d.	d.	PROPN
cjel-5558	279	3	at	at	ADP
cjel-5558	279	4	49	49	NUM
cjel-5558	279	5	.	.	PUNCT
cjel-5558	280	1	70	70	NUM
cjel-5558	280	2	.	.	X
cjel-5558	280	3	42	42	NUM
cjel-5558	280	4	u.s.c	u.s.c	ADJ
cjel-5558	280	5	.	.	PUNCT
cjel-5558	281	1	§	§	PROPN
cjel-5558	281	2	§	§	PROPN
cjel-5558	281	3	8301	8301	NUM
cjel-5558	281	4	-	-	SYM
cjel-5558	281	5	8483	8483	NUM
cjel-5558	281	6	(	(	PUNCT
cjel-5558	281	7	supp	supp	NOUN
cjel-5558	281	8	.	.	PUNCT
cjel-5558	282	1	11	11	NUM
cjel-5558	282	2	1978	1978	NUM
cjel-5558	282	3	)	)	PUNCT
cjel-5558	282	4	.	.	PUNCT
cjel-5558	283	1	71	71	NUM
cjel-5558	283	2	.	.	X
cjel-5558	284	1	42	42	NUM
cjel-5558	284	2	u.s.c	u.s.c	ADJ
cjel-5558	284	3	.	.	PUNCT
cjel-5558	285	1	§	§	PROPN
cjel-5558	285	2	8401(a)(2	8401(a)(2	NOUN
cjel-5558	285	3	)	)	PUNCT
cjel-5558	285	4	(	(	PUNCT
cjel-5558	285	5	supp	supp	PROPN
cjel-5558	285	6	.	.	PUNCT
cjel-5558	286	1	i	i	PRON
cjel-5558	286	2	1978	1978	NUM
cjel-5558	286	3	)	)	PUNCT
cjel-5558	286	4	.	.	PUNCT
cjel-5558	287	1	72	72	X
cjel-5558	287	2	.	.	PUNCT
cjel-5558	288	1	see	see	VERB
cjel-5558	288	2	h.r	h.r	PROPN
cjel-5558	288	3	.	.	PROPN
cjel-5558	288	4	rep	rep	PROPN
cjel-5558	288	5	.	.	PROPN
cjel-5558	289	1	no	no	INTJ
cjel-5558	289	2	.	.	NOUN
cjel-5558	290	1	95	95	NUM
cjel-5558	290	2	-	-	SYM
cjel-5558	290	3	1749	1749	NUM
cjel-5558	290	4	,	,	PUNCT
cjel-5558	290	5	95th	95th	ADJ
cjel-5558	290	6	cong	cong	NOUN
cjel-5558	290	7	.	.	PROPN
cjel-5558	290	8	,	,	PUNCT
cjel-5558	290	9	2d	2d	NUM
cjel-5558	290	10	sess	sess	NOUN
cjel-5558	290	11	.	.	PUNCT
cjel-5558	291	1	93	93	NUM
cjel-5558	291	2	(	(	PUNCT
cjel-5558	291	3	1978	1978	NUM
cjel-5558	291	4	)	)	PUNCT
cjel-5558	291	5	(	(	PUNCT
cjel-5558	291	6	conference	conference	NOUN
cjel-5558	291	7	report	report	NOUN
cjel-5558	291	8	)	)	PUNCT
cjel-5558	291	9	,	,	PUNCT
cjel-5558	291	10	reprinted	reprint	VERB
cjel-5558	291	11	in	in	ADP
cjel-5558	291	12	[	[	X
cjel-5558	291	13	1978	1978	NUM
cjel-5558	291	14	]	]	X
cjel-5558	291	15	u.s	u.s	PROPN
cjel-5558	291	16	.	.	PROPN
cjel-5558	291	17	code	code	PROPN
cjel-5558	291	18	cong	cong	PROPN
cjel-5558	291	19	.	.	PUNCT
cjel-5558	292	1	&	&	CCONJ
cjel-5558	292	2	ad	ad	PROPN
cjel-5558	292	3	.	.	PUNCT
cjel-5558	293	1	news	news	PROPN
cjel-5558	293	2	8760	8760	NUM
cjel-5558	293	3	,	,	PUNCT
cjel-5558	293	4	8786	8786	NUM
cjel-5558	293	5	.	.	PUNCT
cjel-5558	294	1	73	73	NUM
cjel-5558	294	2	.	.	PUNCT
cjel-5558	294	3	commonwealth	commonwealth	PROPN
cjel-5558	294	4	edison	edison	PROPN
cjel-5558	294	5	,	,	PUNCT
cjel-5558	294	6	101	101	NUM
cjel-5558	294	7	s.ct	s.ct	NOUN
cjel-5558	294	8	.	.	PUNCT
cjel-5558	294	9	at	at	ADP
cjel-5558	294	10	2964	2964	NUM
cjel-5558	294	11	.	.	PUNCT
cjel-5558	295	1	justice	justice	PROPN
cjel-5558	295	2	white	white	PROPN
cjel-5558	295	3	's	's	PART
cjel-5558	295	4	short	short	ADJ
cjel-5558	295	5	concurring	concurring	NOUN
cjel-5558	295	6	opinion	opinion	NOUN
cjel-5558	295	7	stated	state	VERB
cjel-5558	295	8	that	that	SCONJ
cjel-5558	295	9	because	because	SCONJ
cjel-5558	295	10	congress	congress	PROPN
cjel-5558	295	11	has	have	VERB
cjel-5558	295	12	the	the	DET
cjel-5558	295	13	power	power	NOUN
cjel-5558	295	14	to	to	PART
cjel-5558	295	15	protect	protect	VERB
cjel-5558	295	16	interstate	interstate	ADJ
cjel-5558	295	17	commerce	commerce	NOUN
cjel-5558	295	18	from	from	ADP
cjel-5558	295	19	intolerable	intolerable	ADJ
cjel-5558	295	20	burdens	burden	NOUN
cjel-5558	295	21	,	,	PUNCT
cjel-5558	295	22	he	he	PRON
cjel-5558	295	23	felt	feel	VERB
cjel-5558	295	24	that	that	SCONJ
cjel-5558	295	25	"	"	PUNCT
cjel-5558	295	26	the	the	DET
cjel-5558	295	27	better	well	ADJ
cjel-5558	295	28	part	part	NOUN
cjel-5558	295	29	of	of	ADP
cjel-5558	295	30	both	both	DET
cjel-5558	295	31	wisdom	wisdom	NOUN
cjel-5558	295	32	and	and	CCONJ
cjel-5558	295	33	valor	valor	NOUN
cjel-5558	295	34	is	be	AUX
cjel-5558	295	35	to	to	PART
cjel-5558	295	36	respect	respect	VERB
cjel-5558	295	37	the	the	DET
cjel-5558	295	38	judgment	judgment	NOUN
cjel-5558	295	39	of	of	ADP
cjel-5558	295	40	the	the	DET
cjel-5558	295	41	other	other	ADJ
cjel-5558	295	42	branches	branch	NOUN
cjel-5558	295	43	of	of	ADP
cjel-5558	295	44	the	the	DET
cjel-5558	295	45	government	government	NOUN
cjel-5558	295	46	.	.	PUNCT
cjel-5558	295	47	"	"	PUNCT
cjel-5558	296	1	i	i	PRON
cjel-5558	296	2	d.	d.	PROPN
cjel-5558	296	3	white	white	PROPN
cjel-5558	296	4	noted	note	VERB
cjel-5558	296	5	that	that	SCONJ
cjel-5558	296	6	congress	congress	PROPN
cjel-5558	296	7	was	be	AUX
cjel-5558	296	8	aware	aware	ADJ
cjel-5558	296	9	of	of	ADP
cjel-5558	296	10	the	the	DET
cjel-5558	296	11	problem	problem	NOUN
cjel-5558	296	12	,	,	PUNCT
cjel-5558	296	13	that	that	SCONJ
cjel-5558	296	14	it	it	PRON
cjel-5558	296	15	had	have	AUX
cjel-5558	296	16	not	not	PART
cjel-5558	296	17	acted	act	VERB
cjel-5558	296	18	and	and	CCONJ
cjel-5558	296	19	that	that	SCONJ
cjel-5558	296	20	the	the	DET
cjel-5558	296	21	solicitor	solicitor	PROPN
cjel-5558	296	22	general	general	PROPN
cjel-5558	296	23	had	have	AUX
cjel-5558	296	24	counselled	counsel	VERB
cjel-5558	296	25	against	against	ADP
cjel-5558	296	26	overturning	overturn	VERB
cjel-5558	296	27	the	the	DET
cjel-5558	296	28	tax	tax	NOUN
cjel-5558	296	29	.	.	PUNCT
cjel-5558	297	1	however	however	ADV
cjel-5558	297	2	,	,	PUNCT
cjel-5558	297	3	he	he	PRON
cjel-5558	297	4	conceded	concede	VERB
cjel-5558	297	5	that	that	SCONJ
cjel-5558	297	6	there	there	PRON
cjel-5558	297	7	was	be	VERB
cjel-5558	297	8	force	force	NOUN
cjel-5558	297	9	to	to	ADP
cjel-5558	297	10	the	the	DET
cjel-5558	297	11	argument	argument	NOUN
cjel-5558	297	12	that	that	SCONJ
cjel-5558	297	13	the	the	DET
cjel-5558	297	14	tax	tax	NOUN
cjel-5558	297	15	was	be	AUX
cjel-5558	297	16	unconstitutional	unconstitutional	ADJ
cjel-5558	297	17	in	in	ADP
cjel-5558	297	18	light	light	NOUN
cjel-5558	297	19	of	of	ADP
cjel-5558	297	20	the	the	DET
cjel-5558	297	21	fact	fact	NOUN
cjel-5558	297	22	that	that	SCONJ
cjel-5558	297	23	most	most	ADJ
cjel-5558	297	24	of	of	ADP
cjel-5558	297	25	the	the	DET
cjel-5558	297	26	montana	montana	PROPN
cjel-5558	297	27	tax	tax	NOUN
cjel-5558	297	28	was	be	AUX
cjel-5558	297	29	collected	collect	VERB
cjel-5558	297	30	on	on	ADP
cjel-5558	297	31	coal	coal	NOUN
cjel-5558	297	32	mined	mine	VERB
cjel-5558	297	33	on	on	ADP
cjel-5558	297	34	federal	federal	ADJ
cjel-5558	297	35	lands	land	NOUN
cjel-5558	297	36	and	and	CCONJ
cjel-5558	297	37	that	that	SCONJ
cjel-5558	297	38	the	the	DET
cjel-5558	297	39	federal	federal	ADJ
cjel-5558	297	40	government	government	NOUN
cjel-5558	297	41	shared	share	VERB
cjel-5558	297	42	royalties	royalty	NOUN
cjel-5558	297	43	with	with	ADP
cjel-5558	297	44	the	the	DET
cjel-5558	297	45	state	state	NOUN
cjel-5558	297	46	and	and	CCONJ
cjel-5558	297	47	returned	return	VERB
cjel-5558	297	48	money	money	NOUN
cjel-5558	297	49	through	through	ADP
cjel-5558	297	50	the	the	DET
cjel-5558	297	51	reclamation	reclamation	NOUN
cjel-5558	297	52	fund	fund	NOUN
cjel-5558	297	53	.	.	PUNCT
cjel-5558	298	1	i	i	PRON
cjel-5558	298	2	d.	d.	PROPN
cjel-5558	298	3	74	74	NUM
cjel-5558	298	4	.	.	PUNCT
cjel-5558	299	1	the	the	DET
cjel-5558	299	2	term	term	NOUN
cjel-5558	299	3	"	"	PUNCT
cjel-5558	299	4	tailored	tailor	VERB
cjel-5558	299	5	tax	tax	NOUN
cjel-5558	299	6	"	"	PUNCT
cjel-5558	299	7	is	be	AUX
cjel-5558	299	8	derived	derive	VERB
cjel-5558	299	9	from	from	ADP
cjel-5558	299	10	a	a	DET
cjel-5558	299	11	footnote	footnote	NOUN
cjel-5558	299	12	in	in	ADP
cjel-5558	299	13	complete	complete	ADJ
cjel-5558	299	14	auto	auto	NOUN
cjel-5558	299	15	transit	transit	NOUN
cjel-5558	299	16	,	,	PUNCT
cjel-5558	299	17	430	430	NUM
cjel-5558	299	18	u.s	u.s	PROPN
cjel-5558	299	19	.	.	PROPN
cjel-5558	299	20	at	at	ADP
cjel-5558	299	21	288	288	NUM
cjel-5558	299	22	n.	n.	NOUN
cjel-5558	299	23	15	15	NUM
cjel-5558	299	24	,	,	PUNCT
cjel-5558	299	25	which	which	PRON
cjel-5558	299	26	states	state	VERB
cjel-5558	299	27	that	that	SCONJ
cjel-5558	299	28	state	state	NOUN
cjel-5558	299	29	taxes	taxis	NOUN
cjel-5558	299	30	on	on	ADP
cjel-5558	299	31	interstate	interstate	ADJ
cjel-5558	299	32	business	business	NOUN
cjel-5558	299	33	are	be	AUX
cjel-5558	299	34	susceptible	susceptible	ADJ
cjel-5558	299	35	to	to	ADP
cjel-5558	299	36	tailoring	tailor	VERB
cjel-5558	299	37	to	to	PART
cjel-5558	299	38	subject	subject	VERB
cjel-5558	299	39	interstate	interstate	ADJ
cjel-5558	299	40	business	business	NOUN
cjel-5558	299	41	to	to	ADP
cjel-5558	299	42	effects	effect	NOUN
cjel-5558	299	43	forbidden	forbid	VERB
cjel-5558	299	44	by	by	ADP
cjel-5558	299	45	the	the	DET
cjel-5558	299	46	commerce	commerce	NOUN
cjel-5558	299	47	clause	clause	NOUN
cjel-5558	299	48	and	and	CCONJ
cjel-5558	299	49	therefore	therefore	ADV
cjel-5558	299	50	should	should	AUX
cjel-5558	299	51	be	be	AUX
cjel-5558	299	52	subject	subject	ADJ
cjel-5558	299	53	to	to	ADP
cjel-5558	299	54	careful	careful	ADJ
cjel-5558	299	55	scrutiny	scrutiny	NOUN
cjel-5558	299	56	by	by	ADP
cjel-5558	299	57	the	the	DET
cjel-5558	299	58	courts	court	NOUN
cjel-5558	299	59	.	.	PUNCT
cjel-5558	300	1	75	75	NUM
cjel-5558	300	2	.	.	PUNCT
cjel-5558	300	3	commonwealth	commonwealth	PROPN
cjel-5558	300	4	edison	edison	PROPN
cjel-5558	300	5	,	,	PUNCT
cjel-5558	300	6	101	101	NUM
cjel-5558	300	7	s.ct	s.ct	NOUN
cjel-5558	300	8	.	.	PUNCT
cjel-5558	301	1	at	at	ADP
cjel-5558	301	2	2964	2964	NUM
cjel-5558	301	3	-	-	SYM
cjel-5558	301	4	65	65	NUM
cjel-5558	301	5	.	.	PUNCT
cjel-5558	301	6	1982	1982	NUM
cjel-5558	301	7	]	]	PUNCT
cjel-5558	301	8	columbia	columbia	PROPN
cjel-5558	301	9	journal	journal	PROPN
cjel-5558	301	10	of	of	ADP
cjel-5558	301	11	environmental	environmental	ADJ
cjel-5558	301	12	law	law	NOUN
cjel-5558	301	13	factors	factor	NOUN
cjel-5558	301	14	included	include	VERB
cjel-5558	301	15	the	the	DET
cjel-5558	301	16	pivotal	pivotal	ADJ
cjel-5558	301	17	position	position	NOUN
cjel-5558	301	18	of	of	ADP
cjel-5558	301	19	montana	montana	PROPN
cjel-5558	301	20	in	in	ADP
cjel-5558	301	21	the	the	DET
cjel-5558	301	22	low	low	ADJ
cjel-5558	301	23	-	-	PUNCT
cjel-5558	301	24	sulfur	sulfur	NOUN
cjel-5558	301	25	coal	coal	NOUN
cjel-5558	301	26	market	market	NOUN
cjel-5558	301	27	,	,	PUNCT
cjel-5558	301	28	the	the	DET
cjel-5558	301	29	substantial	substantial	ADJ
cjel-5558	301	30	revenues	revenue	NOUN
cjel-5558	301	31	generated	generate	VERB
cjel-5558	301	32	by	by	ADP
cjel-5558	301	33	the	the	DET
cjel-5558	301	34	tax	tax	NOUN
cjel-5558	301	35	,	,	PUNCT
cjel-5558	301	36	the	the	DET
cjel-5558	301	37	legislative	legislative	ADJ
cjel-5558	301	38	history	history	NOUN
cjel-5558	301	39	of	of	ADP
cjel-5558	301	40	the	the	DET
cjel-5558	301	41	1975	1975	NUM
cjel-5558	301	42	tax	tax	NOUN
cjel-5558	301	43	schedule	schedule	NOUN
cjel-5558	301	44	and	and	CCONJ
cjel-5558	301	45	a	a	DET
cjel-5558	301	46	congressional	congressional	ADJ
cjel-5558	301	47	committee	committee	NOUN
cjel-5558	301	48	's	's	PART
cjel-5558	301	49	finding	find	VERB
cjel-5558	301	50	76	76	NUM
cjel-5558	301	51	that	that	SCONJ
cjel-5558	301	52	the	the	DET
cjel-5558	301	53	montana	montana	PROPN
cjel-5558	301	54	severance	severance	NOUN
cjel-5558	301	55	tax	tax	NOUN
cjel-5558	301	56	revenues	revenue	NOUN
cjel-5558	301	57	were	be	AUX
cjel-5558	301	58	far	far	ADV
cjel-5558	301	59	in	in	ADP
cjel-5558	301	60	excess	excess	NOUN
cjel-5558	301	61	of	of	ADP
cjel-5558	301	62	the	the	DET
cjel-5558	301	63	cost	cost	NOUN
cjel-5558	301	64	of	of	ADP
cjel-5558	301	65	coal	coal	NOUN
cjel-5558	301	66	development	development	NOUN
cjel-5558	301	67	.	.	PUNCT
cjel-5558	302	1	77	77	NUM
cjel-5558	303	1	he	he	PRON
cjel-5558	303	2	agreed	agree	VERB
cjel-5558	303	3	that	that	SCONJ
cjel-5558	303	4	the	the	DET
cjel-5558	303	5	complete	complete	ADJ
cjel-5558	303	6	auto	auto	NOUN
cjel-5558	303	7	transit	transit	NOUN
cjel-5558	303	8	test	test	NOUN
cjel-5558	303	9	was	be	AUX
cjel-5558	303	10	the	the	DET
cjel-5558	303	11	correct	correct	ADJ
cjel-5558	303	12	standard	standard	NOUN
cjel-5558	303	13	to	to	PART
cjel-5558	303	14	apply	apply	VERB
cjel-5558	303	15	but	but	CCONJ
cjel-5558	303	16	argued	argue	VERB
cjel-5558	303	17	that	that	SCONJ
cjel-5558	303	18	the	the	DET
cjel-5558	303	19	court	court	NOUN
cjel-5558	303	20	had	have	AUX
cjel-5558	303	21	misapplied	misapply	VERB
cjel-5558	303	22	the	the	DET
cjel-5558	303	23	test	test	NOUN
cjel-5558	303	24	so	so	SCONJ
cjel-5558	303	25	as	as	SCONJ
cjel-5558	303	26	to	to	PART
cjel-5558	303	27	make	make	VERB
cjel-5558	303	28	it	it	PRON
cjel-5558	303	29	ineffectual	ineffectual	ADJ
cjel-5558	303	30	with	with	ADP
cjel-5558	303	31	regard	regard	NOUN
cjel-5558	303	32	to	to	ADP
cjel-5558	303	33	the	the	DET
cjel-5558	303	34	coal	coal	NOUN
cjel-5558	303	35	severance	severance	NOUN
cjel-5558	303	36	tax	tax	NOUN
cjel-5558	303	37	.	.	PUNCT
cjel-5558	304	1	78	78	NUM
cjel-5558	304	2	justice	justice	NOUN
cjel-5558	304	3	blackmun	blackmun	NOUN
cjel-5558	304	4	observed	observe	VERB
cjel-5558	304	5	that	that	SCONJ
cjel-5558	304	6	while	while	SCONJ
cjel-5558	304	7	a	a	DET
cjel-5558	304	8	trial	trial	NOUN
cjel-5558	304	9	on	on	ADP
cjel-5558	304	10	the	the	DET
cjel-5558	304	11	tax	tax	NOUN
cjel-5558	304	12	's	's	PART
cjel-5558	304	13	validity	validity	NOUN
cjel-5558	304	14	would	would	AUX
cjel-5558	304	15	require	require	VERB
cjel-5558	304	16	complex	complex	ADJ
cjel-5558	304	17	factual	factual	ADJ
cjel-5558	304	18	inquiries	inquiry	NOUN
cjel-5558	304	19	,	,	PUNCT
cjel-5558	304	20	this	this	PRON
cjel-5558	304	21	was	be	AUX
cjel-5558	304	22	not	not	PART
cjel-5558	304	23	beyond	beyond	ADP
cjel-5558	304	24	judicial	judicial	ADJ
cjel-5558	304	25	competence.7	competence.7	NOUN
cjel-5558	304	26	9	9	NUM
cjel-5558	304	27	he	he	PRON
cjel-5558	304	28	concluded	conclude	VERB
cjel-5558	304	29	that	that	SCONJ
cjel-5558	304	30	deference	deference	NOUN
cjel-5558	304	31	to	to	ADP
cjel-5558	304	32	congress	congress	PROPN
cjel-5558	304	33	was	be	AUX
cjel-5558	304	34	an	an	DET
cjel-5558	304	35	inadequate	inadequate	ADJ
cjel-5558	304	36	judicial	judicial	ADJ
cjel-5558	304	37	response	response	NOUN
cjel-5558	304	38	since	since	SCONJ
cjel-5558	304	39	the	the	DET
cjel-5558	304	40	severance	severance	NOUN
cjel-5558	304	41	tax	tax	NOUN
cjel-5558	304	42	question	question	NOUN
cjel-5558	304	43	involved	involve	VERB
cjel-5558	304	44	the	the	DET
cjel-5558	304	45	most	most	ADV
cjel-5558	304	46	serious	serious	ADJ
cjel-5558	304	47	issues	issue	NOUN
cjel-5558	304	48	of	of	ADP
cjel-5558	304	49	federalism	federalism	NOUN
cjel-5558	304	50	.8	.8	PROPN
cjel-5558	304	51	0	0	PUNCT
cjel-5558	304	52	b.	b.	PROPN
cjel-5558	305	1	the	the	DET
cjel-5558	305	2	complete	complete	ADJ
cjel-5558	305	3	auto	auto	NOUN
cjel-5558	305	4	transit	transit	NOUN
cjel-5558	305	5	test	test	NOUN
cjel-5558	305	6	in	in	ADP
cjel-5558	305	7	1977	1977	NUM
cjel-5558	305	8	,	,	PUNCT
cjel-5558	305	9	justice	justice	NOUN
cjel-5558	305	10	blackmun	blackmun	NOUN
cjel-5558	305	11	wrote	write	VERB
cjel-5558	305	12	a	a	DET
cjel-5558	305	13	unanimous	unanimous	ADJ
cjel-5558	305	14	opinion	opinion	NOUN
cjel-5558	305	15	for	for	ADP
cjel-5558	305	16	the	the	DET
cjel-5558	305	17	court	court	NOUN
cjel-5558	305	18	in	in	ADP
cjel-5558	305	19	complete	complete	ADJ
cjel-5558	305	20	auto	auto	NOUN
cjel-5558	305	21	transit	transit	NOUN
cjel-5558	305	22	,	,	PUNCT
cjel-5558	305	23	inc	inc	PROPN
cjel-5558	305	24	.	.	PROPN
cjel-5558	306	1	v.	v.	PROPN
cjel-5558	306	2	brady,8	brady,8	PROPN
cjel-5558	306	3	'	'	PUNCT
cjel-5558	306	4	which	which	PRON
cjel-5558	306	5	enunciated	enunciate	VERB
cjel-5558	306	6	a	a	DET
cjel-5558	306	7	four	four	NUM
cjel-5558	306	8	-	-	PUNCT
cjel-5558	306	9	part	part	NOUN
cjel-5558	306	10	test	test	NOUN
cjel-5558	306	11	for	for	ADP
cjel-5558	306	12	ascertaining	ascertain	VERB
cjel-5558	306	13	whether	whether	SCONJ
cjel-5558	306	14	a	a	DET
cjel-5558	306	15	state	state	NOUN
cjel-5558	306	16	tax	tax	NOUN
cjel-5558	306	17	was	be	AUX
cjel-5558	306	18	an	an	DET
cjel-5558	306	19	unreasonable	unreasonable	ADJ
cjel-5558	306	20	burden	burden	NOUN
cjel-5558	306	21	on	on	ADP
cjel-5558	306	22	interstate	interstate	ADJ
cjel-5558	306	23	commerce	commerce	NOUN
cjel-5558	306	24	.	.	PUNCT
cjel-5558	307	1	the	the	DET
cjel-5558	307	2	case	case	NOUN
cjel-5558	307	3	involved	involve	VERB
cjel-5558	307	4	an	an	DET
cjel-5558	307	5	action	action	NOUN
cjel-5558	307	6	by	by	ADP
cjel-5558	307	7	a	a	DET
cjel-5558	307	8	michigan	michigan	PROPN
cjel-5558	307	9	corporation	corporation	NOUN
cjel-5558	307	10	,	,	PUNCT
cjel-5558	307	11	complete	complete	ADJ
cjel-5558	307	12	auto	auto	NOUN
cjel-5558	307	13	transit	transit	NOUN
cjel-5558	307	14	,	,	PUNCT
cjel-5558	307	15	inc	inc	PROPN
cjel-5558	307	16	.	.	PROPN
cjel-5558	308	1	(	(	PUNCT
cjel-5558	308	2	"	"	PUNCT
cjel-5558	308	3	complete	complete	ADJ
cjel-5558	308	4	auto	auto	NOUN
cjel-5558	308	5	"	"	PUNCT
cjel-5558	308	6	)	)	PUNCT
cjel-5558	308	7	,	,	PUNCT
cjel-5558	308	8	which	which	PRON
cjel-5558	308	9	transported	transport	VERB
cjel-5558	308	10	motor	motor	NOUN
cjel-5558	308	11	vehicles	vehicle	NOUN
cjel-5558	308	12	,	,	PUNCT
cjel-5558	308	13	within	within	ADP
cjel-5558	308	14	the	the	DET
cjel-5558	308	15	state	state	NOUN
cjel-5558	308	16	of	of	ADP
cjel-5558	308	17	mississippi	mississippi	PROPN
cjel-5558	308	18	,	,	PUNCT
cjel-5558	308	19	from	from	ADP
cjel-5558	308	20	manufacturers	manufacturer	NOUN
cjel-5558	308	21	to	to	ADP
cjel-5558	308	22	dealers	dealer	NOUN
cjel-5558	308	23	.	.	PUNCT
cjel-5558	309	1	complete	complete	ADJ
cjel-5558	309	2	auto	auto	NOUN
cjel-5558	309	3	challenged	challenge	VERB
cjel-5558	309	4	the	the	DET
cjel-5558	309	5	validity	validity	NOUN
cjel-5558	309	6	of	of	ADP
cjel-5558	309	7	mississippi	mississippi	NOUN
cjel-5558	309	8	's	's	PART
cjel-5558	309	9	5	5	NUM
cjel-5558	309	10	%	%	NOUN
cjel-5558	309	11	tax	tax	NOUN
cjel-5558	309	12	on	on	ADP
cjel-5558	309	13	gross	gross	ADJ
cjel-5558	309	14	income	income	NOUN
cjel-5558	309	15	earned	earn	VERB
cjel-5558	309	16	by	by	ADP
cjel-5558	309	17	doing	do	VERB
cjel-5558	309	18	business	business	NOUN
cjel-5558	309	19	within	within	ADP
cjel-5558	309	20	the	the	DET
cjel-5558	309	21	state.8	state.8	PROPN
cjel-5558	309	22	2	2	NUM
cjel-5558	309	23	the	the	DET
cjel-5558	309	24	corporation	corporation	NOUN
cjel-5558	309	25	claimed	claim	VERB
cjel-5558	309	26	that	that	SCONJ
cjel-5558	309	27	transport	transport	NOUN
cjel-5558	309	28	of	of	ADP
cjel-5558	309	29	vehicles	vehicle	NOUN
cjel-5558	309	30	within	within	ADP
cjel-5558	309	31	mississippi	mississippi	PROPN
cjel-5558	309	32	was	be	AUX
cjel-5558	309	33	part	part	NOUN
cjel-5558	309	34	of	of	ADP
cjel-5558	309	35	interstate	interstate	ADJ
cjel-5558	309	36	commerce	commerce	NOUN
cjel-5558	309	37	,	,	PUNCT
cjel-5558	309	38	and	and	CCONJ
cjel-5558	309	39	relied	rely	VERB
cjel-5558	309	40	on	on	ADP
cjel-5558	309	41	the	the	DET
cjel-5558	309	42	rule	rule	NOUN
cjel-5558	309	43	set	set	VERB
cjel-5558	309	44	forth	forth	ADV
cjel-5558	309	45	in	in	ADP
cjel-5558	309	46	spector	spector	PROPN
cjel-5558	309	47	motor	motor	PROPN
cjel-5558	309	48	service	service	PROPN
cjel-5558	309	49	v.	v.	ADP
cjel-5558	309	50	o'connor.83	o'connor.83	PROPN
cjel-5558	309	51	that	that	DET
cjel-5558	309	52	rule	rule	NOUN
cjel-5558	309	53	held	hold	VERB
cjel-5558	309	54	that	that	SCONJ
cjel-5558	309	55	a	a	DET
cjel-5558	309	56	tax	tax	NOUN
cjel-5558	309	57	on	on	ADP
cjel-5558	309	58	76	76	NUM
cjel-5558	309	59	.	.	PUNCT
cjel-5558	310	1	h.r	h.r	PROPN
cjel-5558	310	2	.	.	PROPN
cjel-5558	310	3	rep	rep	PROPN
cjel-5558	310	4	.	.	PROPN
cjel-5558	310	5	no	no	INTJ
cjel-5558	310	6	.	.	NOUN
cjel-5558	311	1	96	96	NUM
cjel-5558	311	2	-	-	SYM
cjel-5558	311	3	1527	1527	NUM
cjel-5558	311	4	,	,	PUNCT
cjel-5558	311	5	pt	pt	X
cjel-5558	311	6	.	.	PROPN
cjel-5558	311	7	1	1	NUM
cjel-5558	311	8	,	,	PUNCT
cjel-5558	311	9	96th	96th	ADJ
cjel-5558	311	10	cong	cong	NOUN
cjel-5558	311	11	.	.	PROPN
cjel-5558	311	12	,	,	PUNCT
cjel-5558	311	13	2d	2d	PROPN
cjel-5558	311	14	sess	sess	NOUN
cjel-5558	311	15	.	.	PUNCT
cjel-5558	312	1	2	2	NUM
cjel-5558	312	2	(	(	PUNCT
cjel-5558	312	3	1980	1980	NUM
cjel-5558	312	4	)	)	PUNCT
cjel-5558	312	5	.	.	PUNCT
cjel-5558	313	1	77	77	NUM
cjel-5558	313	2	.	.	PUNCT
cjel-5558	313	3	commonwealth	commonwealth	PROPN
cjel-5558	313	4	edison	edison	PROPN
cjel-5558	313	5	,	,	PUNCT
cjel-5558	313	6	101	101	NUM
cjel-5558	313	7	u.s	u.s	PROPN
cjel-5558	313	8	.	.	PROPN
cjel-5558	313	9	at	at	ADP
cjel-5558	313	10	2965	2965	NUM
cjel-5558	313	11	-	-	SYM
cjel-5558	313	12	67	67	NUM
cjel-5558	313	13	.	.	PUNCT
cjel-5558	313	14	78	78	NUM
cjel-5558	313	15	.	.	PUNCT
cjel-5558	314	1	i	i	PRON
cjel-5558	314	2	d.	d.	PROPN
cjel-5558	314	3	at	at	ADP
cjel-5558	314	4	2968	2968	NUM
cjel-5558	314	5	.	.	PUNCT
cjel-5558	315	1	79	79	NUM
cjel-5558	315	2	.	.	PUNCT
cjel-5558	316	1	i	i	PRON
cjel-5558	316	2	d.	d.	PROPN
cjel-5558	316	3	at	at	ADP
cjel-5558	316	4	2971	2971	NUM
cjel-5558	316	5	.	.	PUNCT
cjel-5558	317	1	80	80	NUM
cjel-5558	317	2	.	.	PUNCT
cjel-5558	318	1	i	i	PRON
cjel-5558	318	2	d.	d.	PROPN
cjel-5558	318	3	at	at	ADP
cjel-5558	318	4	2971	2971	NUM
cjel-5558	318	5	-	-	SYM
cjel-5558	318	6	72	72	NUM
cjel-5558	318	7	.	.	PUNCT
cjel-5558	318	8	81	81	NUM
cjel-5558	318	9	.	.	X
cjel-5558	318	10	430	430	NUM
cjel-5558	319	1	u.s	u.s	PROPN
cjel-5558	319	2	.	.	PROPN
cjel-5558	319	3	274	274	NUM
cjel-5558	319	4	(	(	PUNCT
cjel-5558	319	5	1977	1977	NUM
cjel-5558	319	6	)	)	PUNCT
cjel-5558	319	7	.	.	PUNCT
cjel-5558	320	1	82	82	NUM
cjel-5558	320	2	.	.	X
cjel-5558	320	3	430	430	NUM
cjel-5558	320	4	u.s	u.s	PROPN
cjel-5558	320	5	.	.	PROPN
cjel-5558	320	6	at	at	ADP
cjel-5558	320	7	275	275	NUM
cjel-5558	320	8	-	-	SYM
cjel-5558	320	9	76	76	NUM
cjel-5558	320	10	.	.	PUNCT
cjel-5558	321	1	see	see	VERB
cjel-5558	321	2	miss	miss	PROPN
cjel-5558	321	3	.	.	PUNCT
cjel-5558	322	1	code	code	PROPN
cjel-5558	322	2	ann	ann	PROPN
cjel-5558	322	3	.	.	PUNCT
cjel-5558	323	1	§	§	PROPN
cjel-5558	323	2	27	27	NUM
cjel-5558	323	3	-	-	SYM
cjel-5558	323	4	65	65	NUM
cjel-5558	323	5	-	-	SYM
cjel-5558	323	6	13	13	NUM
cjel-5558	323	7	(	(	PUNCT
cjel-5558	323	8	1972	1972	NUM
cjel-5558	323	9	)	)	PUNCT
cjel-5558	323	10	.	.	PUNCT
cjel-5558	324	1	83	83	NUM
cjel-5558	324	2	.	.	X
cjel-5558	324	3	340	340	NUM
cjel-5558	324	4	u.s	u.s	PROPN
cjel-5558	324	5	.	.	PROPN
cjel-5558	324	6	602	602	NUM
cjel-5558	324	7	(	(	PUNCT
cjel-5558	324	8	1951	1951	NUM
cjel-5558	324	9	)	)	PUNCT
cjel-5558	324	10	.	.	PUNCT
cjel-5558	325	1	in	in	ADP
cjel-5558	325	2	spector	spector	PROPN
cjel-5558	325	3	,	,	PUNCT
cjel-5558	325	4	connecticut	connecticut	PROPN
cjel-5558	325	5	imposed	impose	VERB
cjel-5558	325	6	a	a	DET
cjel-5558	325	7	tax	tax	NOUN
cjel-5558	325	8	upon	upon	SCONJ
cjel-5558	325	9	the	the	DET
cjel-5558	325	10	privilege	privilege	NOUN
cjel-5558	325	11	of	of	ADP
cjel-5558	325	12	doing	do	VERB
cjel-5558	325	13	business	business	NOUN
cjel-5558	325	14	within	within	ADP
cjel-5558	325	15	the	the	DET
cjel-5558	325	16	state	state	NOUN
cjel-5558	325	17	measured	measure	VERB
cjel-5558	325	18	by	by	ADP
cjel-5558	325	19	apportioned	apportion	VERB
cjel-5558	325	20	net	net	ADJ
cjel-5558	325	21	income	income	NOUN
cjel-5558	325	22	.	.	PUNCT
cjel-5558	326	1	some	some	PRON
cjel-5558	326	2	of	of	ADP
cjel-5558	326	3	the	the	DET
cjel-5558	326	4	shipments	shipment	NOUN
cjel-5558	326	5	of	of	ADP
cjel-5558	326	6	spector	spector	PROPN
cjel-5558	326	7	motor	motor	PROPN
cjel-5558	326	8	service	service	PROPN
cjel-5558	326	9	,	,	PUNCT
cjel-5558	326	10	a	a	DET
cjel-5558	326	11	missouri	missouri	PROPN
cjel-5558	326	12	corporation	corporation	NOUN
cjel-5558	326	13	engaged	engage	VERB
cjel-5558	326	14	exclusively	exclusively	ADV
cjel-5558	326	15	in	in	ADP
cjel-5558	326	16	interstate	interstate	ADJ
cjel-5558	326	17	trucking	trucking	NOUN
cjel-5558	326	18	,	,	PUNCT
cjel-5558	326	19	originated	originate	VERB
cjel-5558	326	20	or	or	CCONJ
cjel-5558	326	21	terminated	terminate	VERB
cjel-5558	326	22	in	in	ADP
cjel-5558	326	23	connecticut	connecticut	PROPN
cjel-5558	326	24	.	.	PUNCT
cjel-5558	327	1	the	the	DET
cjel-5558	327	2	company	company	NOUN
cjel-5558	327	3	brought	bring	VERB
cjel-5558	327	4	suit	suit	NOUN
cjel-5558	327	5	to	to	PART
cjel-5558	327	6	enjoin	enjoin	VERB
cjel-5558	327	7	the	the	DET
cjel-5558	327	8	collection	collection	NOUN
cjel-5558	327	9	of	of	ADP
cjel-5558	327	10	the	the	DET
cjel-5558	327	11	tax	tax	NOUN
cjel-5558	327	12	.	.	PUNCT
cjel-5558	328	1	the	the	DET
cjel-5558	328	2	supreme	supreme	PROPN
cjel-5558	328	3	court	court	PROPN
cjel-5558	328	4	held	hold	VERB
cjel-5558	328	5	the	the	DET
cjel-5558	328	6	tax	tax	NOUN
cjel-5558	328	7	unconstitutional	unconstitutional	ADJ
cjel-5558	328	8	as	as	SCONJ
cjel-5558	328	9	applied	apply	VERB
cjel-5558	328	10	to	to	ADP
cjel-5558	328	11	what	what	PRON
cjel-5558	328	12	was	be	AUX
cjel-5558	328	13	exclusively	exclusively	ADV
cjel-5558	328	14	interstate	interstate	ADJ
cjel-5558	328	15	commerce	commerce	NOUN
cjel-5558	328	16	.	.	PUNCT
cjel-5558	329	1	[	[	X
cjel-5558	329	2	8:185	8:185	NUM
cjel-5558	329	3	commonwealth	commonwealth	PROPN
cjel-5558	329	4	edison	edison	PROPN
cjel-5558	329	5	co.	co.	PROPN
cjel-5558	329	6	v.	v.	ADP
cjel-5558	329	7	montana	montana	PROPN
cjel-5558	329	8	the	the	DET
cjel-5558	329	9	privilege	privilege	NOUN
cjel-5558	329	10	of	of	ADP
cjel-5558	329	11	engaging	engage	VERB
cjel-5558	329	12	in	in	ADP
cjel-5558	329	13	an	an	DET
cjel-5558	329	14	activity	activity	NOUN
cjel-5558	329	15	may	may	AUX
cjel-5558	329	16	not	not	PART
cjel-5558	329	17	be	be	AUX
cjel-5558	329	18	applied	apply	VERB
cjel-5558	329	19	to	to	ADP
cjel-5558	329	20	an	an	DET
cjel-5558	329	21	activity	activity	NOUN
cjel-5558	329	22	that	that	PRON
cjel-5558	329	23	is	be	AUX
cjel-5558	329	24	part	part	NOUN
cjel-5558	329	25	of	of	ADP
cjel-5558	329	26	interstate	interstate	ADJ
cjel-5558	329	27	commerce	commerce	NOUN
cjel-5558	329	28	.	.	PUNCT
cjel-5558	330	1	84	84	NUM
cjel-5558	331	1	the	the	DET
cjel-5558	331	2	complete	complete	ADJ
cjel-5558	331	3	auto	auto	NOUN
cjel-5558	331	4	transit	transit	NOUN
cjel-5558	331	5	court	court	NOUN
cjel-5558	331	6	affirme4l	affirme4l	VERB
cjel-5558	331	7	the	the	DET
cjel-5558	331	8	decision	decision	NOUN
cjel-5558	331	9	of	of	ADP
cjel-5558	331	10	the	the	DET
cjel-5558	331	11	supreme	supreme	PROPN
cjel-5558	331	12	court	court	PROPN
cjel-5558	331	13	of	of	ADP
cjel-5558	331	14	mississippi	mississippi	PROPN
cjel-5558	331	15	,	,	PUNCT
cjel-5558	331	16	85	85	NUM
cjel-5558	331	17	thus	thus	ADV
cjel-5558	331	18	upholding	uphold	VERB
cjel-5558	331	19	the	the	DET
cjel-5558	331	20	privilege	privilege	NOUN
cjel-5558	331	21	tax	tax	NOUN
cjel-5558	331	22	and	and	CCONJ
cjel-5558	331	23	overruling	overruling	ADJ
cjel-5558	331	24	spector.86	spector.86	NOUN
cjel-5558	331	25	the	the	DET
cjel-5558	331	26	court	court	NOUN
cjel-5558	331	27	overruled	overrule	VERB
cjel-5558	331	28	the	the	DET
cjel-5558	331	29	spector	spector	NOUN
cjel-5558	331	30	rule	rule	NOUN
cjel-5558	331	31	because	because	SCONJ
cjel-5558	331	32	it	it	PRON
cjel-5558	331	33	rejected	reject	VERB
cjel-5558	331	34	the	the	DET
cjel-5558	331	35	premise	premise	NOUN
cjel-5558	331	36	that	that	SCONJ
cjel-5558	331	37	interstate	interstate	ADJ
cjel-5558	331	38	commerce	commerce	NOUN
cjel-5558	331	39	was	be	AUX
cjel-5558	331	40	absolutely	absolutely	ADV
cjel-5558	331	41	immune	immune	ADJ
cjel-5558	331	42	from	from	ADP
cjel-5558	331	43	taxation	taxation	NOUN
cjel-5558	331	44	:	:	PUNCT
cjel-5558	331	45	"	"	PUNCT
cjel-5558	331	46	the	the	DET
cjel-5558	331	47	spector	spector	NOUN
cjel-5558	331	48	rule	rule	NOUN
cjel-5558	331	49	[	[	X
cjel-5558	331	50	did	do	AUX
cjel-5558	331	51	]	]	PUNCT
cjel-5558	331	52	not	not	PART
cjel-5558	331	53	address	address	VERB
cjel-5558	331	54	the	the	DET
cjel-5558	331	55	problems	problem	NOUN
cjel-5558	331	56	with	with	ADP
cjel-5558	331	57	which	which	PRON
cjel-5558	331	58	the	the	DET
cjel-5558	331	59	commerce	commerce	NOUN
cjel-5558	331	60	clause	clause	NOUN
cjel-5558	331	61	is	be	AUX
cjel-5558	331	62	concerned	concern	VERB
cjel-5558	331	63	.	.	PUNCT
cjel-5558	332	1	'	'	PUNCT
cjel-5558	332	2	87	87	NUM
cjel-5558	332	3	the	the	DET
cjel-5558	332	4	court	court	NOUN
cjel-5558	332	5	noted	note	VERB
cjel-5558	332	6	that	that	SCONJ
cjel-5558	332	7	the	the	DET
cjel-5558	332	8	spector	spector	NOUN
cjel-5558	332	9	rule	rule	PROPN
cjel-5558	332	10	bore	bear	VERB
cjel-5558	332	11	no	no	DET
cjel-5558	332	12	relationship	relationship	NOUN
cjel-5558	332	13	to	to	ADP
cjel-5558	332	14	economic	economic	ADJ
cjel-5558	332	15	realities	reality	NOUN
cjel-5558	332	16	because	because	SCONJ
cjel-5558	332	17	it	it	PRON
cjel-5558	332	18	looked	look	VERB
cjel-5558	332	19	only	only	ADV
cjel-5558	332	20	to	to	ADP
cjel-5558	332	21	the	the	DET
cjel-5558	332	22	fact	fact	NOUN
cjel-5558	332	23	that	that	SCONJ
cjel-5558	332	24	the	the	DET
cjel-5558	332	25	incidence	incidence	NOUN
cjel-5558	332	26	of	of	ADP
cjel-5558	332	27	the	the	DET
cjel-5558	332	28	tax	tax	NOUN
cjel-5558	332	29	was	be	AUX
cjel-5558	332	30	the	the	DET
cjel-5558	332	31	privilege	privilege	NOUN
cjel-5558	332	32	of	of	ADP
cjel-5558	332	33	doing	do	VERB
cjel-5558	332	34	business	business	NOUN
cjel-5558	332	35	rather	rather	ADV
cjel-5558	332	36	than	than	ADP
cjel-5558	332	37	to	to	ADP
cjel-5558	332	38	the	the	DET
cjel-5558	332	39	practical	practical	ADJ
cjel-5558	332	40	effect	effect	NOUN
cjel-5558	332	41	of	of	ADP
cjel-5558	332	42	the	the	DET
cjel-5558	332	43	tax	tax	NOUN
cjel-5558	332	44	upon	upon	SCONJ
cjel-5558	332	45	interstate	interstate	ADJ
cjel-5558	332	46	commerce	commerce	NOUN
cjel-5558	332	47	.	.	PUNCT
cjel-5558	332	48	88	88	NUM
cjel-5558	332	49	in	in	ADP
cjel-5558	332	50	complete	complete	ADJ
cjel-5558	332	51	auto	auto	NOUN
cjel-5558	332	52	transit	transit	NOUN
cjel-5558	332	53	,	,	PUNCT
cjel-5558	332	54	mississippi	mississippi	PROPN
cjel-5558	332	55	's	's	PART
cjel-5558	332	56	citation	citation	NOUN
cjel-5558	332	57	of	of	ADP
cjel-5558	332	58	decisions	decision	NOUN
cjel-5558	332	59	9	9	NUM
cjel-5558	332	60	applying	apply	VERB
cjel-5558	332	61	a	a	DET
cjel-5558	332	62	practical	practical	ADJ
cjel-5558	332	63	analysis	analysis	NOUN
cjel-5558	332	64	proved	prove	VERB
cjel-5558	332	65	persuasive	persuasive	ADJ
cjel-5558	332	66	.	.	PUNCT
cjel-5558	333	1	the	the	DET
cjel-5558	333	2	court	court	NOUN
cjel-5558	333	3	viewed	view	VERB
cjel-5558	333	4	its	its	PRON
cjel-5558	333	5	holdings	holding	NOUN
cjel-5558	333	6	in	in	ADP
cjel-5558	333	7	these	these	DET
cjel-5558	333	8	cases	case	NOUN
cjel-5558	333	9	as	as	ADP
cjel-5558	333	10	having	having	AUX
cjel-5558	333	11	"	"	PUNCT
cjel-5558	333	12	sustained	sustain	VERB
cjel-5558	333	13	a	a	DET
cjel-5558	333	14	tax	tax	NOUN
cjel-5558	333	15	against	against	ADP
cjel-5558	333	16	commerce	commerce	NOUN
cjel-5558	333	17	clause	clause	NOUN
cjel-5558	333	18	challenge	challenge	NOUN
cjel-5558	333	19	when	when	SCONJ
cjel-5558	333	20	the	the	DET
cjel-5558	333	21	tax	tax	NOUN
cjel-5558	333	22	is	be	AUX
cjel-5558	333	23	applied	apply	VERB
cjel-5558	333	24	to	to	ADP
cjel-5558	333	25	an	an	DET
cjel-5558	333	26	activity	activity	NOUN
cjel-5558	333	27	with	with	ADP
cjel-5558	333	28	a	a	DET
cjel-5558	333	29	substantial	substantial	ADJ
cjel-5558	333	30	nexus	nexus	NOUN
cjel-5558	333	31	with	with	ADP
cjel-5558	333	32	the	the	DET
cjel-5558	333	33	taxing	tax	VERB
cjel-5558	333	34	state	state	NOUN
cjel-5558	333	35	,	,	PUNCT
cjel-5558	333	36	is	be	AUX
cjel-5558	333	37	fairly	fairly	ADV
cjel-5558	333	38	apportioned	apportion	VERB
cjel-5558	333	39	,	,	PUNCT
cjel-5558	333	40	does	do	AUX
cjel-5558	333	41	not	not	PART
cjel-5558	333	42	discriminate	discriminate	VERB
cjel-5558	333	43	against	against	ADP
cjel-5558	333	44	interstate	interstate	NOUN
cjel-5558	333	45	commerce	commerce	NOUN
cjel-5558	333	46	,	,	PUNCT
cjel-5558	333	47	and	and	CCONJ
cjel-5558	333	48	is	be	AUX
cjel-5558	333	49	fairly	fairly	ADV
cjel-5558	333	50	related	relate	VERB
cjel-5558	333	51	to	to	ADP
cjel-5558	333	52	the	the	DET
cjel-5558	333	53	services	service	NOUN
cjel-5558	333	54	provided	provide	VERB
cjel-5558	333	55	by	by	ADP
cjel-5558	333	56	the	the	DET
cjel-5558	333	57	state	state	NOUN
cjel-5558	333	58	.	.	PUNCT
cjel-5558	334	1	"90	"90	PUNCT
cjel-5558	334	2	in	in	ADP
cjel-5558	334	3	deciding	decide	VERB
cjel-5558	334	4	complete	complete	ADJ
cjel-5558	334	5	auto	auto	NOUN
cjel-5558	334	6	transit	transit	NOUN
cjel-5558	334	7	,	,	PUNCT
cjel-5558	334	8	the	the	DET
cjel-5558	334	9	court	court	NOUN
cjel-5558	334	10	did	do	AUX
cjel-5558	334	11	not	not	PART
cjel-5558	334	12	apply	apply	VERB
cjel-5558	334	13	its	its	PRON
cjel-5558	334	14	four	four	NUM
cjel-5558	334	15	-	-	PUNCT
cjel-5558	334	16	part	part	NOUN
cjel-5558	334	17	test	test	NOUN
cjel-5558	334	18	to	to	ADP
cjel-5558	334	19	the	the	DET
cjel-5558	334	20	concrete	concrete	ADJ
cjel-5558	334	21	facts	fact	NOUN
cjel-5558	334	22	of	of	ADP
cjel-5558	334	23	the	the	DET
cjel-5558	334	24	case	case	NOUN
cjel-5558	334	25	,	,	PUNCT
cjel-5558	334	26	because	because	SCONJ
cjel-5558	334	27	the	the	DET
cjel-5558	334	28	appellant	appellant	NOUN
cjel-5558	334	29	failed	fail	VERB
cjel-5558	334	30	to	to	PART
cjel-5558	334	31	allege	allege	VERB
cjel-5558	334	32	that	that	SCONJ
cjel-5558	334	33	the	the	DET
cjel-5558	334	34	criteria	criterion	NOUN
cjel-5558	334	35	had	have	AUX
cjel-5558	334	36	not	not	PART
cjel-5558	334	37	been	be	AUX
cjel-5558	334	38	met.9	met.9	PROPN
cjel-5558	334	39	'	'	PUNCT
cjel-5558	334	40	thus	thus	ADV
cjel-5558	334	41	,	,	PUNCT
cjel-5558	334	42	the	the	DET
cjel-5558	334	43	84	84	NUM
cjel-5558	334	44	.	.	PUNCT
cjel-5558	335	1	in	in	ADP
cjel-5558	335	2	complete	complete	ADJ
cjel-5558	335	3	auto	auto	NOUN
cjel-5558	335	4	transit	transit	NOUN
cjel-5558	335	5	,	,	PUNCT
cjel-5558	335	6	430	430	NUM
cjel-5558	335	7	u.s	u.s	PROPN
cjel-5558	335	8	.	.	PROPN
cjel-5558	335	9	at	at	ADP
cjel-5558	335	10	279	279	NUM
cjel-5558	335	11	,	,	PUNCT
cjel-5558	335	12	the	the	DET
cjel-5558	335	13	state	state	NOUN
cjel-5558	335	14	of	of	ADP
cjel-5558	335	15	mississippi	mississippi	PROPN
cjel-5558	335	16	cited	cite	VERB
cjel-5558	335	17	a	a	DET
cjel-5558	335	18	series	series	NOUN
cjel-5558	335	19	of	of	ADP
cjel-5558	335	20	supreme	supreme	PROPN
cjel-5558	335	21	court	court	PROPN
cjel-5558	335	22	decisions	decision	NOUN
cjel-5558	335	23	for	for	ADP
cjel-5558	335	24	the	the	DET
cjel-5558	335	25	propositions	proposition	NOUN
cjel-5558	335	26	that	that	PRON
cjel-5558	335	27	the	the	DET
cjel-5558	335	28	commerce	commerce	NOUN
cjel-5558	335	29	clause	clause	NOUN
cjel-5558	335	30	was	be	AUX
cjel-5558	335	31	not	not	PART
cjel-5558	335	32	intended	intend	VERB
cjel-5558	335	33	to	to	PART
cjel-5558	335	34	relieve	relieve	VERB
cjel-5558	335	35	interstate	interstate	ADJ
cjel-5558	335	36	commerce	commerce	NOUN
cjel-5558	335	37	of	of	ADP
cjel-5558	335	38	its	its	PRON
cjel-5558	335	39	just	just	ADJ
cjel-5558	335	40	share	share	NOUN
cjel-5558	335	41	of	of	ADP
cjel-5558	335	42	state	state	NOUN
cjel-5558	335	43	tax	tax	NOUN
cjel-5558	335	44	burdens	burden	NOUN
cjel-5558	335	45	and	and	CCONJ
cjel-5558	335	46	that	that	SCONJ
cjel-5558	335	47	state	state	NOUN
cjel-5558	335	48	taxes	taxis	NOUN
cjel-5558	335	49	would	would	AUX
cjel-5558	335	50	be	be	AUX
cjel-5558	335	51	evaluated	evaluate	VERB
cjel-5558	335	52	on	on	ADP
cjel-5558	335	53	the	the	DET
cjel-5558	335	54	basis	basis	NOUN
cjel-5558	335	55	of	of	ADP
cjel-5558	335	56	their	their	PRON
cjel-5558	335	57	practical	practical	ADJ
cjel-5558	335	58	effect	effect	NOUN
cjel-5558	335	59	on	on	ADP
cjel-5558	335	60	interstate	interstate	ADJ
cjel-5558	335	61	commerce	commerce	NOUN
cjel-5558	335	62	rather	rather	ADV
cjel-5558	335	63	than	than	ADP
cjel-5558	335	64	on	on	ADP
cjel-5558	335	65	the	the	DET
cjel-5558	335	66	formal	formal	ADJ
cjel-5558	335	67	language	language	NOUN
cjel-5558	335	68	of	of	ADP
cjel-5558	335	69	the	the	DET
cjel-5558	335	70	tax	tax	NOUN
cjel-5558	335	71	statute	statute	NOUN
cjel-5558	335	72	.	.	PUNCT
cjel-5558	336	1	general	general	PROPN
cjel-5558	336	2	motors	motors	PROPN
cjel-5558	336	3	corp	corp	PROPN
cjel-5558	336	4	.	.	PROPN
cjel-5558	337	1	v.	v.	PROPN
cjel-5558	337	2	washington	washington	PROPN
cjel-5558	337	3	,	,	PUNCT
cjel-5558	337	4	377	377	NUM
cjel-5558	337	5	u.s	u.s	PROPN
cjel-5558	337	6	.	.	PROPN
cjel-5558	337	7	436	436	NUM
cjel-5558	337	8	(	(	PUNCT
cjel-5558	337	9	1964	1964	NUM
cjel-5558	337	10	)	)	PUNCT
cjel-5558	337	11	;	;	PUNCT
cjel-5558	337	12	northwestern	northwestern	ADJ
cjel-5558	337	13	cement	cement	PROPN
cjel-5558	337	14	co.	co.	PROPN
cjel-5558	337	15	v.	v.	ADP
cjel-5558	337	16	minnesota	minnesota	PROPN
cjel-5558	337	17	,	,	PUNCT
cjel-5558	337	18	358	358	NUM
cjel-5558	337	19	u.s	u.s	PROPN
cjel-5558	337	20	.	.	PROPN
cjel-5558	337	21	450	450	NUM
cjel-5558	337	22	(	(	PUNCT
cjel-5558	337	23	1959	1959	NUM
cjel-5558	337	24	)	)	PUNCT
cjel-5558	337	25	;	;	PUNCT
cjel-5558	337	26	memphis	memphis	PROPN
cjel-5558	337	27	gas	gas	PROPN
cjel-5558	337	28	co.	co.	PROPN
cjel-5558	337	29	v.	v.	ADP
cjel-5558	337	30	stone	stone	PROPN
cjel-5558	337	31	,	,	PUNCT
cjel-5558	337	32	335	335	NUM
cjel-5558	337	33	u.s	u.s	PROPN
cjel-5558	337	34	.	.	PROPN
cjel-5558	337	35	80	80	NUM
cjel-5558	337	36	(	(	PUNCT
cjel-5558	337	37	1948	1948	NUM
cjel-5558	337	38	)	)	PUNCT
cjel-5558	337	39	;	;	PUNCT
cjel-5558	337	40	wisconsin	wisconsin	PROPN
cjel-5558	337	41	v.	v.	PROPN
cjel-5558	337	42	j.c	j.c	PROPN
cjel-5558	337	43	.	.	PROPN
cjel-5558	337	44	penney	penney	PROPN
cjel-5558	337	45	co.	co.	PROPN
cjel-5558	337	46	,	,	PUNCT
cjel-5558	337	47	311	311	NUM
cjel-5558	337	48	u.s	u.s	PROPN
cjel-5558	337	49	.	.	PROPN
cjel-5558	337	50	435	435	NUM
cjel-5558	337	51	(	(	PUNCT
cjel-5558	337	52	1940	1940	NUM
cjel-5558	337	53	)	)	PUNCT
cjel-5558	337	54	;	;	PUNCT
cjel-5558	337	55	western	western	ADJ
cjel-5558	337	56	live	live	ADJ
cjel-5558	337	57	stock	stock	PROPN
cjel-5558	337	58	v.	v.	ADP
cjel-5558	337	59	bureau	bureau	PROPN
cjel-5558	337	60	of	of	ADP
cjel-5558	337	61	revenue	revenue	NOUN
cjel-5558	337	62	,	,	PUNCT
cjel-5558	337	63	303	303	NUM
cjel-5558	337	64	u.s	u.s	PROPN
cjel-5558	337	65	.	.	PROPN
cjel-5558	337	66	250	250	NUM
cjel-5558	337	67	(	(	PUNCT
cjel-5558	337	68	1938	1938	NUM
cjel-5558	337	69	)	)	PUNCT
cjel-5558	337	70	.	.	PUNCT
cjel-5558	338	1	85	85	NUM
cjel-5558	338	2	.	.	PUNCT
cjel-5558	338	3	complete	complete	ADJ
cjel-5558	338	4	auto	auto	NOUN
cjel-5558	338	5	transit	transit	PROPN
cjel-5558	338	6	,	,	PUNCT
cjel-5558	338	7	inc	inc	PROPN
cjel-5558	338	8	.	.	PROPN
cjel-5558	339	1	v.	v.	PROPN
cjel-5558	339	2	brady	brady	PROPN
cjel-5558	339	3	,	,	PUNCT
cjel-5558	339	4	330	330	NUM
cjel-5558	339	5	so.2d	so.2d	NOUN
cjel-5558	339	6	268	268	NUM
cjel-5558	339	7	(	(	PUNCT
cjel-5558	339	8	miss	miss	PROPN
cjel-5558	339	9	.	.	PUNCT
cjel-5558	339	10	1976	1976	NUM
cjel-5558	339	11	)	)	PUNCT
cjel-5558	339	12	,	,	PUNCT
cjel-5558	339	13	aff'd	aff'd	NOUN
cjel-5558	339	14	,	,	PUNCT
cjel-5558	339	15	430	430	NUM
cjel-5558	339	16	u.s	u.s	PROPN
cjel-5558	339	17	.	.	PROPN
cjel-5558	339	18	274	274	NUM
cjel-5558	339	19	(	(	PUNCT
cjel-5558	339	20	1977	1977	NUM
cjel-5558	339	21	)	)	PUNCT
cjel-5558	339	22	.	.	PUNCT
cjel-5558	340	1	86	86	NUM
cjel-5558	340	2	.	.	PUNCT
cjel-5558	341	1	complete	complete	ADJ
cjel-5558	341	2	auto	auto	NOUN
cjel-5558	341	3	transit	transit	NOUN
cjel-5558	341	4	,	,	PUNCT
cjel-5558	341	5	430	430	NUM
cjel-5558	341	6	u.s	u.s	PROPN
cjel-5558	341	7	.	.	PROPN
cjel-5558	341	8	at	at	ADP
cjel-5558	341	9	288	288	NUM
cjel-5558	341	10	-	-	SYM
cjel-5558	341	11	89	89	NUM
cjel-5558	341	12	.	.	PUNCT
cjel-5558	341	13	87	87	NUM
cjel-5558	341	14	.	.	PUNCT
cjel-5558	342	1	i	i	PRON
cjel-5558	342	2	d.	d.	PROPN
cjel-5558	342	3	at	at	ADP
cjel-5558	342	4	288	288	NUM
cjel-5558	342	5	.	.	PUNCT
cjel-5558	343	1	88	88	NUM
cjel-5558	343	2	.	.	PUNCT
cjel-5558	344	1	over	over	ADP
cjel-5558	344	2	the	the	DET
cjel-5558	344	3	years	year	NOUN
cjel-5558	344	4	the	the	DET
cjel-5558	344	5	spector	spector	NOUN
cjel-5558	344	6	rule	rule	NOUN
cjel-5558	344	7	had	have	AUX
cjel-5558	344	8	been	be	AUX
cjel-5558	344	9	narrowed	narrow	VERB
cjel-5558	344	10	to	to	ADP
cjel-5558	344	11	one	one	NUM
cjel-5558	344	12	of	of	ADP
cjel-5558	344	13	draftsmanship	draftsmanship	NOUN
cjel-5558	344	14	and	and	CCONJ
cjel-5558	344	15	phraseology	phraseology	NOUN
cjel-5558	344	16	,	,	PUNCT
cjel-5558	344	17	with	with	ADP
cjel-5558	344	18	the	the	DET
cjel-5558	344	19	court	court	NOUN
cjel-5558	344	20	increasingly	increasingly	ADV
cjel-5558	344	21	using	use	VERB
cjel-5558	344	22	a	a	DET
cjel-5558	344	23	practical	practical	ADJ
cjel-5558	344	24	analysis	analysis	NOUN
cjel-5558	344	25	of	of	ADP
cjel-5558	344	26	the	the	DET
cjel-5558	344	27	impact	impact	NOUN
cjel-5558	344	28	a	a	DET
cjel-5558	344	29	state	state	NOUN
cjel-5558	344	30	tax	tax	NOUN
cjel-5558	344	31	had	have	VERB
cjel-5558	344	32	on	on	ADP
cjel-5558	344	33	interstate	interstate	ADJ
cjel-5558	344	34	commerce	commerce	NOUN
cjel-5558	344	35	.	.	PUNCT
cjel-5558	345	1	see	see	VERB
cjel-5558	345	2	colonial	colonial	ADJ
cjel-5558	345	3	pipeline	pipeline	PROPN
cjel-5558	345	4	co.	co.	PROPN
cjel-5558	346	1	v.	v.	ADP
cjel-5558	346	2	traigle	traigle	PROPN
cjel-5558	346	3	,	,	PUNCT
cjel-5558	346	4	421	421	NUM
cjel-5558	346	5	u.s	u.s	PROPN
cjel-5558	346	6	.	.	PROPN
cjel-5558	346	7	100	100	NUM
cjel-5558	346	8	(	(	PUNCT
cjel-5558	346	9	1975	1975	NUM
cjel-5558	346	10	)	)	PUNCT
cjel-5558	346	11	;	;	PUNCT
cjel-5558	346	12	northwestern	northwestern	ADJ
cjel-5558	346	13	cement	cement	PROPN
cjel-5558	346	14	co.	co.	PROPN
cjel-5558	346	15	v.	v.	ADP
cjel-5558	346	16	minnesota	minnesota	PROPN
cjel-5558	346	17	,	,	PUNCT
cjel-5558	346	18	358	358	NUM
cjel-5558	346	19	u.s	u.s	PROPN
cjel-5558	346	20	.	.	PROPN
cjel-5558	346	21	450	450	NUM
cjel-5558	346	22	(	(	PUNCT
cjel-5558	346	23	1959	1959	NUM
cjel-5558	346	24	)	)	PUNCT
cjel-5558	346	25	;	;	PUNCT
cjel-5558	346	26	railway	railway	NOUN
cjel-5558	346	27	express	express	VERB
cjel-5558	346	28	agency	agency	PROPN
cjel-5558	346	29	v.	v.	ADP
cjel-5558	346	30	virginia	virginia	PROPN
cjel-5558	346	31	,	,	PUNCT
cjel-5558	346	32	358	358	NUM
cjel-5558	346	33	u.s	u.s	PROPN
cjel-5558	346	34	.	.	PROPN
cjel-5558	346	35	434	434	NUM
cjel-5558	346	36	(	(	PUNCT
cjel-5558	346	37	1959	1959	NUM
cjel-5558	346	38	)	)	PUNCT
cjel-5558	346	39	.	.	PUNCT
cjel-5558	347	1	89	89	NUM
cjel-5558	347	2	.	.	PUNCT
cjel-5558	348	1	complete	complete	ADJ
cjel-5558	348	2	auto	auto	NOUN
cjel-5558	348	3	transit	transit	NOUN
cjel-5558	348	4	,	,	PUNCT
cjel-5558	348	5	430	430	NUM
cjel-5558	348	6	u.s	u.s	PROPN
cjel-5558	348	7	.	.	PROPN
cjel-5558	348	8	at	at	ADP
cjel-5558	348	9	279	279	NUM
cjel-5558	348	10	.	.	PUNCT
cjel-5558	349	1	see	see	VERB
cjel-5558	349	2	supra	supra	PROPN
cjel-5558	349	3	note	note	PROPN
cjel-5558	349	4	85	85	NUM
cjel-5558	349	5	.	.	PUNCT
cjel-5558	350	1	90	90	NUM
cjel-5558	350	2	.	.	PUNCT
cjel-5558	351	1	complete	complete	ADJ
cjel-5558	351	2	auto	auto	NOUN
cjel-5558	351	3	transit	transit	NOUN
cjel-5558	351	4	,	,	PUNCT
cjel-5558	351	5	430	430	NUM
cjel-5558	351	6	u.s	u.s	PROPN
cjel-5558	351	7	.	.	PROPN
cjel-5558	351	8	at	at	ADP
cjel-5558	351	9	279	279	NUM
cjel-5558	351	10	.	.	PUNCT
cjel-5558	352	1	91	91	NUM
cjel-5558	352	2	.	.	PUNCT
cjel-5558	353	1	in	in	ADP
cjel-5558	353	2	the	the	DET
cjel-5558	353	3	opinion	opinion	NOUN
cjel-5558	353	4	,	,	PUNCT
cjel-5558	353	5	the	the	DET
cjel-5558	353	6	four	four	NUM
cjel-5558	353	7	criteria	criterion	NOUN
cjel-5558	353	8	of	of	ADP
cjel-5558	353	9	the	the	DET
cjel-5558	353	10	complete	complete	ADJ
cjel-5558	353	11	auto	auto	NOUN
cjel-5558	353	12	transit	transit	NOUN
cjel-5558	353	13	test	test	NOUN
cjel-5558	353	14	were	be	AUX
cjel-5558	353	15	spelled	spell	VERB
cjel-5558	353	16	out	out	ADP
cjel-5558	353	17	twice	twice	ADV
cjel-5558	353	18	:	:	PUNCT
cjel-5558	353	19	first	first	ADV
cjel-5558	353	20	,	,	PUNCT
cjel-5558	353	21	in	in	ADP
cjel-5558	353	22	stating	state	VERB
cjel-5558	353	23	that	that	DET
cjel-5558	353	24	appellant	appellant	NOUN
cjel-5558	353	25	had	have	AUX
cjel-5558	353	26	failed	fail	VERB
cjel-5558	353	27	to	to	PART
cjel-5558	353	28	allege	allege	VERB
cjel-5558	353	29	that	that	SCONJ
cjel-5558	353	30	the	the	DET
cjel-5558	353	31	criteria	criterion	NOUN
cjel-5558	353	32	had	have	AUX
cjel-5558	353	33	not	not	PART
cjel-5558	353	34	been	be	AUX
cjel-5558	353	35	satisfied	satisfied	ADJ
cjel-5558	353	36	,	,	PUNCT
cjel-5558	353	37	i	i	PRON
cjel-5558	353	38	d.	d.	VERB
cjel-5558	353	39	at	at	ADP
cjel-5558	353	40	277	277	NUM
cjel-5558	353	41	-	-	SYM
cjel-5558	353	42	78	78	NUM
cjel-5558	353	43	,	,	PUNCT
cjel-5558	353	44	and	and	CCONJ
cjel-5558	353	45	second	second	ADJ
cjel-5558	353	46	,	,	PUNCT
cjel-5558	353	47	in	in	ADP
cjel-5558	353	48	the	the	DET
cjel-5558	353	49	aforementioned	aforementioned	ADJ
cjel-5558	353	50	passage	passage	NOUN
cjel-5558	353	51	pertaining	pertain	VERB
cjel-5558	353	52	to	to	ADP
cjel-5558	353	53	the	the	DET
cjel-5558	353	54	practical	practical	ADJ
cjel-5558	353	55	analysis	analysis	NOUN
cjel-5558	353	56	of	of	ADP
cjel-5558	353	57	the	the	DET
cjel-5558	353	58	effect	effect	NOUN
cjel-5558	353	59	of	of	ADP
cjel-5558	353	60	state	state	NOUN
cjel-5558	353	61	taxes	taxis	NOUN
cjel-5558	353	62	on	on	ADP
cjel-5558	353	63	interstate	interstate	ADJ
cjel-5558	353	64	commerce	commerce	NOUN
cjel-5558	353	65	.	.	PUNCT
cjel-5558	354	1	id.at	id.at	VERB
cjel-5558	354	2	279	279	NUM
cjel-5558	354	3	.	.	PUNCT
cjel-5558	355	1	1982	1982	NUM
cjel-5558	355	2	]	]	PUNCT
cjel-5558	355	3	columbia	columbia	PROPN
cjel-5558	355	4	journal	journal	PROPN
cjel-5558	355	5	of	of	ADP
cjel-5558	355	6	environmental	environmental	ADJ
cjel-5558	355	7	law	law	NOUN
cjel-5558	355	8	result	result	NOUN
cjel-5558	355	9	in	in	ADP
cjel-5558	355	10	complete	complete	ADJ
cjel-5558	355	11	auto	auto	NOUN
cjel-5558	355	12	transit	transit	NOUN
cjel-5558	355	13	is	be	AUX
cjel-5558	355	14	of	of	ADP
cjel-5558	355	15	little	little	ADJ
cjel-5558	355	16	help	help	NOUN
cjel-5558	355	17	in	in	ADP
cjel-5558	355	18	applying	apply	VERB
cjel-5558	355	19	the	the	DET
cjel-5558	355	20	fourpart	fourpart	ADJ
cjel-5558	355	21	test	test	NOUN
cjel-5558	355	22	to	to	ADP
cjel-5558	355	23	subsequent	subsequent	ADJ
cjel-5558	355	24	cases	case	NOUN
cjel-5558	355	25	.	.	PUNCT
cjel-5558	356	1	c.	c.	NOUN
cjel-5558	357	1	the	the	DET
cjel-5558	357	2	complete	complete	ADJ
cjel-5558	357	3	auto	auto	NOUN
cjel-5558	357	4	transit	transit	NOUN
cjel-5558	357	5	test	test	NOUN
cjel-5558	357	6	and	and	CCONJ
cjel-5558	357	7	the	the	DET
cjel-5558	357	8	montana	montana	PROPN
cjel-5558	357	9	coal	coal	PROPN
cjel-5558	357	10	severance	severance	PROPN
cjel-5558	357	11	tax	tax	NOUN
cjel-5558	357	12	prior	prior	ADV
cjel-5558	357	13	to	to	ADP
cjel-5558	357	14	commonwealth	commonwealth	PROPN
cjel-5558	357	15	edison	edison	PROPN
cjel-5558	357	16	,	,	PUNCT
cjel-5558	357	17	the	the	DET
cjel-5558	357	18	court	court	NOUN
cjel-5558	357	19	's	's	PART
cjel-5558	357	20	decisions9	decisions9	NOUN
cjel-5558	357	21	2	2	NUM
cjel-5558	357	22	applying	apply	VERB
cjel-5558	357	23	the	the	DET
cjel-5558	357	24	complete	complete	ADJ
cjel-5558	357	25	auto	auto	NOUN
cjel-5558	357	26	transit	transit	NOUN
cjel-5558	357	27	test	test	NOUN
cjel-5558	357	28	had	have	AUX
cjel-5558	357	29	focused	focus	VERB
cjel-5558	357	30	on	on	ADP
cjel-5558	357	31	the	the	DET
cjel-5558	357	32	threshold	threshold	NOUN
cjel-5558	357	33	question	question	NOUN
cjel-5558	357	34	of	of	ADP
cjel-5558	357	35	a	a	DET
cjel-5558	357	36	state	state	NOUN
cjel-5558	357	37	's	's	PART
cjel-5558	357	38	right	right	NOUN
cjel-5558	357	39	to	to	PART
cjel-5558	357	40	levy	levy	VERB
cjel-5558	357	41	any	any	DET
cjel-5558	357	42	tax	tax	NOUN
cjel-5558	357	43	on	on	ADP
cjel-5558	357	44	the	the	DET
cjel-5558	357	45	interstate	interstate	ADJ
cjel-5558	357	46	commerce	commerce	NOUN
cjel-5558	357	47	in	in	ADP
cjel-5558	357	48	question.9	question.9	PROPN
cjel-5558	357	49	3	3	NUM
cjel-5558	357	50	commonwealth	commonwealth	PROPN
cjel-5558	357	51	edison	edison	PROPN
cjel-5558	357	52	was	be	AUX
cjel-5558	357	53	the	the	DET
cjel-5558	357	54	first	first	ADJ
cjel-5558	357	55	case	case	NOUN
cjel-5558	357	56	in	in	ADP
cjel-5558	357	57	which	which	PRON
cjel-5558	357	58	the	the	DET
cjel-5558	357	59	court	court	NOUN
cjel-5558	357	60	applied	apply	VERB
cjel-5558	357	61	the	the	DET
cjel-5558	357	62	fourth	fourth	ADJ
cjel-5558	357	63	prong	prong	NOUN
cjel-5558	357	64	of	of	ADP
cjel-5558	357	65	the	the	DET
cjel-5558	357	66	test	test	NOUN
cjel-5558	357	67	to	to	ADP
cjel-5558	357	68	a	a	DET
cjel-5558	357	69	claim	claim	NOUN
cjel-5558	357	70	that	that	SCONJ
cjel-5558	357	71	the	the	DET
cjel-5558	357	72	rate	rate	NOUN
cjel-5558	357	73	of	of	ADP
cjel-5558	357	74	a	a	DET
cjel-5558	357	75	tax	tax	NOUN
cjel-5558	357	76	exceeded	exceed	VERB
cjel-5558	357	77	the	the	DET
cjel-5558	357	78	value	value	NOUN
cjel-5558	357	79	of	of	ADP
cjel-5558	357	80	services	service	NOUN
cjel-5558	357	81	provided	provide	VERB
cjel-5558	357	82	by	by	ADP
cjel-5558	357	83	the	the	DET
cjel-5558	357	84	state	state	NOUN
cjel-5558	357	85	,	,	PUNCT
cjel-5558	357	86	and	and	CCONJ
cjel-5558	357	87	thus	thus	ADV
cjel-5558	357	88	was	be	AUX
cjel-5558	357	89	not	not	PART
cjel-5558	357	90	fairly	fairly	ADV
cjel-5558	357	91	related	relate	VERB
cjel-5558	357	92	to	to	ADP
cjel-5558	357	93	them.9	them.9	NOUN
cjel-5558	357	94	4	4	NUM
cjel-5558	357	95	appellants	appellant	NOUN
cjel-5558	357	96	in	in	ADP
cjel-5558	357	97	commonwealth	commonwealth	PROPN
cjel-5558	357	98	edison	edison	PROPN
cjel-5558	357	99	did	do	AUX
cjel-5558	357	100	not	not	PART
cjel-5558	357	101	contest	contest	VERB
cjel-5558	357	102	montana	montana	PROPN
cjel-5558	357	103	's	's	PART
cjel-5558	357	104	right	right	NOUN
cjel-5558	357	105	to	to	PART
cjel-5558	357	106	levy	levy	VERB
cjel-5558	357	107	a	a	DET
cjel-5558	357	108	coal	coal	NOUN
cjel-5558	357	109	severance	severance	NOUN
cjel-5558	357	110	tax	tax	NOUN
cjel-5558	357	111	.	.	PUNCT
cjel-5558	358	1	rather	rather	ADV
cjel-5558	358	2	they	they	PRON
cjel-5558	358	3	contested	contest	VERB
cjel-5558	358	4	the	the	DET
cjel-5558	358	5	rate	rate	NOUN
cjel-5558	358	6	of	of	ADP
cjel-5558	358	7	the	the	DET
cjel-5558	358	8	tax	tax	NOUN
cjel-5558	358	9	as	as	ADP
cjel-5558	358	10	being	be	AUX
cjel-5558	358	11	discriminatory	discriminatory	ADJ
cjel-5558	358	12	against	against	ADP
cjel-5558	358	13	interstate	interstate	ADJ
cjel-5558	358	14	commerce	commerce	NOUN
cjel-5558	358	15	and	and	CCONJ
cjel-5558	358	16	as	as	SCONJ
cjel-5558	358	17	not	not	PART
cjel-5558	358	18	being	be	AUX
cjel-5558	358	19	fairly	fairly	ADV
cjel-5558	358	20	related	relate	VERB
cjel-5558	358	21	to	to	ADP
cjel-5558	358	22	the	the	DET
cjel-5558	358	23	services	service	NOUN
cjel-5558	358	24	provided	provide	VERB
cjel-5558	358	25	by	by	ADP
cjel-5558	358	26	the	the	DET
cjel-5558	358	27	state	state	NOUN
cjel-5558	358	28	.	.	PUNCT
cjel-5558	359	1	commonwealth	commonwealth	PROPN
cjel-5558	359	2	edison	edison	PROPN
cjel-5558	359	3	co.	co.	PROPN
cjel-5558	359	4	(	(	PUNCT
cjel-5558	359	5	"	"	PUNCT
cjel-5558	359	6	the	the	DET
cjel-5558	359	7	company	company	NOUN
cjel-5558	359	8	"	"	PUNCT
cjel-5558	359	9	)	)	PUNCT
cjel-5558	359	10	argued	argue	VERB
cjel-5558	359	11	first	first	ADV
cjel-5558	359	12	that	that	SCONJ
cjel-5558	359	13	the	the	DET
cjel-5558	359	14	tax	tax	NOUN
cjel-5558	359	15	was	be	AUX
cjel-5558	359	16	discriminatory	discriminatory	ADJ
cjel-5558	359	17	because	because	SCONJ
cjel-5558	359	18	its	its	PRON
cjel-5558	359	19	burden	burden	NOUN
cjel-5558	359	20	was	be	AUX
cjel-5558	359	21	borne	bear	VERB
cjel-5558	359	22	primarily	primarily	ADV
cjel-5558	359	23	by	by	ADP
cjel-5558	359	24	out	out	ADV
cjel-5558	359	25	-	-	PUNCT
cjel-5558	359	26	of	of	ADP
cjel-5558	359	27	-	-	PUNCT
cjel-5558	359	28	state	state	NOUN
cjel-5558	359	29	consumers,9	consumers,9	NOUN
cjel-5558	359	30	5	5	NUM
cjel-5558	359	31	an	an	DET
cjel-5558	359	32	argument	argument	NOUN
cjel-5558	359	33	addressed	address	VERB
cjel-5558	359	34	to	to	ADP
cjel-5558	359	35	the	the	DET
cjel-5558	359	36	third	third	ADJ
cjel-5558	359	37	prong	prong	NOUN
cjel-5558	359	38	of	of	ADP
cjel-5558	359	39	the	the	DET
cjel-5558	359	40	complete	complete	ADJ
cjel-5558	359	41	auto	auto	NOUN
cjel-5558	359	42	transit	transit	NOUN
cjel-5558	359	43	test	test	NOUN
cjel-5558	359	44	.	.	PUNCT
cjel-5558	360	1	the	the	DET
cjel-5558	360	2	court	court	NOUN
cjel-5558	360	3	was	be	AUX
cjel-5558	360	4	unconvinced	unconvinced	ADJ
cjel-5558	360	5	.	.	PUNCT
cjel-5558	361	1	it	it	PRON
cjel-5558	361	2	noted	note	VERB
cjel-5558	361	3	that	that	SCONJ
cjel-5558	361	4	appellants	appellant	NOUN
cjel-5558	361	5	'	'	PART
cjel-5558	361	6	argument	argument	NOUN
cjel-5558	361	7	ran	run	VERB
cjel-5558	361	8	counter	counter	ADV
cjel-5558	361	9	to	to	ADP
cjel-5558	361	10	the	the	DET
cjel-5558	361	11	premise	premise	NOUN
cjel-5558	361	12	underlying	underlie	VERB
cjel-5558	361	13	the	the	DET
cjel-5558	361	14	court	court	NOUN
cjel-5558	361	15	's	's	PART
cjel-5558	361	16	discrimination	discrimination	NOUN
cjel-5558	361	17	decisions	decision	NOUN
cjel-5558	361	18	,	,	PUNCT
cjel-5558	361	19	that	that	SCONJ
cjel-5558	361	20	"	"	PUNCT
cjel-5558	361	21	[	[	X
cjel-5558	361	22	t]he	t]he	ADP
cjel-5558	361	23	very	very	ADJ
cjel-5558	361	24	purpose	purpose	NOUN
cjel-5558	361	25	of	of	ADP
cjel-5558	361	26	the	the	DET
cjel-5558	361	27	commerce	commerce	NOUN
cjel-5558	361	28	clause	clause	NOUN
cjel-5558	361	29	was	be	AUX
cjel-5558	361	30	to	to	PART
cjel-5558	361	31	create	create	VERB
cjel-5558	361	32	an	an	DET
cjel-5558	361	33	area	area	NOUN
cjel-5558	361	34	of	of	ADP
cjel-5558	361	35	free	free	ADJ
cjel-5558	361	36	trade	trade	NOUN
cjel-5558	361	37	among	among	ADP
cjel-5558	361	38	the	the	DET
cjel-5558	361	39	several	several	ADJ
cjel-5558	361	40	states	state	NOUN
cjel-5558	361	41	.	.	PUNCT
cjel-5558	362	1	"	"	PUNCT
cjel-5558	362	2	"	"	PUNCT
cjel-5558	362	3	"	"	PUNCT
cjel-5558	362	4	for	for	ADP
cjel-5558	362	5	purposes	purpose	NOUN
cjel-5558	362	6	of	of	ADP
cjel-5558	362	7	interstate	interstate	ADJ
cjel-5558	362	8	and	and	CCONJ
cjel-5558	362	9	foreign	foreign	ADJ
cjel-5558	362	10	92	92	NUM
cjel-5558	362	11	.	.	PUNCT
cjel-5558	363	1	see	see	VERB
cjel-5558	363	2	,	,	PUNCT
cjel-5558	363	3	e.g.	e.g.	ADV
cjel-5558	363	4	,	,	PUNCT
cjel-5558	363	5	exxon	exxon	PROPN
cjel-5558	363	6	corp	corp	PROPN
cjel-5558	363	7	.	.	PROPN
cjel-5558	363	8	v.	v.	PROPN
cjel-5558	363	9	wisconsin	wisconsin	PROPN
cjel-5558	363	10	dep't	dep't	PROPN
cjel-5558	363	11	of	of	ADP
cjel-5558	363	12	revenue	revenue	NOUN
cjel-5558	363	13	,	,	PUNCT
cjel-5558	363	14	447	447	NUM
cjel-5558	363	15	u.s	u.s	PROPN
cjel-5558	363	16	.	.	PROPN
cjel-5558	363	17	207	207	NUM
cjel-5558	363	18	(	(	PUNCT
cjel-5558	363	19	1980	1980	NUM
cjel-5558	363	20	)	)	PUNCT
cjel-5558	363	21	;	;	PUNCT
cjel-5558	363	22	national	national	PROPN
cjel-5558	363	23	geographic	geographic	PROPN
cjel-5558	363	24	society	society	PROPN
cjel-5558	363	25	v.	v.	ADP
cjel-5558	363	26	california	california	PROPN
cjel-5558	363	27	bd	bd	PROPN
cjel-5558	363	28	.	.	PROPN
cjel-5558	363	29	of	of	ADP
cjel-5558	363	30	equalization	equalization	NOUN
cjel-5558	363	31	,	,	PUNCT
cjel-5558	363	32	430	430	NUM
cjel-5558	363	33	u.s	u.s	PROPN
cjel-5558	363	34	.	.	PROPN
cjel-5558	363	35	551	551	NUM
cjel-5558	363	36	(	(	PUNCT
cjel-5558	363	37	1977	1977	NUM
cjel-5558	363	38	)	)	PUNCT
cjel-5558	363	39	.	.	PUNCT
cjel-5558	364	1	93	93	NUM
cjel-5558	364	2	.	.	PUNCT
cjel-5558	365	1	in	in	ADP
cjel-5558	365	2	maryland	maryland	PROPN
cjel-5558	365	3	v.	v.	ADP
cjel-5558	365	4	louisiana	louisiana	PROPN
cjel-5558	365	5	,	,	PUNCT
cjel-5558	365	6	101	101	NUM
cjel-5558	365	7	s.ct	s.ct	NOUN
cjel-5558	365	8	.	.	PROPN
cjel-5558	365	9	2114	2114	NUM
cjel-5558	365	10	(	(	PUNCT
cjel-5558	365	11	1981	1981	NUM
cjel-5558	365	12	)	)	PUNCT
cjel-5558	365	13	,	,	PUNCT
cjel-5558	365	14	appellants	appellant	NOUN
cjel-5558	365	15	argued	argue	VERB
cjel-5558	365	16	that	that	SCONJ
cjel-5558	365	17	there	there	PRON
cjel-5558	365	18	was	be	VERB
cjel-5558	365	19	not	not	PART
cjel-5558	365	20	a	a	DET
cjel-5558	365	21	sufficient	sufficient	ADJ
cjel-5558	365	22	relation	relation	NOUN
cjel-5558	365	23	between	between	ADP
cjel-5558	365	24	the	the	DET
cjel-5558	365	25	services	service	NOUN
cjel-5558	365	26	provided	provide	VERB
cjel-5558	365	27	by	by	ADP
cjel-5558	365	28	the	the	DET
cjel-5558	365	29	state	state	NOUN
cjel-5558	365	30	and	and	CCONJ
cjel-5558	365	31	the	the	DET
cjel-5558	365	32	louisiana	louisiana	PROPN
cjel-5558	365	33	first	first	ADJ
cjel-5558	365	34	use	use	VERB
cjel-5558	365	35	tax	tax	NOUN
cjel-5558	365	36	.	.	PUNCT
cjel-5558	366	1	however	however	ADV
cjel-5558	366	2	,	,	PUNCT
cjel-5558	366	3	because	because	SCONJ
cjel-5558	366	4	the	the	DET
cjel-5558	366	5	court	court	NOUN
cjel-5558	366	6	found	find	VERB
cjel-5558	366	7	the	the	DET
cjel-5558	366	8	tax	tax	NOUN
cjel-5558	366	9	to	to	PART
cjel-5558	366	10	be	be	AUX
cjel-5558	366	11	discriminatory	discriminatory	ADJ
cjel-5558	366	12	it	it	PRON
cjel-5558	366	13	did	do	AUX
cjel-5558	366	14	not	not	PART
cjel-5558	366	15	have	have	VERB
cjel-5558	366	16	to	to	PART
cjel-5558	366	17	address	address	VERB
cjel-5558	366	18	this	this	DET
cjel-5558	366	19	issue	issue	NOUN
cjel-5558	366	20	.	.	PUNCT
cjel-5558	367	1	i	i	PRON
cjel-5558	367	2	d.	d.	PROPN
cjel-5558	367	3	at	at	ADP
cjel-5558	367	4	2133	2133	NUM
cjel-5558	367	5	n.27	n.27	PROPN
cjel-5558	367	6	.	.	PROPN
cjel-5558	367	7	94	94	NUM
cjel-5558	367	8	.	.	PUNCT
cjel-5558	368	1	cf	cf	NOUN
cjel-5558	368	2	.	.	PUNCT
cjel-5558	369	1	japan	japan	PROPN
cjel-5558	369	2	line	line	PROPN
cjel-5558	369	3	ltd	ltd	PROPN
cjel-5558	369	4	.	.	PROPN
cjel-5558	370	1	v.	v.	ADP
cjel-5558	370	2	county	county	PROPN
cjel-5558	370	3	of	of	ADP
cjel-5558	370	4	los	los	PROPN
cjel-5558	370	5	angeles	angeles	PROPN
cjel-5558	370	6	,	,	PUNCT
cjel-5558	371	1	441	441	NUM
cjel-5558	371	2	u.s	u.s	PROPN
cjel-5558	371	3	.	.	PROPN
cjel-5558	371	4	434	434	NUM
cjel-5558	371	5	(	(	PUNCT
cjel-5558	371	6	1979	1979	NUM
cjel-5558	371	7	)	)	PUNCT
cjel-5558	371	8	;	;	PUNCT
cjel-5558	371	9	department	department	NOUN
cjel-5558	371	10	of	of	ADP
cjel-5558	371	11	revenue	revenue	NOUN
cjel-5558	371	12	of	of	ADP
cjel-5558	371	13	wash	wash	NOUN
cjel-5558	371	14	.	.	PUNCT
cjel-5558	372	1	v.	v.	ADP
cjel-5558	372	2	association	association	PROPN
cjel-5558	372	3	of	of	ADP
cjel-5558	372	4	wash	wash	NOUN
cjel-5558	372	5	.	.	PUNCT
cjel-5558	373	1	stevedoring	stevedoring	PROPN
cjel-5558	373	2	cos	cos	PROPN
cjel-5558	373	3	.	.	PROPN
cjel-5558	373	4	,	,	PUNCT
cjel-5558	373	5	435	435	NUM
cjel-5558	373	6	u.s	u.s	PROPN
cjel-5558	373	7	.	.	PROPN
cjel-5558	373	8	734	734	NUM
cjel-5558	373	9	(	(	PUNCT
cjel-5558	373	10	1978	1978	NUM
cjel-5558	373	11	)	)	PUNCT
cjel-5558	373	12	;	;	PUNCT
cjel-5558	373	13	national	national	PROPN
cjel-5558	373	14	geographic	geographic	PROPN
cjel-5558	373	15	society	society	PROPN
cjel-5558	373	16	v.	v.	ADP
cjel-5558	373	17	california	california	PROPN
cjel-5558	373	18	bd	bd	PROPN
cjel-5558	373	19	.	.	PROPN
cjel-5558	373	20	of	of	ADP
cjel-5558	373	21	equalization	equalization	NOUN
cjel-5558	373	22	,	,	PUNCT
cjel-5558	373	23	430	430	NUM
cjel-5558	373	24	u.s	u.s	PROPN
cjel-5558	373	25	.	.	PROPN
cjel-5558	373	26	551	551	NUM
cjel-5558	373	27	(	(	PUNCT
cjel-5558	373	28	1977	1977	NUM
cjel-5558	373	29	)	)	PUNCT
cjel-5558	373	30	.	.	PUNCT
cjel-5558	374	1	95	95	NUM
cjel-5558	374	2	.	.	PUNCT
cjel-5558	375	1	appellants	appellant	NOUN
cjel-5558	375	2	asserted	assert	VERB
cjel-5558	375	3	that	that	SCONJ
cjel-5558	375	4	because	because	SCONJ
cjel-5558	375	5	90	90	NUM
cjel-5558	375	6	%	%	NOUN
cjel-5558	375	7	of	of	ADP
cjel-5558	375	8	montana	montana	PROPN
cjel-5558	375	9	coal	coal	NOUN
cjel-5558	375	10	was	be	AUX
cjel-5558	375	11	shipped	ship	VERB
cjel-5558	375	12	out	out	ADP
cjel-5558	375	13	of	of	ADP
cjel-5558	375	14	state	state	NOUN
cjel-5558	375	15	under	under	ADP
cjel-5558	375	16	contracts	contract	NOUN
cjel-5558	375	17	that	that	PRON
cjel-5558	375	18	shifted	shift	VERB
cjel-5558	375	19	the	the	DET
cjel-5558	375	20	burden	burden	NOUN
cjel-5558	375	21	to	to	ADP
cjel-5558	375	22	out	out	ADP
cjel-5558	375	23	-	-	PUNCT
cjel-5558	375	24	of	of	ADP
cjel-5558	375	25	-	-	PUNCT
cjel-5558	375	26	state	state	NOUN
cjel-5558	375	27	utility	utility	NOUN
cjel-5558	375	28	customers	customer	NOUN
cjel-5558	375	29	,	,	PUNCT
cjel-5558	375	30	the	the	DET
cjel-5558	375	31	tax	tax	NOUN
cjel-5558	375	32	discriminated	discriminate	VERB
cjel-5558	375	33	against	against	ADP
cjel-5558	375	34	interstate	interstate	ADJ
cjel-5558	375	35	commerce	commerce	NOUN
cjel-5558	375	36	.	.	PUNCT
cjel-5558	376	1	the	the	DET
cjel-5558	376	2	court	court	NOUN
cjel-5558	376	3	treated	treat	VERB
cjel-5558	376	4	appellant	appellant	NOUN
cjel-5558	376	5	's	's	PART
cjel-5558	376	6	discrimination	discrimination	NOUN
cjel-5558	376	7	theory	theory	NOUN
cjel-5558	376	8	as	as	ADP
cjel-5558	376	9	a	a	DET
cjel-5558	376	10	variant	variant	NOUN
cjel-5558	376	11	of	of	ADP
cjel-5558	376	12	their	their	PRON
cjel-5558	376	13	claim	claim	NOUN
cjel-5558	376	14	under	under	ADP
cjel-5558	376	15	the	the	DET
cjel-5558	376	16	fourth	fourth	ADJ
cjel-5558	376	17	prong	prong	NOUN
cjel-5558	376	18	of	of	ADP
cjel-5558	376	19	the	the	DET
cjel-5558	376	20	complete	complete	ADJ
cjel-5558	376	21	auto	auto	NOUN
cjel-5558	376	22	transit	transit	NOUN
cjel-5558	376	23	test	test	NOUN
cjel-5558	376	24	because	because	SCONJ
cjel-5558	376	25	,	,	PUNCT
cjel-5558	376	26	in	in	ADP
cjel-5558	376	27	light	light	NOUN
cjel-5558	376	28	of	of	ADP
cjel-5558	376	29	the	the	DET
cjel-5558	376	30	fact	fact	NOUN
cjel-5558	376	31	that	that	SCONJ
cjel-5558	376	32	appellants	appellant	NOUN
cjel-5558	376	33	conceded	concede	VERB
cjel-5558	376	34	that	that	SCONJ
cjel-5558	376	35	some	some	DET
cjel-5558	376	36	severance	severance	NOUN
cjel-5558	376	37	tax	tax	NOUN
cjel-5558	376	38	could	could	AUX
cjel-5558	376	39	be	be	AUX
cjel-5558	376	40	levied	levy	VERB
cjel-5558	376	41	,	,	PUNCT
cjel-5558	376	42	their	their	PRON
cjel-5558	376	43	claim	claim	NOUN
cjel-5558	376	44	pertaining	pertain	VERB
cjel-5558	376	45	to	to	ADP
cjel-5558	376	46	the	the	DET
cjel-5558	376	47	excessiveness	excessiveness	NOUN
cjel-5558	376	48	of	of	ADP
cjel-5558	376	49	the	the	DET
cjel-5558	376	50	tax	tax	NOUN
cjel-5558	376	51	burden	burden	NOUN
cjel-5558	376	52	borne	bear	VERB
cjel-5558	376	53	by	by	ADP
cjel-5558	376	54	out	out	ADV
cjel-5558	376	55	-	-	PUNCT
cjel-5558	376	56	of	of	ADP
cjel-5558	376	57	-	-	PUNCT
cjel-5558	376	58	state	state	NOUN
cjel-5558	376	59	consumers	consumer	NOUN
cjel-5558	376	60	was	be	AUX
cjel-5558	376	61	identical	identical	ADJ
cjel-5558	376	62	to	to	ADP
cjel-5558	376	63	a	a	DET
cjel-5558	376	64	claim	claim	NOUN
cjel-5558	376	65	that	that	SCONJ
cjel-5558	376	66	the	the	DET
cjel-5558	376	67	tax	tax	NOUN
cjel-5558	376	68	was	be	AUX
cjel-5558	376	69	not	not	PART
cjel-5558	376	70	fairly	fairly	ADV
cjel-5558	376	71	related	relate	VERB
cjel-5558	376	72	to	to	ADP
cjel-5558	376	73	the	the	DET
cjel-5558	376	74	services	service	NOUN
cjel-5558	376	75	provided	provide	VERB
cjel-5558	376	76	by	by	ADP
cjel-5558	376	77	the	the	DET
cjel-5558	376	78	state	state	NOUN
cjel-5558	376	79	.	.	PUNCT
cjel-5558	377	1	commonwealth	commonwealth	PROPN
cjel-5558	377	2	edison	edison	PROPN
cjel-5558	377	3	,	,	PUNCT
cjel-5558	377	4	101	101	NUM
cjel-5558	377	5	s.ct	s.ct	NOUN
cjel-5558	377	6	.	.	PUNCT
cjel-5558	378	1	at	at	ADP
cjel-5558	378	2	2954	2954	NUM
cjel-5558	378	3	-	-	SYM
cjel-5558	378	4	55	55	NUM
cjel-5558	378	5	.	.	PUNCT
cjel-5558	379	1	96	96	NUM
cjel-5558	379	2	.	.	PUNCT
cjel-5558	379	3	commonwealth	commonwealth	PROPN
cjel-5558	379	4	edison	edison	PROPN
cjel-5558	379	5	,	,	PUNCT
cjel-5558	379	6	101	101	NUM
cjel-5558	379	7	s.ct	s.ct	NOUN
cjel-5558	379	8	.	.	PUNCT
cjel-5558	380	1	at	at	ADP
cjel-5558	380	2	2954	2954	NUM
cjel-5558	380	3	(	(	PUNCT
cjel-5558	380	4	quoting	quote	VERB
cjel-5558	380	5	mcleod	mcleod	PROPN
cjel-5558	380	6	v.	v.	ADP
cjel-5558	380	7	j.e	j.e	PROPN
cjel-5558	380	8	.	.	PROPN
cjel-5558	380	9	dilworth	dilworth	PROPN
cjel-5558	380	10	co.	co.	PROPN
cjel-5558	380	11	,	,	PUNCT
cjel-5558	380	12	322	322	NUM
cjel-5558	380	13	u.s	u.s	PROPN
cjel-5558	380	14	.	.	PROPN
cjel-5558	380	15	327	327	NUM
cjel-5558	380	16	,	,	PUNCT
cjel-5558	380	17	330	330	NUM
cjel-5558	380	18	(	(	PUNCT
cjel-5558	380	19	1944	1944	NUM
cjel-5558	380	20	)	)	PUNCT
cjel-5558	380	21	)	)	PUNCT
cjel-5558	380	22	.	.	PUNCT
cjel-5558	381	1	[	[	X
cjel-5558	381	2	8:185	8:185	NUM
cjel-5558	381	3	commonwealth	commonwealth	PROPN
cjel-5558	381	4	edison	edison	PROPN
cjel-5558	381	5	co.	co.	PROPN
cjel-5558	381	6	v.	v.	ADP
cjel-5558	381	7	montana	montana	PROPN
cjel-5558	381	8	commerce	commerce	PROPN
cjel-5558	381	9	,	,	PUNCT
cjel-5558	381	10	state	state	NOUN
cjel-5558	381	11	borders	border	NOUN
cjel-5558	381	12	are	be	AUX
cjel-5558	381	13	virtually	virtually	ADV
cjel-5558	381	14	irrelevant	irrelevant	ADJ
cjel-5558	381	15	.	.	PUNCT
cjel-5558	382	1	thus	thus	ADV
cjel-5558	382	2	,	,	PUNCT
cjel-5558	382	3	to	to	PART
cjel-5558	382	4	strike	strike	VERB
cjel-5558	382	5	down	down	ADP
cjel-5558	382	6	the	the	DET
cjel-5558	382	7	montana	montana	PROPN
cjel-5558	382	8	tax	tax	NOUN
cjel-5558	382	9	solely	solely	ADV
cjel-5558	382	10	because	because	SCONJ
cjel-5558	382	11	most	most	ADJ
cjel-5558	382	12	of	of	ADP
cjel-5558	382	13	the	the	DET
cjel-5558	382	14	state	state	NOUN
cjel-5558	382	15	's	's	PART
cjel-5558	382	16	coal	coal	NOUN
cjel-5558	382	17	was	be	AUX
cjel-5558	382	18	shipped	ship	VERB
cjel-5558	382	19	out	out	ADP
cjel-5558	382	20	of	of	ADP
cjel-5558	382	21	state	state	NOUN
cjel-5558	382	22	would	would	AUX
cjel-5558	382	23	be	be	AUX
cjel-5558	382	24	irreconcilable	irreconcilable	ADJ
cjel-5558	382	25	with	with	ADP
cjel-5558	382	26	the	the	DET
cjel-5558	382	27	goal	goal	NOUN
cjel-5558	382	28	of	of	ADP
cjel-5558	382	29	promoting	promote	VERB
cjel-5558	382	30	free	free	ADJ
cjel-5558	382	31	trade	trade	NOUN
cjel-5558	382	32	which	which	PRON
cjel-5558	382	33	underlies	underlie	VERB
cjel-5558	382	34	the	the	DET
cjel-5558	382	35	commerce	commerce	NOUN
cjel-5558	382	36	clause	clause	NOUN
cjel-5558	382	37	.	.	PUNCT
cjel-5558	383	1	furthermore	furthermore	ADV
cjel-5558	383	2	,	,	PUNCT
cjel-5558	383	3	the	the	DET
cjel-5558	383	4	court	court	NOUN
cjel-5558	383	5	stated	state	VERB
cjel-5558	383	6	that	that	SCONJ
cjel-5558	383	7	there	there	PRON
cjel-5558	383	8	was	be	VERB
cjel-5558	383	9	no	no	DET
cjel-5558	383	10	basis	basis	NOUN
cjel-5558	383	11	for	for	ADP
cjel-5558	383	12	any	any	DET
cjel-5558	383	13	claim	claim	NOUN
cjel-5558	383	14	that	that	SCONJ
cjel-5558	383	15	the	the	DET
cjel-5558	383	16	commerce	commerce	NOUN
cjel-5558	383	17	clause	clause	NOUN
cjel-5558	383	18	gives	give	VERB
cjel-5558	383	19	any	any	DET
cjel-5558	383	20	state	state	NOUN
cjel-5558	383	21	a	a	DET
cjel-5558	383	22	right	right	NOUN
cjel-5558	383	23	of	of	ADP
cjel-5558	383	24	access	access	NOUN
cjel-5558	383	25	to	to	ADP
cjel-5558	383	26	resources	resource	NOUN
cjel-5558	383	27	of	of	ADP
cjel-5558	383	28	another	another	DET
cjel-5558	383	29	state	state	NOUN
cjel-5558	383	30	at	at	ADP
cjel-5558	383	31	reasonable	reasonable	ADJ
cjel-5558	383	32	prices	price	NOUN
cjel-5558	383	33	.	.	PUNCT
cjel-5558	384	1	97	97	NUM
cjel-5558	384	2	the	the	DET
cjel-5558	384	3	company	company	NOUN
cjel-5558	384	4	's	's	PART
cjel-5558	384	5	second	second	ADJ
cjel-5558	384	6	claim	claim	NOUN
cjel-5558	384	7	,	,	PUNCT
cjel-5558	384	8	that	that	SCONJ
cjel-5558	384	9	montana	montana	PROPN
cjel-5558	384	10	's	's	PART
cjel-5558	384	11	coal	coal	NOUN
cjel-5558	384	12	severance	severance	NOUN
cjel-5558	384	13	tax	tax	NOUN
cjel-5558	384	14	revenues	revenue	NOUN
cjel-5558	384	15	far	far	ADV
cjel-5558	384	16	exceeded	exceed	VERB
cjel-5558	384	17	the	the	DET
cjel-5558	384	18	value	value	NOUN
cjel-5558	384	19	of	of	ADP
cjel-5558	384	20	state	state	NOUN
cjel-5558	384	21	services	service	NOUN
cjel-5558	384	22	provided	provide	VERB
cjel-5558	384	23	to	to	ADP
cjel-5558	384	24	the	the	DET
cjel-5558	384	25	coal	coal	NOUN
cjel-5558	384	26	mining	mining	NOUN
cjel-5558	384	27	industry	industry	NOUN
cjel-5558	384	28	,	,	PUNCT
cjel-5558	384	29	was	be	AUX
cjel-5558	384	30	addressed	address	VERB
cjel-5558	384	31	to	to	ADP
cjel-5558	384	32	the	the	DET
cjel-5558	384	33	fourth	fourth	ADJ
cjel-5558	384	34	prong	prong	NOUN
cjel-5558	384	35	of	of	ADP
cjel-5558	384	36	the	the	DET
cjel-5558	384	37	complete	complete	ADJ
cjel-5558	384	38	auto	auto	NOUN
cjel-5558	384	39	transit	transit	NOUN
cjel-5558	384	40	test	test	NOUN
cjel-5558	384	41	.	.	PUNCT
cjel-5558	385	1	commonwealth	commonwealth	PROPN
cjel-5558	385	2	edison	edison	PROPN
cjel-5558	385	3	argued	argue	VERB
cjel-5558	385	4	that	that	SCONJ
cjel-5558	385	5	it	it	PRON
cjel-5558	385	6	was	be	AUX
cjel-5558	385	7	entitled	entitle	VERB
cjel-5558	385	8	to	to	ADP
cjel-5558	385	9	an	an	DET
cjel-5558	385	10	opportunity	opportunity	NOUN
cjel-5558	385	11	to	to	PART
cjel-5558	385	12	prove	prove	VERB
cjel-5558	385	13	that	that	SCONJ
cjel-5558	385	14	the	the	DET
cjel-5558	385	15	tax	tax	NOUN
cjel-5558	385	16	was	be	AUX
cjel-5558	385	17	not	not	PART
cjel-5558	385	18	fairly	fairly	ADV
cjel-5558	385	19	related	relate	VERB
cjel-5558	385	20	to	to	ADP
cjel-5558	385	21	costs	cost	NOUN
cjel-5558	385	22	pertaining	pertain	VERB
cjel-5558	385	23	to	to	ADP
cjel-5558	385	24	mining	mining	NOUN
cjel-5558	385	25	.	.	PUNCT
cjel-5558	386	1	the	the	DET
cjel-5558	386	2	court	court	NOUN
cjel-5558	386	3	rejected	reject	VERB
cjel-5558	386	4	this	this	DET
cjel-5558	386	5	argument	argument	NOUN
cjel-5558	386	6	because	because	SCONJ
cjel-5558	386	7	it	it	PRON
cjel-5558	386	8	had	have	AUX
cjel-5558	386	9	accepted	accept	VERB
cjel-5558	386	10	the	the	DET
cjel-5558	386	11	montana	montana	PROPN
cjel-5558	386	12	supreme	supreme	PROPN
cjel-5558	386	13	court	court	PROPN
cjel-5558	386	14	's	's	PART
cjel-5558	386	15	characterization	characterization	NOUN
cjel-5558	386	16	of	of	ADP
cjel-5558	386	17	the	the	DET
cjel-5558	386	18	coal	coal	NOUN
cjel-5558	386	19	severance	severance	NOUN
cjel-5558	386	20	tax	tax	NOUN
cjel-5558	386	21	as	as	ADP
cjel-5558	386	22	a	a	DET
cjel-5558	386	23	general	general	ADJ
cjel-5558	386	24	revenue	revenue	NOUN
cjel-5558	386	25	tax.98	tax.98	ADV
cjel-5558	386	26	in	in	ADP
cjel-5558	386	27	so	so	ADV
cjel-5558	386	28	doing	do	VERB
cjel-5558	386	29	,	,	PUNCT
cjel-5558	386	30	the	the	DET
cjel-5558	386	31	court	court	NOUN
cjel-5558	386	32	disregarded	disregard	VERB
cjel-5558	386	33	a	a	DET
cjel-5558	386	34	separate	separate	ADJ
cjel-5558	386	35	body	body	NOUN
cjel-5558	386	36	of	of	ADP
cjel-5558	386	37	case	case	NOUN
cjel-5558	386	38	law	law	NOUN
cjel-5558	386	39	involving	involve	VERB
cjel-5558	386	40	state	state	NOUN
cjel-5558	386	41	-	-	PUNCT
cjel-5558	386	42	imposed	impose	VERB
cjel-5558	386	43	charges	charge	NOUN
cjel-5558	386	44	linked	link	VERB
cjel-5558	386	45	to	to	ADP
cjel-5558	386	46	the	the	DET
cjel-5558	386	47	use	use	NOUN
cjel-5558	386	48	of	of	ADP
cjel-5558	386	49	state	state	NOUN
cjel-5558	386	50	-	-	PUNCT
cjel-5558	386	51	owned	own	VERB
cjel-5558	386	52	or	or	CCONJ
cjel-5558	386	53	state	state	NOUN
cjel-5558	386	54	-	-	PUNCT
cjel-5558	386	55	provided	provide	VERB
cjel-5558	386	56	services	service	NOUN
cjel-5558	386	57	or	or	CCONJ
cjel-5558	386	58	facilities	facility	NOUN
cjel-5558	386	59	-	-	PUNCT
cjel-5558	386	60	user	user	NOUN
cjel-5558	386	61	fees.99	fees.99	NOUN
cjel-5558	386	62	the	the	DET
cjel-5558	386	63	states	state	NOUN
cjel-5558	386	64	have	have	VERB
cjel-5558	386	65	considerable	considerable	ADJ
cjel-5558	386	66	latitude	latitude	NOUN
cjel-5558	386	67	in	in	ADP
cjel-5558	386	68	imposing	impose	VERB
cjel-5558	386	69	general	general	ADJ
cjel-5558	386	70	revenue	revenue	NOUN
cjel-5558	386	71	taxes	taxis	NOUN
cjel-5558	386	72	because	because	SCONJ
cjel-5558	386	73	there	there	PRON
cjel-5558	386	74	is	be	VERB
cjel-5558	386	75	no	no	DET
cjel-5558	386	76	due	due	ADJ
cjel-5558	386	77	process	process	NOUN
cjel-5558	386	78	clause	clause	NOUN
cjel-5558	386	79	requirement	requirement	NOUN
cjel-5558	386	80	that	that	SCONJ
cjel-5558	386	81	the	the	DET
cjel-5558	386	82	amount	amount	NOUN
cjel-5558	386	83	of	of	ADP
cjel-5558	386	84	revenue	revenue	NOUN
cjel-5558	386	85	generated	generate	VERB
cjel-5558	386	86	by	by	ADP
cjel-5558	386	87	an	an	DET
cjel-5558	386	88	activity	activity	NOUN
cjel-5558	386	89	must	must	AUX
cjel-5558	386	90	correspond	correspond	VERB
cjel-5558	386	91	to	to	ADP
cjel-5558	386	92	the	the	DET
cjel-5558	386	93	value	value	NOUN
cjel-5558	386	94	of	of	ADP
cjel-5558	386	95	services	service	NOUN
cjel-5558	386	96	provided	provide	VERB
cjel-5558	386	97	by	by	ADP
cjel-5558	386	98	that	that	DET
cjel-5558	386	99	activity	activity	NOUN
cjel-5558	386	100	.	.	PUNCT
cjel-5558	387	1	in	in	ADP
cjel-5558	387	2	support	support	NOUN
cjel-5558	387	3	of	of	ADP
cjel-5558	387	4	this	this	DET
cjel-5558	387	5	proposition	proposition	NOUN
cjel-5558	387	6	,	,	PUNCT
cjel-5558	387	7	the	the	DET
cjel-5558	387	8	court	court	NOUN
cjel-5558	387	9	quoted	quote	VERB
cjel-5558	387	10	from	from	ADP
cjel-5558	387	11	its	its	PRON
cjel-5558	387	12	decision	decision	NOUN
cjel-5558	387	13	in	in	ADP
cjel-5558	387	14	carmichael	carmichael	PROPN
cjel-5558	387	15	v.	v.	PROPN
cjel-5558	387	16	southern	southern	PROPN
cjel-5558	387	17	coal	coal	PROPN
cjel-5558	387	18	&	&	CCONJ
cjel-5558	387	19	coke	coke	PROPN
cjel-5558	387	20	co.:'00	co.:'00	PROPN
cjel-5558	388	1	a	a	DET
cjel-5558	388	2	tax	tax	NOUN
cjel-5558	388	3	is	be	AUX
cjel-5558	388	4	not	not	PART
cjel-5558	388	5	an	an	DET
cjel-5558	388	6	assessment	assessment	NOUN
cjel-5558	388	7	of	of	ADP
cjel-5558	388	8	benefits	benefit	NOUN
cjel-5558	388	9	.	.	PUNCT
cjel-5558	389	1	it	it	PRON
cjel-5558	389	2	is	be	AUX
cjel-5558	389	3	,	,	PUNCT
cjel-5558	389	4	as	as	SCONJ
cjel-5558	389	5	we	we	PRON
cjel-5558	389	6	have	have	AUX
cjel-5558	389	7	said	say	VERB
cjel-5558	389	8	,	,	PUNCT
cjel-5558	389	9	a	a	DET
cjel-5558	389	10	means	means	NOUN
cjel-5558	389	11	of	of	ADP
cjel-5558	389	12	distributing	distribute	VERB
cjel-5558	389	13	the	the	DET
cjel-5558	389	14	burden	burden	NOUN
cjel-5558	389	15	of	of	ADP
cjel-5558	389	16	the	the	DET
cjel-5558	389	17	cost	cost	NOUN
cjel-5558	389	18	of	of	ADP
cjel-5558	389	19	government	government	NOUN
cjel-5558	389	20	.	.	PUNCT
cjel-5558	390	1	the	the	DET
cjel-5558	390	2	only	only	ADJ
cjel-5558	390	3	benefit	benefit	NOUN
cjel-5558	390	4	to	to	PART
cjel-5558	390	5	which	which	PRON
cjel-5558	390	6	the	the	DET
cjel-5558	390	7	taxpayer	taxpayer	NOUN
cjel-5558	390	8	is	be	AUX
cjel-5558	390	9	constitutionally	constitutionally	ADV
cjel-5558	390	10	entitled	entitle	VERB
cjel-5558	390	11	is	be	AUX
cjel-5558	390	12	that	that	SCONJ
cjel-5558	390	13	derived	derive	VERB
cjel-5558	390	14	from	from	ADP
cjel-5558	390	15	his	his	PRON
cjel-5558	390	16	enjoyment	enjoyment	NOUN
cjel-5558	390	17	of	of	ADP
cjel-5558	390	18	the	the	DET
cjel-5558	390	19	privileges	privilege	NOUN
cjel-5558	390	20	of	of	ADP
cjel-5558	390	21	living	live	VERB
cjel-5558	390	22	in	in	ADP
cjel-5558	390	23	an	an	DET
cjel-5558	390	24	organized	organized	ADJ
cjel-5558	390	25	society	society	NOUN
cjel-5558	390	26	,	,	PUNCT
cjel-5558	390	27	established	establish	VERB
cjel-5558	390	28	and	and	CCONJ
cjel-5558	390	29	safeguarded	safeguard	VERB
cjel-5558	390	30	by	by	ADP
cjel-5558	390	31	the	the	DET
cjel-5558	390	32	devotion	devotion	NOUN
cjel-5558	390	33	of	of	ADP
cjel-5558	390	34	taxes	taxis	NOUN
cjel-5558	390	35	to	to	ADP
cjel-5558	390	36	public	public	ADJ
cjel-5558	390	37	purposes	purpose	NOUN
cjel-5558	390	38	.	.	PUNCT
cjel-5558	390	39	'	'	PUNCT
cjel-5558	391	1	10	10	NUM
cjel-5558	391	2	97	97	NUM
cjel-5558	391	3	.	.	PUNCT
cjel-5558	391	4	commonwealth	commonwealth	PROPN
cjel-5558	391	5	edison	edison	PROPN
cjel-5558	391	6	,	,	PUNCT
cjel-5558	391	7	101	101	NUM
cjel-5558	391	8	s.ct	s.ct	NOUN
cjel-5558	391	9	.	.	PUNCT
cjel-5558	391	10	at	at	ADP
cjel-5558	391	11	2955	2955	NUM
cjel-5558	391	12	.	.	PUNCT
cjel-5558	392	1	98	98	NUM
cjel-5558	392	2	.	.	PUNCT
cjel-5558	393	1	the	the	DET
cjel-5558	393	2	court	court	NOUN
cjel-5558	393	3	stated	state	VERB
cjel-5558	393	4	,	,	PUNCT
cjel-5558	393	5	"	"	PUNCT
cjel-5558	393	6	appellants	appellant	NOUN
cjel-5558	393	7	have	have	AUX
cjel-5558	393	8	completely	completely	ADV
cjel-5558	393	9	misunderstood	misunderstood	VERB
cjel-5558	393	10	the	the	DET
cjel-5558	393	11	nature	nature	NOUN
cjel-5558	393	12	of	of	ADP
cjel-5558	393	13	the	the	DET
cjel-5558	393	14	inquiry	inquiry	NOUN
cjel-5558	393	15	under	under	ADP
cjel-5558	393	16	the	the	DET
cjel-5558	393	17	fourth	fourth	ADJ
cjel-5558	393	18	prong	prong	NOUN
cjel-5558	393	19	of	of	ADP
cjel-5558	393	20	the	the	DET
cjel-5558	393	21	complete	complete	ADJ
cjel-5558	393	22	auto	auto	NOUN
cjel-5558	393	23	transit	transit	NOUN
cjel-5558	393	24	test	test	NOUN
cjel-5558	393	25	.	.	PUNCT
cjel-5558	393	26	"	"	PUNCT
cjel-5558	394	1	i	i	PRON
cjel-5558	394	2	d.	d.	PROPN
cjel-5558	394	3	at	at	ADP
cjel-5558	394	4	2956	2956	NUM
cjel-5558	394	5	.	.	PUNCT
cjel-5558	395	1	in	in	ADP
cjel-5558	395	2	further	further	ADJ
cjel-5558	395	3	response	response	NOUN
cjel-5558	395	4	to	to	ADP
cjel-5558	395	5	appellants	appellant	NOUN
cjel-5558	395	6	'	'	PART
cjel-5558	395	7	argument	argument	NOUN
cjel-5558	395	8	that	that	SCONJ
cjel-5558	395	9	the	the	DET
cjel-5558	395	10	fourth	fourth	ADJ
cjel-5558	395	11	prong	prong	NOUN
cjel-5558	395	12	of	of	ADP
cjel-5558	395	13	the	the	DET
cjel-5558	395	14	complete	complete	ADJ
cjel-5558	395	15	auto	auto	NOUN
cjel-5558	395	16	transit	transit	NOUN
cjel-5558	395	17	test	test	NOUN
cjel-5558	395	18	necessitated	necessitate	VERB
cjel-5558	395	19	an	an	DET
cjel-5558	395	20	inquiry	inquiry	NOUN
cjel-5558	395	21	into	into	ADP
cjel-5558	395	22	the	the	DET
cjel-5558	395	23	relationship	relationship	NOUN
cjel-5558	395	24	between	between	ADP
cjel-5558	395	25	coal	coal	NOUN
cjel-5558	395	26	severance	severance	NOUN
cjel-5558	395	27	tax	tax	NOUN
cjel-5558	395	28	revenues	revenue	NOUN
cjel-5558	395	29	and	and	CCONJ
cjel-5558	395	30	coal	coal	NOUN
cjel-5558	395	31	development	development	NOUN
cjel-5558	395	32	costs	cost	NOUN
cjel-5558	395	33	,	,	PUNCT
cjel-5558	395	34	the	the	DET
cjel-5558	395	35	court	court	NOUN
cjel-5558	395	36	observed	observe	VERB
cjel-5558	395	37	that	that	SCONJ
cjel-5558	395	38	tax	tax	NOUN
cjel-5558	395	39	rates	rate	NOUN
cjel-5558	395	40	were	be	AUX
cjel-5558	395	41	a	a	DET
cjel-5558	395	42	matter	matter	NOUN
cjel-5558	395	43	for	for	ADP
cjel-5558	395	44	legislative	legislative	ADJ
cjel-5558	395	45	determination	determination	NOUN
cjel-5558	395	46	and	and	CCONJ
cjel-5558	395	47	that	that	SCONJ
cjel-5558	395	48	it	it	PRON
cjel-5558	395	49	was	be	AUX
cjel-5558	395	50	unlikely	unlikely	ADJ
cjel-5558	395	51	a	a	DET
cjel-5558	395	52	legal	legal	ADJ
cjel-5558	395	53	test	test	NOUN
cjel-5558	395	54	could	could	AUX
cjel-5558	395	55	be	be	AUX
cjel-5558	395	56	devised	devise	VERB
cjel-5558	395	57	for	for	ADP
cjel-5558	395	58	the	the	DET
cjel-5558	395	59	determination	determination	NOUN
cjel-5558	395	60	of	of	ADP
cjel-5558	395	61	acceptable	acceptable	ADJ
cjel-5558	395	62	levels	level	NOUN
cjel-5558	395	63	of	of	ADP
cjel-5558	395	64	state	state	NOUN
cjel-5558	395	65	taxation	taxation	NOUN
cjel-5558	395	66	.	.	PUNCT
cjel-5558	396	1	it	it	PRON
cjel-5558	396	2	was	be	AUX
cjel-5558	396	3	noted	note	VERB
cjel-5558	396	4	that	that	SCONJ
cjel-5558	396	5	under	under	ADP
cjel-5558	396	6	the	the	DET
cjel-5558	396	7	federal	federal	ADJ
cjel-5558	396	8	arrangement	arrangement	NOUN
cjel-5558	396	9	it	it	PRON
cjel-5558	396	10	was	be	AUX
cjel-5558	396	11	up	up	ADP
cjel-5558	396	12	to	to	ADP
cjel-5558	396	13	the	the	DET
cjel-5558	396	14	congress	congress	PROPN
cjel-5558	396	15	to	to	PART
cjel-5558	396	16	determine	determine	VERB
cjel-5558	396	17	when	when	SCONJ
cjel-5558	396	18	state	state	NOUN
cjel-5558	396	19	tax	tax	NOUN
cjel-5558	396	20	policies	policy	NOUN
cjel-5558	396	21	were	be	AUX
cjel-5558	396	22	adverse	adverse	ADJ
cjel-5558	396	23	to	to	ADP
cjel-5558	396	24	the	the	DET
cjel-5558	396	25	national	national	ADJ
cjel-5558	396	26	interest	interest	NOUN
cjel-5558	396	27	.	.	PUNCT
cjel-5558	397	1	i	i	PRON
cjel-5558	397	2	d.	d.	PROPN
cjel-5558	397	3	at	at	ADP
cjel-5558	397	4	2959	2959	NUM
cjel-5558	397	5	.	.	PUNCT
cjel-5558	398	1	99	99	NUM
cjel-5558	398	2	.	.	PUNCT
cjel-5558	399	1	i	i	PRON
cjel-5558	399	2	d.	d.	PROPN
cjel-5558	399	3	at	at	ADP
cjel-5558	399	4	2956	2956	NUM
cjel-5558	399	5	.	.	PUNCT
cjel-5558	400	1	100	100	NUM
cjel-5558	400	2	.	.	X
cjel-5558	401	1	301	301	NUM
cjel-5558	401	2	u.s	u.s	PROPN
cjel-5558	401	3	.	.	PROPN
cjel-5558	401	4	495	495	NUM
cjel-5558	401	5	(	(	PUNCT
cjel-5558	401	6	1937	1937	NUM
cjel-5558	401	7	)	)	PUNCT
cjel-5558	401	8	.	.	PUNCT
cjel-5558	402	1	101	101	NUM
cjel-5558	402	2	.	.	PUNCT
cjel-5558	403	1	i	i	PRON
cjel-5558	403	2	d.	d.	PROPN
cjel-5558	403	3	at	at	ADP
cjel-5558	403	4	522	522	NUM
cjel-5558	403	5	.	.	PUNCT
cjel-5558	404	1	1982	1982	NUM
cjel-5558	404	2	]	]	PUNCT
cjel-5558	404	3	columbia	columbia	PROPN
cjel-5558	404	4	journal	journal	PROPN
cjel-5558	404	5	of	of	ADP
cjel-5558	404	6	environmental	environmental	ADJ
cjel-5558	404	7	law	law	NOUN
cjel-5558	404	8	this	this	DET
cjel-5558	404	9	great	great	ADJ
cjel-5558	404	10	latitude	latitude	NOUN
cjel-5558	404	11	in	in	ADP
cjel-5558	404	12	taxation	taxation	NOUN
cjel-5558	404	13	,	,	PUNCT
cjel-5558	404	14	the	the	DET
cjel-5558	404	15	court	court	NOUN
cjel-5558	404	16	reasoned	reason	VERB
cjel-5558	404	17	,	,	PUNCT
cjel-5558	404	18	is	be	AUX
cjel-5558	404	19	not	not	PART
cjel-5558	404	20	forfeited	forfeit	VERB
cjel-5558	404	21	because	because	SCONJ
cjel-5558	404	22	the	the	DET
cjel-5558	404	23	activity	activity	NOUN
cjel-5558	404	24	taxed	tax	VERB
cjel-5558	404	25	is	be	AUX
cjel-5558	404	26	in	in	ADP
cjel-5558	404	27	interstate	interstate	ADJ
cjel-5558	404	28	commerce	commerce	NOUN
cjel-5558	404	29	.	.	PUNCT
cjel-5558	405	1	102	102	NUM
cjel-5558	405	2	the	the	DET
cjel-5558	405	3	majority	majority	NOUN
cjel-5558	405	4	determined	determine	VERB
cjel-5558	405	5	that	that	SCONJ
cjel-5558	405	6	the	the	DET
cjel-5558	405	7	fourth	fourth	ADJ
cjel-5558	405	8	prong	prong	NOUN
cjel-5558	405	9	of	of	ADP
cjel-5558	405	10	the	the	DET
cjel-5558	405	11	test	test	NOUN
cjel-5558	405	12	derived	derive	VERB
cjel-5558	405	13	from	from	ADP
cjel-5558	405	14	decisions	decision	NOUN
cjel-5558	405	15	holding	hold	VERB
cjel-5558	405	16	that	that	SCONJ
cjel-5558	405	17	the	the	DET
cjel-5558	405	18	controlling	controlling	NOUN
cjel-5558	405	19	question	question	NOUN
cjel-5558	405	20	was	be	AUX
cjel-5558	405	21	whether	whether	SCONJ
cjel-5558	405	22	an	an	DET
cjel-5558	405	23	activity	activity	NOUN
cjel-5558	405	24	was	be	AUX
cjel-5558	405	25	taxed	tax	VERB
cjel-5558	405	26	in	in	ADP
cjel-5558	405	27	relation	relation	NOUN
cjel-5558	405	28	to	to	ADP
cjel-5558	405	29	the	the	DET
cjel-5558	405	30	opportunities	opportunity	NOUN
cjel-5558	405	31	provided	provide	VERB
cjel-5558	405	32	by	by	ADP
cjel-5558	405	33	the	the	DET
cjel-5558	405	34	taxing	tax	VERB
cjel-5558	405	35	state	state	NOUN
cjel-5558	405	36	.	.	PUNCT
cjel-5558	406	1	103	103	NUM
cjel-5558	406	2	clarifying	clarify	VERB
cjel-5558	406	3	the	the	DET
cjel-5558	406	4	fourth	fourth	ADJ
cjel-5558	406	5	prong	prong	NOUN
cjel-5558	406	6	of	of	ADP
cjel-5558	406	7	complete	complete	ADJ
cjel-5558	406	8	auto	auto	NOUN
cjel-5558	406	9	transit	transit	NOUN
cjel-5558	407	1	,	,	PUNCT
cjel-5558	407	2	the	the	DET
cjel-5558	407	3	court	court	NOUN
cjel-5558	407	4	held	hold	VERB
cjel-5558	407	5	that	that	SCONJ
cjel-5558	407	6	the	the	DET
cjel-5558	407	7	relevant	relevant	ADJ
cjel-5558	407	8	inquiry	inquiry	NOUN
cjel-5558	407	9	was	be	AUX
cjel-5558	407	10	whether	whether	SCONJ
cjel-5558	407	11	the	the	DET
cjel-5558	407	12	measure	measure	NOUN
cjel-5558	407	13	of	of	ADP
cjel-5558	407	14	the	the	DET
cjel-5558	407	15	tax	tax	NOUN
cjel-5558	407	16	was	be	AUX
cjel-5558	407	17	reasonably	reasonably	ADV
cjel-5558	407	18	related	related	ADJ
cjel-5558	407	19	to	to	ADP
cjel-5558	407	20	the	the	DET
cjel-5558	407	21	taxpayer	taxpayer	NOUN
cjel-5558	407	22	's	's	PART
cjel-5558	407	23	activities	activity	NOUN
cjel-5558	407	24	in	in	ADP
cjel-5558	407	25	the	the	DET
cjel-5558	407	26	state	state	NOUN
cjel-5558	407	27	.	.	PUNCT
cjel-5558	408	1	10	10	NUM
cjel-5558	408	2	4	4	NUM
cjel-5558	408	3	under	under	ADP
cjel-5558	408	4	the	the	DET
cjel-5558	408	5	court	court	NOUN
cjel-5558	408	6	's	's	PART
cjel-5558	408	7	formulation	formulation	NOUN
cjel-5558	408	8	,	,	PUNCT
cjel-5558	408	9	the	the	DET
cjel-5558	408	10	inquiry	inquiry	NOUN
cjel-5558	408	11	under	under	ADP
cjel-5558	408	12	the	the	DET
cjel-5558	408	13	fourth	fourth	ADJ
cjel-5558	408	14	prong	prong	NOUN
cjel-5558	408	15	was	be	AUX
cjel-5558	408	16	a	a	DET
cjel-5558	408	17	development	development	NOUN
cjel-5558	408	18	of	of	ADP
cjel-5558	408	19	the	the	DET
cjel-5558	408	20	inquiry	inquiry	NOUN
cjel-5558	408	21	conducted	conduct	VERB
cjel-5558	408	22	under	under	ADP
cjel-5558	408	23	the	the	DET
cjel-5558	408	24	first	first	ADJ
cjel-5558	408	25	prong	prong	NOUN
cjel-5558	408	26	,	,	PUNCT
cjel-5558	408	27	that	that	ADV
cjel-5558	408	28	is	is	ADV
cjel-5558	408	29	,	,	PUNCT
cjel-5558	408	30	whether	whether	SCONJ
cjel-5558	408	31	the	the	DET
cjel-5558	408	32	taxpayer	taxpayer	NOUN
cjel-5558	408	33	had	have	VERB
cjel-5558	408	34	a	a	DET
cjel-5558	408	35	substantial	substantial	ADJ
cjel-5558	408	36	nexus	nexus	NOUN
cjel-5558	408	37	with	with	ADP
cjel-5558	408	38	the	the	DET
cjel-5558	408	39	taxing	tax	VERB
cjel-5558	408	40	state	state	NOUN
cjel-5558	408	41	.	.	PUNCT
cjel-5558	409	1	the	the	DET
cjel-5558	409	2	first	first	ADJ
cjel-5558	409	3	prong	prong	NOUN
cjel-5558	409	4	was	be	AUX
cjel-5558	409	5	satisfied	satisfied	ADJ
cjel-5558	409	6	because	because	SCONJ
cjel-5558	409	7	the	the	DET
cjel-5558	409	8	operating	operate	VERB
cjel-5558	409	9	incidence	incidence	NOUN
cjel-5558	409	10	of	of	ADP
cjel-5558	409	11	the	the	DET
cjel-5558	409	12	tax	tax	NOUN
cjel-5558	409	13	was	be	AUX
cjel-5558	409	14	on	on	ADP
cjel-5558	409	15	the	the	DET
cjel-5558	409	16	mining	mining	NOUN
cjel-5558	409	17	of	of	ADP
cjel-5558	409	18	coal	coal	NOUN
cjel-5558	409	19	within	within	ADP
cjel-5558	409	20	the	the	DET
cjel-5558	409	21	state	state	NOUN
cjel-5558	409	22	;	;	PUNCT
cjel-5558	409	23	the	the	DET
cjel-5558	409	24	fourth	fourth	ADJ
cjel-5558	409	25	prong	prong	NOUN
cjel-5558	409	26	was	be	AUX
cjel-5558	409	27	satisfied	satisfied	ADJ
cjel-5558	409	28	because	because	SCONJ
cjel-5558	409	29	the	the	DET
cjel-5558	409	30	tax	tax	NOUN
cjel-5558	409	31	was	be	AUX
cjel-5558	409	32	based	base	VERB
cjel-5558	409	33	on	on	ADP
cjel-5558	409	34	a	a	DET
cjel-5558	409	35	percentage	percentage	NOUN
cjel-5558	409	36	of	of	ADP
cjel-5558	409	37	the	the	DET
cjel-5558	409	38	value	value	NOUN
cjel-5558	409	39	of	of	ADP
cjel-5558	409	40	the	the	DET
cjel-5558	409	41	coal	coal	NOUN
cjel-5558	409	42	extracted	extract	VERB
cjel-5558	409	43	in	in	ADP
cjel-5558	409	44	the	the	DET
cjel-5558	409	45	state	state	NOUN
cjel-5558	409	46	,	,	PUNCT
cjel-5558	409	47	and	and	CCONJ
cjel-5558	409	48	,	,	PUNCT
cjel-5558	409	49	therefore	therefore	ADV
cjel-5558	409	50	,	,	PUNCT
cjel-5558	409	51	was	be	AUX
cjel-5558	409	52	clearly	clearly	ADV
cjel-5558	409	53	reasonably	reasonably	ADV
cjel-5558	409	54	related	related	ADJ
cjel-5558	409	55	to	to	ADP
cjel-5558	409	56	the	the	DET
cjel-5558	409	57	taxpayer	taxpayer	NOUN
cjel-5558	409	58	's	's	PART
cjel-5558	409	59	contact	contact	NOUN
cjel-5558	409	60	with	with	ADP
cjel-5558	409	61	the	the	DET
cjel-5558	409	62	state.10	state.10	ADJ
cjel-5558	409	63	5	5	NUM
cjel-5558	409	64	justice	justice	NOUN
cjel-5558	409	65	marshall	marshall	PROPN
cjel-5558	409	66	's	's	PART
cjel-5558	409	67	opinion	opinion	NOUN
cjel-5558	409	68	for	for	ADP
cjel-5558	409	69	the	the	DET
cjel-5558	409	70	majority	majority	NOUN
cjel-5558	409	71	was	be	AUX
cjel-5558	409	72	quite	quite	ADV
cjel-5558	409	73	broad	broad	ADJ
cjel-5558	409	74	and	and	CCONJ
cjel-5558	409	75	did	do	AUX
cjel-5558	409	76	not	not	PART
cjel-5558	409	77	examine	examine	VERB
cjel-5558	409	78	the	the	DET
cjel-5558	409	79	motivation	motivation	NOUN
cjel-5558	409	80	underlying	underlie	VERB
cjel-5558	409	81	the	the	DET
cjel-5558	409	82	montana	montana	PROPN
cjel-5558	409	83	coal	coal	NOUN
cjel-5558	409	84	severance	severance	NOUN
cjel-5558	409	85	tax	tax	NOUN
cjel-5558	409	86	.	.	PUNCT
cjel-5558	410	1	it	it	PRON
cjel-5558	410	2	glossed	gloss	VERB
cjel-5558	410	3	over	over	ADP
cjel-5558	410	4	the	the	DET
cjel-5558	410	5	contradictions	contradiction	NOUN
cjel-5558	410	6	between	between	ADP
cjel-5558	410	7	the	the	DET
cjel-5558	410	8	legislative	legislative	ADJ
cjel-5558	410	9	history	history	NOUN
cjel-5558	410	10	and	and	CCONJ
cjel-5558	410	11	the	the	DET
cjel-5558	410	12	montana	montana	PROPN
cjel-5558	410	13	supreme	supreme	PROPN
cjel-5558	410	14	court	court	PROPN
cjel-5558	410	15	decision	decision	NOUN
cjel-5558	410	16	and	and	CCONJ
cjel-5558	410	17	labelled	label	VERB
cjel-5558	410	18	,	,	PUNCT
cjel-5558	410	19	without	without	ADP
cjel-5558	410	20	independent	independent	ADJ
cjel-5558	410	21	analysis	analysis	NOUN
cjel-5558	410	22	,	,	PUNCT
cjel-5558	410	23	the	the	DET
cjel-5558	410	24	coal	coal	NOUN
cjel-5558	410	25	tax	tax	NOUN
cjel-5558	410	26	a	a	DET
cjel-5558	410	27	general	general	ADJ
cjel-5558	410	28	revenue	revenue	NOUN
cjel-5558	410	29	tax	tax	NOUN
cjel-5558	410	30	.	.	PUNCT
cjel-5558	411	1	the	the	DET
cjel-5558	411	2	majority	majority	NOUN
cjel-5558	411	3	failed	fail	VERB
cjel-5558	411	4	to	to	PART
cjel-5558	411	5	give	give	VERB
cjel-5558	411	6	any	any	DET
cjel-5558	411	7	reason	reason	NOUN
cjel-5558	411	8	for	for	ADP
cjel-5558	411	9	so	so	ADV
cjel-5558	411	10	readily	readily	ADV
cjel-5558	411	11	deferring	defer	VERB
cjel-5558	411	12	to	to	ADP
cjel-5558	411	13	the	the	DET
cjel-5558	411	14	montana	montana	PROPN
cjel-5558	411	15	supreme	supreme	PROPN
cjel-5558	411	16	court	court	PROPN
cjel-5558	411	17	's	's	PART
cjel-5558	411	18	characterization.106	characterization.106	NOUN
cjel-5558	411	19	the	the	DET
cjel-5558	411	20	court	court	NOUN
cjel-5558	411	21	was	be	AUX
cjel-5558	411	22	under	under	ADP
cjel-5558	411	23	no	no	DET
cjel-5558	411	24	obligation	obligation	NOUN
cjel-5558	411	25	to	to	PART
cjel-5558	411	26	accept	accept	VERB
cjel-5558	411	27	the	the	DET
cjel-5558	411	28	state	state	NOUN
cjel-5558	411	29	court	court	NOUN
cjel-5558	411	30	's	's	PART
cjel-5558	411	31	categorization	categorization	NOUN
cjel-5558	411	32	of	of	ADP
cjel-5558	411	33	the	the	DET
cjel-5558	411	34	tax	tax	NOUN
cjel-5558	411	35	.	.	PUNCT
cjel-5558	412	1	in	in	ADP
cjel-5558	412	2	la	la	PROPN
cjel-5558	412	3	costa	costa	PROPN
cjel-5558	412	4	v.	v.	ADP
cjel-5558	412	5	department	department	PROPN
cjel-5558	412	6	of	of	ADP
cjel-5558	412	7	conservation,107	conservation,107	PROPN
cjel-5558	412	8	the	the	DET
cjel-5558	412	9	court	court	NOUN
cjel-5558	412	10	stated	state	VERB
cjel-5558	412	11	:	:	PUNCT
cjel-5558	412	12	this	this	DET
cjel-5558	412	13	court	court	NOUN
cjel-5558	412	14	will	will	AUX
cjel-5558	412	15	determine	determine	VERB
cjel-5558	412	16	for	for	ADP
cjel-5558	412	17	itself	itself	PRON
cjel-5558	412	18	what	what	PRON
cjel-5558	412	19	is	be	AUX
cjel-5558	412	20	the	the	DET
cjel-5558	412	21	necessary	necessary	ADJ
cjel-5558	412	22	operation	operation	NOUN
cjel-5558	412	23	and	and	CCONJ
cjel-5558	412	24	effect	effect	NOUN
cjel-5558	412	25	of	of	ADP
cjel-5558	412	26	a	a	DET
cjel-5558	412	27	state	state	NOUN
cjel-5558	412	28	law	law	NOUN
cjel-5558	412	29	challenged	challenge	VERB
cjel-5558	412	30	on	on	ADP
cjel-5558	412	31	the	the	DET
cjel-5558	412	32	ground	ground	NOUN
cjel-5558	412	33	that	that	SCONJ
cjel-5558	412	34	it	it	PRON
cjel-5558	412	35	interferes	interfere	VERB
cjel-5558	412	36	with	with	ADP
cjel-5558	412	37	or	or	CCONJ
cjel-5558	412	38	burdens	burden	VERB
cjel-5558	412	39	interstate	interstate	PROPN
cjel-5558	412	40	commerce	commerce	PROPN
cjel-5558	412	41	.	.	PUNCT
cjel-5558	413	1	the	the	DET
cjel-5558	413	2	name	name	NOUN
cjel-5558	413	3	,	,	PUNCT
cjel-5558	413	4	description	description	NOUN
cjel-5558	413	5	or	or	CCONJ
cjel-5558	413	6	characterization	characterization	NOUN
cjel-5558	413	7	given	give	VERB
cjel-5558	413	8	it	it	PRON
cjel-5558	413	9	by	by	ADP
cjel-5558	413	10	the	the	DET
cjel-5558	413	11	legislature	legislature	NOUN
cjel-5558	413	12	or	or	CCONJ
cjel-5558	413	13	the	the	DET
cjel-5558	413	14	courts	court	NOUN
cjel-5558	413	15	of	of	ADP
cjel-5558	413	16	the	the	DET
cjel-5558	413	17	state	state	NOUN
cjel-5558	413	18	will	will	AUX
cjel-5558	413	19	not	not	PART
cjel-5558	413	20	necessarily	necessarily	ADV
cjel-5558	413	21	control	control	VERB
cjel-5558	413	22	.	.	PUNCT
cjel-5558	414	1	regard	regard	NOUN
cjel-5558	414	2	must	must	AUX
cjel-5558	414	3	be	be	AUX
cjel-5558	414	4	had	have	VERB
cjel-5558	414	5	to	to	ADP
cjel-5558	414	6	the	the	DET
cjel-5558	414	7	substance	substance	NOUN
cjel-5558	414	8	of	of	ADP
cjel-5558	414	9	the	the	DET
cjel-5558	414	10	measure	measure	NOUN
cjel-5558	414	11	rather	rather	ADV
cjel-5558	414	12	than	than	ADP
cjel-5558	414	13	its	its	PRON
cjel-5558	414	14	form.108	form.108	NOUN
cjel-5558	414	15	102	102	NUM
cjel-5558	414	16	.	.	PUNCT
cjel-5558	415	1	commonwealth	commonwealth	PROPN
cjel-5558	415	2	edison	edison	PROPN
cjel-5558	415	3	,	,	PUNCT
cjel-5558	415	4	101	101	NUM
cjel-5558	415	5	s.ct	s.ct	NOUN
cjel-5558	415	6	.	.	PUNCT
cjel-5558	416	1	at	at	ADP
cjel-5558	416	2	2956	2956	NUM
cjel-5558	416	3	-	-	SYM
cjel-5558	416	4	57	57	NUM
cjel-5558	416	5	.	.	PUNCT
cjel-5558	416	6	103	103	NUM
cjel-5558	416	7	.	.	PUNCT
cjel-5558	416	8	commonwealth	commonwealth	PROPN
cjel-5558	416	9	edison	edison	PROPN
cjel-5558	416	10	,	,	PUNCT
cjel-5558	416	11	101	101	NUM
cjel-5558	416	12	s.ct	s.ct	NOUN
cjel-5558	416	13	.	.	PUNCT
cjel-5558	417	1	at	at	ADP
cjel-5558	417	2	2958	2958	NUM
cjel-5558	417	3	,	,	PUNCT
cjel-5558	417	4	n.14	n.14	PROPN
cjel-5558	417	5	(	(	PUNCT
cjel-5558	417	6	citing	cite	VERB
cjel-5558	417	7	general	general	PROPN
cjel-5558	417	8	motors	motors	PROPN
cjel-5558	417	9	corp	corp	PROPN
cjel-5558	417	10	.	.	PROPN
cjel-5558	417	11	v.	v.	PROPN
cjel-5558	417	12	washington	washington	PROPN
cjel-5558	417	13	,	,	PUNCT
cjel-5558	417	14	377	377	NUM
cjel-5558	417	15	u.s	u.s	PROPN
cjel-5558	417	16	.	.	PROPN
cjel-5558	417	17	436	436	NUM
cjel-5558	417	18	(	(	PUNCT
cjel-5558	417	19	1964	1964	NUM
cjel-5558	417	20	)	)	PUNCT
cjel-5558	417	21	;	;	PUNCT
cjel-5558	417	22	wisconsin	wisconsin	PROPN
cjel-5558	417	23	v.	v.	PROPN
cjel-5558	417	24	j.c	j.c	PROPN
cjel-5558	417	25	.	.	PROPN
cjel-5558	417	26	penney	penney	PROPN
cjel-5558	417	27	co.	co.	PROPN
cjel-5558	417	28	,	,	PUNCT
cjel-5558	417	29	311	311	NUM
cjel-5558	417	30	u.s	u.s	PROPN
cjel-5558	417	31	.	.	PROPN
cjel-5558	417	32	435	435	NUM
cjel-5558	417	33	(	(	PUNCT
cjel-5558	417	34	1940	1940	NUM
cjel-5558	417	35	)	)	PUNCT
cjel-5558	417	36	)	)	PUNCT
cjel-5558	417	37	.	.	PUNCT
cjel-5558	418	1	104	104	NUM
cjel-5558	418	2	.	.	PUNCT
cjel-5558	419	1	i	i	PRON
cjel-5558	419	2	d.	d.	PROPN
cjel-5558	419	3	at	at	ADP
cjel-5558	419	4	2958	2958	NUM
cjel-5558	419	5	.	.	PUNCT
cjel-5558	420	1	105	105	NUM
cjel-5558	420	2	.	.	PUNCT
cjel-5558	421	1	i	i	PRON
cjel-5558	421	2	d.	d.	PROPN
cjel-5558	421	3	106	106	NUM
cjel-5558	421	4	.	.	PUNCT
cjel-5558	422	1	see	see	VERB
cjel-5558	422	2	i	i	PRON
cjel-5558	422	3	d.	d.	PROPN
cjel-5558	422	4	at	at	ADP
cjel-5558	422	5	2956	2956	NUM
cjel-5558	422	6	.	.	PUNCT
cjel-5558	423	1	107	107	NUM
cjel-5558	423	2	.	.	X
cjel-5558	423	3	263	263	NUM
cjel-5558	424	1	u.s	u.s	PROPN
cjel-5558	424	2	.	.	PROPN
cjel-5558	424	3	545	545	NUM
cjel-5558	424	4	(	(	PUNCT
cjel-5558	424	5	1924	1924	NUM
cjel-5558	424	6	)	)	PUNCT
cjel-5558	424	7	.	.	PUNCT
cjel-5558	425	1	108	108	NUM
cjel-5558	425	2	.	.	PUNCT
cjel-5558	426	1	i	i	PRON
cjel-5558	426	2	d.	d.	PROPN
cjel-5558	426	3	at	at	ADP
cjel-5558	426	4	550	550	NUM
cjel-5558	426	5	(	(	PUNCT
cjel-5558	426	6	citations	citation	NOUN
cjel-5558	426	7	omitted	omit	VERB
cjel-5558	426	8	)	)	PUNCT
cjel-5558	426	9	.	.	PUNCT
cjel-5558	427	1	[	[	X
cjel-5558	427	2	8:185	8:185	NUM
cjel-5558	427	3	commonwealth	commonwealth	PROPN
cjel-5558	427	4	edison	edison	PROPN
cjel-5558	427	5	co.	co.	PROPN
cjel-5558	427	6	v.	v.	ADP
cjel-5558	427	7	montana	montana	PROPN
cjel-5558	427	8	yet	yet	ADV
cjel-5558	427	9	,	,	PUNCT
cjel-5558	427	10	in	in	ADP
cjel-5558	427	11	commonwealth	commonwealth	PROPN
cjel-5558	427	12	edison	edison	PROPN
cjel-5558	427	13	there	there	PRON
cjel-5558	427	14	is	be	VERB
cjel-5558	427	15	no	no	DET
cjel-5558	427	16	evidence	evidence	NOUN
cjel-5558	427	17	the	the	DET
cjel-5558	427	18	court	court	NOUN
cjel-5558	427	19	considered	consider	VERB
cjel-5558	427	20	alternative	alternative	ADJ
cjel-5558	427	21	characterizations	characterization	NOUN
cjel-5558	427	22	of	of	ADP
cjel-5558	427	23	the	the	DET
cjel-5558	427	24	montana	montana	PROPN
cjel-5558	427	25	coal	coal	PROPN
cjel-5558	427	26	severance	severance	NOUN
cjel-5558	427	27	tax	tax	NOUN
cjel-5558	427	28	,	,	PUNCT
cjel-5558	427	29	such	such	ADJ
cjel-5558	427	30	as	as	ADP
cjel-5558	427	31	that	that	PRON
cjel-5558	427	32	of	of	ADP
cjel-5558	427	33	a	a	DET
cjel-5558	427	34	user	user	NOUN
cjel-5558	427	35	fee	fee	NOUN
cjel-5558	427	36	or	or	CCONJ
cjel-5558	427	37	,	,	PUNCT
cjel-5558	427	38	perhaps	perhaps	ADV
cjel-5558	427	39	,	,	PUNCT
cjel-5558	427	40	a	a	DET
cjel-5558	427	41	hybrid	hybrid	ADJ
cjel-5558	427	42	category	category	NOUN
cjel-5558	427	43	blending	blend	VERB
cjel-5558	427	44	elements	element	NOUN
cjel-5558	427	45	of	of	ADP
cjel-5558	427	46	a	a	DET
cjel-5558	427	47	general	general	ADJ
cjel-5558	427	48	revenue	revenue	NOUN
cjel-5558	427	49	tax	tax	NOUN
cjel-5558	427	50	with	with	ADP
cjel-5558	427	51	those	those	PRON
cjel-5558	427	52	of	of	ADP
cjel-5558	427	53	a	a	DET
cjel-5558	427	54	user	user	NOUN
cjel-5558	427	55	fee	fee	NOUN
cjel-5558	427	56	.	.	PUNCT
cjel-5558	428	1	109	109	NUM
cjel-5558	428	2	perhaps	perhaps	ADV
cjel-5558	428	3	the	the	DET
cjel-5558	428	4	court	court	NOUN
cjel-5558	428	5	's	's	PART
cjel-5558	428	6	reluctance	reluctance	NOUN
cjel-5558	428	7	to	to	PART
cjel-5558	428	8	address	address	VERB
cjel-5558	428	9	the	the	DET
cjel-5558	428	10	substantiality	substantiality	NOUN
cjel-5558	428	11	of	of	ADP
cjel-5558	428	12	appellants	appellant	NOUN
cjel-5558	428	13	'	'	PART
cjel-5558	428	14	claims	claim	NOUN
cjel-5558	428	15	can	can	AUX
cjel-5558	428	16	be	be	AUX
cjel-5558	428	17	explained	explain	VERB
cjel-5558	428	18	by	by	ADP
cjel-5558	428	19	the	the	DET
cjel-5558	428	20	introduction	introduction	NOUN
cjel-5558	428	21	in	in	ADP
cjel-5558	428	22	congress	congress	PROPN
cjel-5558	428	23	of	of	ADP
cjel-5558	428	24	bills	bill	NOUN
cjel-5558	428	25	to	to	PART
cjel-5558	428	26	address	address	VERB
cjel-5558	428	27	the	the	DET
cjel-5558	428	28	issue,110	issue,110	PROPN
cjel-5558	428	29	and	and	CCONJ
cjel-5558	428	30	by	by	ADP
cjel-5558	428	31	the	the	DET
cjel-5558	428	32	belief	belief	NOUN
cjel-5558	428	33	that	that	SCONJ
cjel-5558	428	34	the	the	DET
cjel-5558	428	35	court	court	NOUN
cjel-5558	428	36	should	should	AUX
cjel-5558	428	37	steer	steer	VERB
cjel-5558	428	38	clear	clear	ADJ
cjel-5558	428	39	of	of	ADP
cjel-5558	428	40	the	the	DET
cjel-5558	428	41	complex	complex	ADJ
cjel-5558	428	42	factual	factual	ADJ
cjel-5558	428	43	questions	question	NOUN
cjel-5558	428	44	involved	involve	VERB
cjel-5558	428	45	until	until	SCONJ
cjel-5558	428	46	it	it	PRON
cjel-5558	428	47	was	be	AUX
cjel-5558	428	48	clear	clear	ADJ
cjel-5558	428	49	that	that	SCONJ
cjel-5558	428	50	the	the	DET
cjel-5558	428	51	legislative	legislative	ADJ
cjel-5558	428	52	branch	branch	NOUN
cjel-5558	428	53	would	would	AUX
cjel-5558	428	54	not	not	PART
cjel-5558	428	55	act	act	VERB
cjel-5558	428	56	on	on	ADP
cjel-5558	428	57	the	the	DET
cjel-5558	428	58	question	question	NOUN
cjel-5558	428	59	.	.	PUNCT
cjel-5558	429	1	the	the	DET
cjel-5558	429	2	court	court	NOUN
cjel-5558	429	3	's	's	PART
cjel-5558	429	4	failure	failure	NOUN
cjel-5558	429	5	to	to	PART
cjel-5558	429	6	account	account	VERB
cjel-5558	429	7	for	for	ADP
cjel-5558	429	8	the	the	DET
cjel-5558	429	9	differences	difference	NOUN
cjel-5558	429	10	between	between	ADP
cjel-5558	429	11	a	a	DET
cjel-5558	429	12	challenge	challenge	NOUN
cjel-5558	429	13	to	to	ADP
cjel-5558	429	14	the	the	DET
cjel-5558	429	15	rate	rate	NOUN
cjel-5558	429	16	of	of	ADP
cjel-5558	429	17	a	a	DET
cjel-5558	429	18	tax	tax	NOUN
cjel-5558	429	19	on	on	ADP
cjel-5558	429	20	interstate	interstate	ADJ
cjel-5558	429	21	commerce	commerce	NOUN
cjel-5558	429	22	and	and	CCONJ
cjel-5558	429	23	a	a	DET
cjel-5558	429	24	challenge	challenge	NOUN
cjel-5558	429	25	to	to	ADP
cjel-5558	429	26	a	a	DET
cjel-5558	429	27	state	state	NOUN
cjel-5558	429	28	's	's	PART
cjel-5558	429	29	right	right	NOUN
cjel-5558	429	30	to	to	PART
cjel-5558	429	31	levy	levy	VERB
cjel-5558	429	32	any	any	DET
cjel-5558	429	33	tax	tax	NOUN
cjel-5558	429	34	on	on	ADP
cjel-5558	429	35	interstate	interstate	PROPN
cjel-5558	429	36	commerce	commerce	NOUN
cjel-5558	429	37	,	,	PUNCT
cjel-5558	429	38	and	and	CCONJ
cjel-5558	429	39	its	its	PRON
cjel-5558	429	40	failure	failure	NOUN
cjel-5558	429	41	to	to	PART
cjel-5558	429	42	adjust	adjust	VERB
cjel-5558	429	43	accordingly	accordingly	ADV
cjel-5558	429	44	the	the	DET
cjel-5558	429	45	analysis	analysis	NOUN
cjel-5558	429	46	under	under	ADP
cjel-5558	429	47	the	the	DET
cjel-5558	429	48	fourth	fourth	ADJ
cjel-5558	429	49	prong	prong	NOUN
cjel-5558	429	50	of	of	ADP
cjel-5558	429	51	the	the	DET
cjel-5558	429	52	complete	complete	ADJ
cjel-5558	429	53	auto	auto	NOUN
cjel-5558	429	54	transit	transit	NOUN
cjel-5558	429	55	test	test	NOUN
cjel-5558	429	56	,	,	PUNCT
cjel-5558	429	57	undermined	undermine	VERB
cjel-5558	429	58	its	its	PRON
cjel-5558	429	59	decision	decision	NOUN
cjel-5558	429	60	in	in	ADP
cjel-5558	429	61	commonwealth	commonwealth	PROPN
cjel-5558	429	62	edison	edison	PROPN
cjel-5558	429	63	.	.	PUNCT
cjel-5558	430	1	under	under	ADP
cjel-5558	430	2	the	the	DET
cjel-5558	430	3	court	court	NOUN
cjel-5558	430	4	's	's	PART
cjel-5558	430	5	formulation	formulation	NOUN
cjel-5558	430	6	,	,	PUNCT
cjel-5558	430	7	the	the	DET
cjel-5558	430	8	fourth	fourth	ADJ
cjel-5558	430	9	prong	prong	NOUN
cjel-5558	430	10	collapses	collapse	VERB
cjel-5558	430	11	into	into	ADP
cjel-5558	430	12	the	the	DET
cjel-5558	430	13	first	first	ADJ
cjel-5558	430	14	prong	prong	NOUN
cjel-5558	430	15	whenever	whenever	SCONJ
cjel-5558	430	16	a	a	DET
cjel-5558	430	17	state	state	NOUN
cjel-5558	430	18	levies	levy	VERB
cjel-5558	430	19	an	an	DET
cjel-5558	430	20	ad	ad	NOUN
cjel-5558	430	21	valorem	valorem	VERB
cjel-5558	430	22	tax	tax	NOUN
cjel-5558	430	23	.	.	PUNCT
cjel-5558	431	1	how	how	SCONJ
cjel-5558	431	2	can	can	AUX
cjel-5558	431	3	this	this	PRON
cjel-5558	431	4	be	be	AUX
cjel-5558	431	5	called	call	VERB
cjel-5558	431	6	a	a	DET
cjel-5558	431	7	test	test	NOUN
cjel-5558	431	8	of	of	ADP
cjel-5558	431	9	a	a	DET
cjel-5558	431	10	tax	tax	NOUN
cjel-5558	431	11	's	's	PART
cjel-5558	431	12	practical	practical	ADJ
cjel-5558	431	13	effect	effect	NOUN
cjel-5558	431	14	on	on	ADP
cjel-5558	431	15	interstate	interstate	ADJ
cjel-5558	431	16	commerce	commerce	NOUN
cjel-5558	431	17	?	?	PUNCT
cjel-5558	432	1	iv	iv	X
cjel-5558	432	2	.	.	PUNCT
cjel-5558	433	1	the	the	DET
cjel-5558	433	2	blackmun	blackmun	NOUN
cjel-5558	433	3	dissent	dissent	NOUN
cjel-5558	433	4	and	and	CCONJ
cjel-5558	433	5	an	an	DET
cjel-5558	433	6	alternative	alternative	ADJ
cjel-5558	433	7	test	test	NOUN
cjel-5558	433	8	in	in	ADP
cjel-5558	433	9	his	his	PRON
cjel-5558	433	10	dissenting	dissent	VERB
cjel-5558	433	11	opinion	opinion	NOUN
cjel-5558	433	12	,	,	PUNCT
cjel-5558	433	13	justice	justice	NOUN
cjel-5558	433	14	blackmun	blackmun	NOUN
cjel-5558	433	15	contended	contend	VERB
cjel-5558	433	16	that	that	SCONJ
cjel-5558	433	17	the	the	DET
cjel-5558	433	18	court	court	NOUN
cjel-5558	433	19	's	's	PART
cjel-5558	433	20	application	application	NOUN
cjel-5558	433	21	of	of	ADP
cjel-5558	433	22	the	the	DET
cjel-5558	433	23	complete	complete	ADJ
cjel-5558	433	24	auto	auto	NOUN
cjel-5558	433	25	transit	transit	NOUN
cjel-5558	433	26	test	test	NOUN
cjel-5558	433	27	emasculated	emasculate	VERB
cjel-5558	433	28	the	the	DET
cjel-5558	433	29	test	test	NOUN
cjel-5558	433	30	's	's	PART
cjel-5558	433	31	fourth	fourth	ADJ
cjel-5558	433	32	prong	prong	NOUN
cjel-5558	433	33	.	.	PUNCT
cjel-5558	434	1	under	under	ADP
cjel-5558	434	2	the	the	DET
cjel-5558	434	3	court	court	NOUN
cjel-5558	434	4	's	's	PART
cjel-5558	434	5	reasoning	reasoning	NOUN
cjel-5558	434	6	,	,	PUNCT
cjel-5558	434	7	any	any	DET
cjel-5558	434	8	ad	ad	NOUN
cjel-5558	434	9	valorem	valorem	VERB
cjel-5558	434	10	tax	tax	NOUN
cjel-5558	434	11	,	,	PUNCT
cjel-5558	434	12	no	no	ADV
cjel-5558	434	13	matter	matter	ADV
cjel-5558	434	14	how	how	SCONJ
cjel-5558	434	15	high	high	ADJ
cjel-5558	434	16	,	,	PUNCT
cjel-5558	434	17	would	would	AUX
cjel-5558	434	18	satisfy	satisfy	VERB
cjel-5558	434	19	the	the	DET
cjel-5558	434	20	"	"	PUNCT
cjel-5558	434	21	fairly	fairly	ADV
cjel-5558	434	22	related	related	ADJ
cjel-5558	434	23	"	"	PUNCT
cjel-5558	434	24	test	test	NOUN
cjel-5558	434	25	.	.	PUNCT
cjel-5558	435	1	this	this	DET
cjel-5558	435	2	formulation	formulation	NOUN
cjel-5558	435	3	,	,	PUNCT
cjel-5558	435	4	he	he	PRON
cjel-5558	435	5	observed	observe	VERB
cjel-5558	435	6	,	,	PUNCT
cjel-5558	435	7	was	be	AUX
cjel-5558	435	8	just	just	ADV
cjel-5558	435	9	as	as	ADP
cjel-5558	435	10	"	"	PUNCT
cjel-5558	435	11	mechanical	mechanical	ADJ
cjel-5558	435	12	"	"	PUNCT
cjel-5558	435	13	as	as	ADP
cjel-5558	435	14	the	the	DET
cjel-5558	435	15	discredited	discredit	VERB
cjel-5558	435	16	heisler	heisler	PROPN
cjel-5558	435	17	v.	v.	PROPN
cjel-5558	435	18	thomas	thomas	PROPN
cjel-5558	435	19	colliary	colliary	PROPN
cjel-5558	435	20	co.	co.	PROPN
cjel-5558	435	21	"	"	PUNCT
cjel-5558	435	22	'	'	PUNCT
cjel-5558	435	23	test	test	NOUN
cjel-5558	435	24	.	.	PUNCT
cjel-5558	435	25	"	"	PUNCT
cjel-5558	436	1	2	2	NUM
cjel-5558	436	2	nothing	nothing	PRON
cjel-5558	436	3	in	in	ADP
cjel-5558	436	4	the	the	DET
cjel-5558	436	5	court	court	NOUN
cjel-5558	436	6	's	's	PART
cjel-5558	436	7	prior	prior	ADJ
cjel-5558	436	8	decisions	decision	NOUN
cjel-5558	436	9	dictated	dictate	VERB
cjel-5558	436	10	such	such	DET
cjel-5558	436	11	a	a	DET
cjel-5558	436	12	reformulation	reformulation	NOUN
cjel-5558	436	13	of	of	ADP
cjel-5558	436	14	the	the	DET
cjel-5558	436	15	fourth	fourth	ADJ
cjel-5558	436	16	prong	prong	NOUN
cjel-5558	436	17	.	.	PUNCT
cjel-5558	437	1	justice	justice	NOUN
cjel-5558	437	2	blackmun	blackmun	PROPN
cjel-5558	437	3	contended	contend	VERB
cjel-5558	437	4	that	that	SCONJ
cjel-5558	437	5	the	the	DET
cjel-5558	437	6	two	two	NUM
cjel-5558	437	7	cases	case	NOUN
cjel-5558	437	8	relied	rely	VERB
cjel-5558	437	9	upon	upon	SCONJ
cjel-5558	437	10	by	by	ADP
cjel-5558	437	11	the	the	DET
cjel-5558	437	12	majority	majority	NOUN
cjel-5558	437	13	"	"	PUNCT
cjel-5558	437	14	3	3	NUM
cjel-5558	437	15	both	both	PRON
cjel-5558	437	16	dealt	deal	VERB
cjel-5558	437	17	solely	solely	ADV
cjel-5558	437	18	with	with	ADP
cjel-5558	437	19	the	the	DET
cjel-5558	437	20	existence	existence	NOUN
cjel-5558	437	21	of	of	ADP
cjel-5558	437	22	a	a	DET
cjel-5558	437	23	substantial	substantial	ADJ
cjel-5558	437	24	nexus	nexus	NOUN
cjel-5558	437	25	between	between	ADP
cjel-5558	437	26	the	the	DET
cjel-5558	437	27	taxpayer	taxpayer	NOUN
cjel-5558	437	28	and	and	CCONJ
cjel-5558	437	29	the	the	DET
cjel-5558	437	30	taxing	tax	VERB
cjel-5558	437	31	state	state	NOUN
cjel-5558	437	32	,	,	PUNCT
cjel-5558	437	33	not	not	PART
cjel-5558	437	34	with	with	ADP
cjel-5558	437	35	the	the	DET
cjel-5558	437	36	"	"	PUNCT
cjel-5558	437	37	fairly	fairly	ADV
cjel-5558	437	38	related	related	ADJ
cjel-5558	437	39	"	"	PUNCT
cjel-5558	437	40	question	question	NOUN
cjel-5558	437	41	.	.	PUNCT
cjel-5558	437	42	"	"	PUNCT
cjel-5558	438	1	4	4	NUM
cjel-5558	438	2	109	109	NUM
cjel-5558	438	3	.	.	PUNCT
cjel-5558	439	1	furthermore	furthermore	ADV
cjel-5558	439	2	,	,	PUNCT
cjel-5558	439	3	the	the	DET
cjel-5558	439	4	court	court	NOUN
cjel-5558	439	5	failed	fail	VERB
cjel-5558	439	6	to	to	PART
cjel-5558	439	7	acknowledge	acknowledge	VERB
cjel-5558	439	8	that	that	SCONJ
cjel-5558	439	9	appellants	appellant	NOUN
cjel-5558	439	10	'	'	PART
cjel-5558	439	11	challenge	challenge	NOUN
cjel-5558	439	12	was	be	AUX
cjel-5558	439	13	unlike	unlike	ADP
cjel-5558	439	14	any	any	DET
cjel-5558	439	15	previous	previous	ADJ
cjel-5558	439	16	case	case	NOUN
cjel-5558	439	17	in	in	ADP
cjel-5558	439	18	which	which	PRON
cjel-5558	439	19	the	the	DET
cjel-5558	439	20	court	court	NOUN
cjel-5558	439	21	had	have	AUX
cjel-5558	439	22	applied	apply	VERB
cjel-5558	439	23	the	the	DET
cjel-5558	439	24	complete	complete	ADJ
cjel-5558	439	25	auto	auto	NOUN
cjel-5558	439	26	transit	transit	NOUN
cjel-5558	439	27	test	test	NOUN
cjel-5558	439	28	.	.	PUNCT
cjel-5558	440	1	110	110	NUM
cjel-5558	440	2	.	.	PUNCT
cjel-5558	441	1	s.	s.	PROPN
cjel-5558	441	2	2695	2695	NUM
cjel-5558	441	3	,	,	PUNCT
cjel-5558	441	4	96th	96th	ADJ
cjel-5558	441	5	cong	cong	NOUN
cjel-5558	441	6	.	.	PROPN
cjel-5558	441	7	,	,	PUNCT
cjel-5558	441	8	2d	2d	NUM
cjel-5558	441	9	sess	sess	NOUN
cjel-5558	441	10	.	.	PUNCT
cjel-5558	442	1	(	(	PUNCT
cjel-5558	442	2	1980	1980	NUM
cjel-5558	442	3	)	)	PUNCT
cjel-5558	442	4	,	,	PUNCT
cjel-5558	442	5	126	126	NUM
cjel-5558	442	6	cong	cong	NOUN
cjel-5558	442	7	.	.	PUNCT
cjel-5558	443	1	rec	rec	PROPN
cjel-5558	443	2	.	.	PUNCT
cjel-5558	443	3	s5306	s5306	PROPN
cjel-5558	443	4	(	(	PUNCT
cjel-5558	443	5	daily	daily	PROPN
cjel-5558	443	6	ed	ed	NOUN
cjel-5558	443	7	.	.	PUNCT
cjel-5558	444	1	may	may	AUX
cjel-5558	444	2	14	14	NUM
cjel-5558	444	3	,	,	PUNCT
cjel-5558	444	4	1980	1980	NUM
cjel-5558	444	5	)	)	PUNCT
cjel-5558	444	6	;	;	PUNCT
cjel-5558	444	7	h.r	h.r	PROPN
cjel-5558	444	8	.	.	PROPN
cjel-5558	444	9	7163	7163	NUM
cjel-5558	444	10	,	,	PUNCT
cjel-5558	444	11	96th	96th	ADJ
cjel-5558	444	12	cong	cong	NOUN
cjel-5558	444	13	.	.	PROPN
cjel-5558	444	14	,	,	PUNCT
cjel-5558	444	15	2d	2d	NUM
cjel-5558	444	16	sess	sess	NOUN
cjel-5558	444	17	.	.	PUNCT
cjel-5558	445	1	(	(	PUNCT
cjel-5558	445	2	1980	1980	NUM
cjel-5558	445	3	)	)	PUNCT
cjel-5558	445	4	;	;	PUNCT
cjel-5558	445	5	h.r	h.r	PROPN
cjel-5558	445	6	.	.	PROPN
cjel-5558	445	7	6654	6654	NUM
cjel-5558	445	8	,	,	PUNCT
cjel-5558	445	9	96th	96th	ADJ
cjel-5558	445	10	cong	cong	NOUN
cjel-5558	445	11	.	.	PROPN
cjel-5558	445	12	,	,	PUNCT
cjel-5558	445	13	2d	2d	NUM
cjel-5558	445	14	sess	sess	NOUN
cjel-5558	445	15	.	.	PUNCT
cjel-5558	446	1	(	(	PUNCT
cjel-5558	446	2	1980	1980	NUM
cjel-5558	446	3	)	)	PUNCT
cjel-5558	446	4	;	;	PUNCT
cjel-5558	446	5	h.r	h.r	PROPN
cjel-5558	446	6	.	.	PROPN
cjel-5558	446	7	6625	6625	NUM
cjel-5558	446	8	,	,	PUNCT
cjel-5558	446	9	96th	96th	ADJ
cjel-5558	446	10	cong	cong	NOUN
cjel-5558	446	11	.	.	PROPN
cjel-5558	446	12	,	,	PUNCT
cjel-5558	446	13	2d	2d	NUM
cjel-5558	446	14	sess	sess	NOUN
cjel-5558	446	15	.	.	PUNCT
cjel-5558	447	1	(	(	PUNCT
cjel-5558	447	2	1980	1980	NUM
cjel-5558	447	3	)	)	PUNCT
cjel-5558	447	4	.	.	PUNCT
cjel-5558	448	1	111	111	NUM
cjel-5558	448	2	.	.	X
cjel-5558	448	3	260	260	NUM
cjel-5558	448	4	u.s	u.s	PROPN
cjel-5558	448	5	.	.	PROPN
cjel-5558	448	6	245	245	NUM
cjel-5558	448	7	(	(	PUNCT
cjel-5558	448	8	1922	1922	NUM
cjel-5558	448	9	)	)	PUNCT
cjel-5558	448	10	.	.	PUNCT
cjel-5558	449	1	see	see	VERB
cjel-5558	449	2	supra	supra	ADJ
cjel-5558	449	3	text	text	NOUN
cjel-5558	449	4	accompanying	accompanying	ADJ
cjel-5558	449	5	notes	note	NOUN
cjel-5558	449	6	58	58	NUM
cjel-5558	449	7	-	-	SYM
cjel-5558	449	8	60	60	NUM
cjel-5558	449	9	.	.	PUNCT
cjel-5558	450	1	112	112	NUM
cjel-5558	450	2	.	.	PUNCT
cjel-5558	450	3	commonwealth	commonwealth	PROPN
cjel-5558	450	4	edison	edison	PROPN
cjel-5558	450	5	,	,	PUNCT
cjel-5558	450	6	101	101	NUM
cjel-5558	450	7	s.ct	s.ct	NOUN
cjel-5558	450	8	.	.	PUNCT
cjel-5558	450	9	at	at	ADP
cjel-5558	450	10	2968	2968	NUM
cjel-5558	450	11	.	.	PUNCT
cjel-5558	451	1	113	113	NUM
cjel-5558	451	2	.	.	PUNCT
cjel-5558	452	1	see	see	VERB
cjel-5558	452	2	i	i	PRON
cjel-5558	452	3	d.	d.	PROPN
cjel-5558	452	4	at	at	ADP
cjel-5558	452	5	2958	2958	NUM
cjel-5558	452	6	n.14	n.14	X
cjel-5558	452	7	(	(	PUNCT
cjel-5558	452	8	citing	cite	VERB
cjel-5558	452	9	general	general	PROPN
cjel-5558	452	10	motors	motors	PROPN
cjel-5558	452	11	corp	corp	PROPN
cjel-5558	452	12	.	.	PROPN
cjel-5558	453	1	v.	v.	PROPN
cjel-5558	453	2	washington	washington	PROPN
cjel-5558	453	3	,	,	PUNCT
cjel-5558	453	4	377	377	NUM
cjel-5558	453	5	u.s	u.s	PROPN
cjel-5558	453	6	.	.	PROPN
cjel-5558	453	7	436	436	NUM
cjel-5558	453	8	(	(	PUNCT
cjel-5558	453	9	1964	1964	NUM
cjel-5558	453	10	)	)	PUNCT
cjel-5558	453	11	;	;	PUNCT
cjel-5558	453	12	wisconsin	wisconsin	PROPN
cjel-5558	453	13	v.	v.	PROPN
cjel-5558	453	14	j.c	j.c	PROPN
cjel-5558	453	15	.	.	PROPN
cjel-5558	453	16	penney	penney	PROPN
cjel-5558	453	17	co.	co.	PROPN
cjel-5558	453	18	,	,	PUNCT
cjel-5558	453	19	311	311	NUM
cjel-5558	453	20	u.s	u.s	PROPN
cjel-5558	453	21	.	.	PROPN
cjel-5558	453	22	435	435	NUM
cjel-5558	453	23	(	(	PUNCT
cjel-5558	453	24	1940	1940	NUM
cjel-5558	453	25	)	)	PUNCT
cjel-5558	453	26	)	)	PUNCT
cjel-5558	453	27	.	.	PUNCT
cjel-5558	454	1	114	114	NUM
cjel-5558	454	2	.	.	PUNCT
cjel-5558	454	3	commonwealth	commonwealth	PROPN
cjel-5558	454	4	edison	edison	PROPN
cjel-5558	454	5	,	,	PUNCT
cjel-5558	454	6	101	101	NUM
cjel-5558	454	7	s.ct	s.ct	NOUN
cjel-5558	454	8	.	.	PUNCT
cjel-5558	455	1	at	at	ADP
cjel-5558	455	2	2968	2968	NUM
cjel-5558	455	3	n.12	n.12	NOUN
cjel-5558	455	4	.	.	NOUN
cjel-5558	455	5	1982	1982	NUM
cjel-5558	455	6	]	]	PUNCT
cjel-5558	455	7	columbia	columbia	PROPN
cjel-5558	455	8	journal	journal	PROPN
cjel-5558	455	9	of	of	ADP
cjel-5558	455	10	environmental	environmental	ADJ
cjel-5558	455	11	law	law	PROPN
cjel-5558	455	12	justice	justice	NOUN
cjel-5558	455	13	blackmun	blackmun	NOUN
cjel-5558	455	14	took	take	VERB
cjel-5558	455	15	issue	issue	NOUN
cjel-5558	455	16	with	with	ADP
cjel-5558	455	17	the	the	DET
cjel-5558	455	18	majority	majority	NOUN
cjel-5558	455	19	's	's	PART
cjel-5558	455	20	characterization	characterization	NOUN
cjel-5558	455	21	of	of	ADP
cjel-5558	455	22	the	the	DET
cjel-5558	455	23	montana	montana	PROPN
cjel-5558	455	24	coal	coal	PROPN
cjel-5558	455	25	severance	severance	NOUN
cjel-5558	455	26	tax	tax	NOUN
cjel-5558	455	27	as	as	ADP
cjel-5558	455	28	a	a	DET
cjel-5558	455	29	general	general	ADJ
cjel-5558	455	30	revenue	revenue	NOUN
cjel-5558	455	31	tax	tax	NOUN
cjel-5558	455	32	.	.	PUNCT
cjel-5558	456	1	language	language	NOUN
cjel-5558	456	2	in	in	ADP
cjel-5558	456	3	the	the	DET
cjel-5558	456	4	montana	montana	PROPN
cjel-5558	456	5	supreme	supreme	PROPN
cjel-5558	456	6	court	court	PROPN
cjel-5558	456	7	decision	decision	NOUN
cjel-5558	456	8	stated	state	VERB
cjel-5558	456	9	that	that	SCONJ
cjel-5558	456	10	the	the	DET
cjel-5558	456	11	tax	tax	NOUN
cjel-5558	456	12	was	be	AUX
cjel-5558	456	13	intended	intend	VERB
cjel-5558	456	14	partially	partially	ADV
cjel-5558	456	15	to	to	PART
cjel-5558	456	16	compensate	compensate	VERB
cjel-5558	456	17	the	the	DET
cjel-5558	456	18	state	state	NOUN
cjel-5558	456	19	for	for	ADP
cjel-5558	456	20	coal	coal	NOUN
cjel-5558	456	21	development	development	NOUN
cjel-5558	456	22	costs	cost	NOUN
cjel-5558	456	23	;	;	PUNCT
cjel-5558	456	24	115	115	NUM
cjel-5558	456	25	in	in	ADP
cjel-5558	456	26	addition	addition	NOUN
cjel-5558	456	27	,	,	PUNCT
cjel-5558	456	28	the	the	DET
cjel-5558	456	29	report	report	NOUN
cjel-5558	456	30	of	of	ADP
cjel-5558	456	31	a	a	DET
cjel-5558	456	32	conference	conference	NOUN
cjel-5558	456	33	committee	committee	NOUN
cjel-5558	456	34	of	of	ADP
cjel-5558	456	35	the	the	DET
cjel-5558	456	36	montana	montana	PROPN
cjel-5558	456	37	legislature	legislature	NOUN
cjel-5558	456	38	listed	list	VERB
cjel-5558	456	39	support	support	NOUN
cjel-5558	456	40	of	of	ADP
cjel-5558	456	41	the	the	DET
cjel-5558	456	42	general	general	ADJ
cjel-5558	456	43	fund	fund	NOUN
cjel-5558	456	44	as	as	ADP
cjel-5558	456	45	only	only	ADV
cjel-5558	456	46	one	one	NUM
cjel-5558	456	47	of	of	ADP
cjel-5558	456	48	three	three	NUM
cjel-5558	456	49	objectives	objective	NOUN
cjel-5558	456	50	of	of	ADP
cjel-5558	456	51	the	the	DET
cjel-5558	456	52	1975	1975	NUM
cjel-5558	456	53	amendment	amendment	NOUN
cjel-5558	456	54	.	.	PUNCT
cjel-5558	457	1	16	16	NUM
cjel-5558	457	2	justice	justice	NOUN
cjel-5558	457	3	blackmun	blackmun	NOUN
cjel-5558	457	4	noted	note	VERB
cjel-5558	457	5	that	that	SCONJ
cjel-5558	457	6	,	,	PUNCT
cjel-5558	457	7	in	in	ADP
cjel-5558	457	8	the	the	DET
cjel-5558	457	9	past	past	NOUN
cjel-5558	457	10	,	,	PUNCT
cjel-5558	457	11	the	the	DET
cjel-5558	457	12	court	court	NOUN
cjel-5558	457	13	had	have	AUX
cjel-5558	457	14	looked	look	VERB
cjel-5558	457	15	behind	behind	ADP
cjel-5558	457	16	facially	facially	ADV
cjel-5558	457	17	neutral	neutral	ADJ
cjel-5558	457	18	and	and	CCONJ
cjel-5558	457	19	properly	properly	ADV
cjel-5558	457	20	apportioned	apportion	VERB
cjel-5558	457	21	state	state	NOUN
cjel-5558	457	22	taxes	taxis	NOUN
cjel-5558	457	23	,	,	PUNCT
cjel-5558	457	24	and	and	CCONJ
cjel-5558	457	25	that	that	SCONJ
cjel-5558	457	26	in	in	ADP
cjel-5558	457	27	michigan	michigan	PROPN
cjel-5558	457	28	-	-	PUNCT
cjel-5558	457	29	wisconsin	wisconsin	PROPN
cjel-5558	457	30	pipe	pipe	PROPN
cjel-5558	457	31	line	line	PROPN
cjel-5558	457	32	co.	co.	PROPN
cjel-5558	457	33	v.	v.	ADP
cjel-5558	457	34	calvert	calvert	PROPN
cjel-5558	457	35	'	'	PART
cjel-5558	457	36	1	1	NUM
cjel-5558	457	37	7	7	NUM
cjel-5558	457	38	such	such	DET
cjel-5558	457	39	a	a	DET
cjel-5558	457	40	tax	tax	NOUN
cjel-5558	457	41	was	be	AUX
cjel-5558	457	42	invalidated	invalidated	ADJ
cjel-5558	457	43	.	.	PUNCT
cjel-5558	458	1	in	in	ADP
cjel-5558	458	2	calvert	calvert	NOUN
cjel-5558	458	3	,	,	PUNCT
cjel-5558	458	4	the	the	DET
cjel-5558	458	5	court	court	NOUN
cjel-5558	458	6	responded	respond	VERB
cjel-5558	458	7	to	to	ADP
cjel-5558	458	8	the	the	DET
cjel-5558	458	9	state	state	NOUN
cjel-5558	458	10	's	's	PART
cjel-5558	458	11	argument	argument	NOUN
cjel-5558	458	12	that	that	SCONJ
cjel-5558	458	13	it	it	PRON
cjel-5558	458	14	conferred	confer	VERB
cjel-5558	458	15	benefits	benefit	NOUN
cjel-5558	458	16	on	on	ADP
cjel-5558	458	17	the	the	DET
cjel-5558	458	18	taxpayer	taxpayer	NOUN
cjel-5558	458	19	by	by	ADP
cjel-5558	458	20	saying	say	VERB
cjel-5558	458	21	that	that	SCONJ
cjel-5558	458	22	this	this	PRON
cjel-5558	458	23	was	be	AUX
cjel-5558	458	24	sufficient	sufficient	ADJ
cjel-5558	458	25	only	only	ADV
cjel-5558	458	26	to	to	PART
cjel-5558	458	27	get	get	VERB
cjel-5558	458	28	the	the	DET
cjel-5558	458	29	tax	tax	NOUN
cjel-5558	458	30	past	past	ADP
cjel-5558	458	31	the	the	DET
cjel-5558	458	32	due	due	ADJ
cjel-5558	458	33	process	process	NOUN
cjel-5558	458	34	hurdle	hurdle	NOUN
cjel-5558	458	35	,	,	PUNCT
cjel-5558	458	36	and	and	CCONJ
cjel-5558	458	37	that	that	SCONJ
cjel-5558	458	38	the	the	DET
cjel-5558	458	39	court	court	NOUN
cjel-5558	458	40	still	still	ADV
cjel-5558	458	41	must	must	AUX
cjel-5558	458	42	inquire	inquire	VERB
cjel-5558	458	43	into	into	ADP
cjel-5558	458	44	the	the	DET
cjel-5558	458	45	impact	impact	NOUN
cjel-5558	458	46	of	of	ADP
cjel-5558	458	47	the	the	DET
cjel-5558	458	48	tax	tax	NOUN
cjel-5558	458	49	on	on	ADP
cjel-5558	458	50	interstate	interstate	PROPN
cjel-5558	458	51	commerce	commerce	NOUN
cjel-5558	458	52	.	.	PUNCT
cjel-5558	459	1	11	11	NUM
cjel-5558	459	2	8	8	NUM
cjel-5558	459	3	while	while	SCONJ
cjel-5558	459	4	a	a	DET
cjel-5558	459	5	trial	trial	NOUN
cjel-5558	459	6	on	on	ADP
cjel-5558	459	7	the	the	DET
cjel-5558	459	8	validity	validity	NOUN
cjel-5558	459	9	of	of	ADP
cjel-5558	459	10	the	the	DET
cjel-5558	459	11	montana	montana	PROPN
cjel-5558	459	12	coal	coal	PROPN
cjel-5558	459	13	severance	severance	NOUN
cjel-5558	459	14	tax	tax	NOUN
cjel-5558	459	15	would	would	AUX
cjel-5558	459	16	involve	involve	VERB
cjel-5558	459	17	"	"	PUNCT
cjel-5558	459	18	complex	complex	ADJ
cjel-5558	459	19	factual	factual	ADJ
cjel-5558	459	20	inquiries	inquiry	NOUN
cjel-5558	459	21	,	,	PUNCT
cjel-5558	459	22	"	"	PUNCT
cjel-5558	459	23	"	"	PUNCT
cjel-5558	459	24	"	"	PUNCT
cjel-5558	459	25	justice	justice	NOUN
cjel-5558	459	26	blackmun	blackmun	NOUN
cjel-5558	459	27	believed	believe	VERB
cjel-5558	459	28	such	such	DET
cjel-5558	459	29	an	an	DET
cjel-5558	459	30	inquiry	inquiry	NOUN
cjel-5558	459	31	to	to	PART
cjel-5558	459	32	be	be	AUX
cjel-5558	459	33	within	within	ADP
cjel-5558	459	34	judicial	judicial	ADJ
cjel-5558	459	35	competence	competence	NOUN
cjel-5558	459	36	.	.	PUNCT
cjel-5558	460	1	he	he	PRON
cjel-5558	460	2	suggested	suggest	VERB
cjel-5558	460	3	that	that	SCONJ
cjel-5558	460	4	the	the	DET
cjel-5558	460	5	following	follow	VERB
cjel-5558	460	6	test	test	NOUN
cjel-5558	460	7	be	be	AUX
cjel-5558	460	8	applied	apply	VERB
cjel-5558	460	9	:	:	PUNCT
cjel-5558	460	10	if	if	SCONJ
cjel-5558	460	11	the	the	DET
cjel-5558	460	12	tax	tax	NOUN
cjel-5558	460	13	is	be	AUX
cjel-5558	460	14	in	in	ADP
cjel-5558	460	15	fact	fact	NOUN
cjel-5558	460	16	a	a	DET
cjel-5558	460	17	legitimate	legitimate	ADJ
cjel-5558	460	18	general	general	ADJ
cjel-5558	460	19	revenue	revenue	NOUN
cjel-5558	460	20	measure	measure	NOUN
cjel-5558	460	21	identical	identical	ADJ
cjel-5558	460	22	or	or	CCONJ
cjel-5558	460	23	roughly	roughly	ADV
cjel-5558	460	24	comparable	comparable	ADJ
cjel-5558	460	25	to	to	ADP
cjel-5558	460	26	taxes	taxis	NOUN
cjel-5558	460	27	imposed	impose	VERB
cjel-5558	460	28	upon	upon	SCONJ
cjel-5558	460	29	similar	similar	ADJ
cjel-5558	460	30	industries	industry	NOUN
cjel-5558	460	31	,	,	PUNCT
cjel-5558	460	32	a	a	DET
cjel-5558	460	33	court	court	NOUN
cjel-5558	460	34	's	's	PART
cjel-5558	460	35	inquiry	inquiry	NOUN
cjel-5558	460	36	is	be	AUX
cjel-5558	460	37	at	at	ADP
cjel-5558	460	38	an	an	DET
cjel-5558	460	39	end	end	NOUN
cjel-5558	460	40	;	;	PUNCT
cjel-5558	460	41	on	on	ADP
cjel-5558	460	42	the	the	DET
cjel-5558	460	43	other	other	ADJ
cjel-5558	460	44	hand	hand	NOUN
cjel-5558	460	45	,	,	PUNCT
cjel-5558	460	46	if	if	SCONJ
cjel-5558	460	47	the	the	DET
cjel-5558	460	48	tax	tax	NOUN
cjel-5558	460	49	singles	single	VERB
cjel-5558	460	50	out	out	ADP
cjel-5558	460	51	this	this	DET
cjel-5558	460	52	particular	particular	ADJ
cjel-5558	460	53	interstate	interstate	ADJ
cjel-5558	460	54	activity	activity	NOUN
cjel-5558	460	55	and	and	CCONJ
cjel-5558	460	56	charges	charge	VERB
cjel-5558	460	57	it	it	PRON
cjel-5558	460	58	with	with	ADP
cjel-5558	460	59	a	a	DET
cjel-5558	460	60	grossly	grossly	ADV
cjel-5558	460	61	disproportionate	disproportionate	ADJ
cjel-5558	460	62	share	share	NOUN
cjel-5558	460	63	of	of	ADP
cjel-5558	460	64	the	the	DET
cjel-5558	460	65	general	general	ADJ
cjel-5558	460	66	costs	cost	NOUN
cjel-5558	460	67	of	of	ADP
cjel-5558	460	68	government	government	NOUN
cjel-5558	460	69	,	,	PUNCT
cjel-5558	460	70	the	the	DET
cjel-5558	460	71	court	court	NOUN
cjel-5558	460	72	must	must	AUX
cjel-5558	460	73	determine	determine	VERB
cjel-5558	460	74	whether	whether	SCONJ
cjel-5558	460	75	there	there	PRON
cjel-5558	460	76	is	be	VERB
cjel-5558	460	77	some	some	DET
cjel-5558	460	78	reasonable	reasonable	ADJ
cjel-5558	460	79	basis	basis	NOUN
cjel-5558	460	80	for	for	ADP
cjel-5558	460	81	the	the	DET
cjel-5558	460	82	legislative	legislative	ADJ
cjel-5558	460	83	judgment	judgment	NOUN
cjel-5558	460	84	that	that	SCONJ
cjel-5558	460	85	the	the	DET
cjel-5558	460	86	tax	tax	NOUN
cjel-5558	460	87	is	be	AUX
cjel-5558	460	88	necessary	necessary	ADJ
cjel-5558	460	89	to	to	PART
cjel-5558	460	90	compensate	compensate	VERB
cjel-5558	460	91	the	the	DET
cjel-5558	460	92	state	state	NOUN
cjel-5558	460	93	for	for	ADP
cjel-5558	460	94	the	the	DET
cjel-5558	460	95	particular	particular	ADJ
cjel-5558	460	96	costs	cost	NOUN
cjel-5558	460	97	imposed	impose	VERB
cjel-5558	460	98	by	by	ADP
cjel-5558	460	99	the	the	DET
cjel-5558	460	100	activity	activity	NOUN
cjel-5558	460	101	.	.	PUNCT
cjel-5558	460	102	'	'	PUNCT
cjel-5558	461	1	2	2	NUM
cjel-5558	461	2	0	0	NUM
cjel-5558	461	3	justice	justice	NOUN
cjel-5558	461	4	blackmun	blackmun	PROPN
cjel-5558	461	5	's	's	PART
cjel-5558	461	6	dissent	dissent	NOUN
cjel-5558	461	7	was	be	AUX
cjel-5558	461	8	correct	correct	ADJ
cjel-5558	461	9	in	in	ADP
cjel-5558	461	10	stating	state	VERB
cjel-5558	461	11	that	that	SCONJ
cjel-5558	461	12	the	the	DET
cjel-5558	461	13	court	court	NOUN
cjel-5558	461	14	's	's	PART
cjel-5558	461	15	formulation	formulation	NOUN
cjel-5558	461	16	of	of	ADP
cjel-5558	461	17	the	the	DET
cjel-5558	461	18	fourth	fourth	ADJ
cjel-5558	461	19	prong	prong	NOUN
cjel-5558	461	20	of	of	ADP
cjel-5558	461	21	the	the	DET
cjel-5558	461	22	complete	complete	ADJ
cjel-5558	461	23	auto	auto	NOUN
cjel-5558	461	24	transit	transit	NOUN
cjel-5558	461	25	test	test	NOUN
cjel-5558	461	26	"	"	PUNCT
cjel-5558	461	27	is	be	AUX
cjel-5558	461	28	no	no	PRON
cjel-5558	461	29	less	less	ADJ
cjel-5558	461	30	'	'	PUNCT
cjel-5558	461	31	mechanical	mechanical	NOUN
cjel-5558	461	32	'	'	PUNCT
cjel-5558	461	33	than	than	SCONJ
cjel-5558	461	34	the	the	DET
cjel-5558	461	35	approach	approach	NOUN
cjel-5558	461	36	entertained	entertain	VERB
cjel-5558	461	37	in	in	ADP
cjel-5558	461	38	heisler	heisler	NOUN
cjel-5558	461	39	.	.	PUNCT
cjel-5558	461	40	'	'	PUNCT
cjel-5558	462	1	12	12	NUM
cjel-5558	462	2	'	'	PUNCT
cjel-5558	462	3	under	under	ADP
cjel-5558	462	4	the	the	DET
cjel-5558	462	5	majority	majority	NOUN
cjel-5558	462	6	's	's	PART
cjel-5558	462	7	formulation	formulation	NOUN
cjel-5558	462	8	'	'	PART
cjel-5558	462	9	2	2	NUM
cjel-5558	462	10	2	2	NUM
cjel-5558	462	11	any	any	DET
cjel-5558	462	12	ad	ad	NOUN
cjel-5558	462	13	valorem	valorem	VERB
cjel-5558	462	14	115	115	NUM
cjel-5558	462	15	.	.	PUNCT
cjel-5558	463	1	i	i	PRON
cjel-5558	463	2	d.	d.	PROPN
cjel-5558	463	3	at	at	ADP
cjel-5558	463	4	2969	2969	NUM
cjel-5558	463	5	n.	n.	NOUN
cjel-5558	463	6	13	13	NUM
cjel-5558	463	7	(	(	PUNCT
cjel-5558	463	8	citing	cite	VERB
cjel-5558	463	9	commonwealth	commonwealth	PROPN
cjel-5558	463	10	edison	edison	PROPN
cjel-5558	463	11	v.	v.	ADP
cjel-5558	463	12	state	state	PROPN
cjel-5558	463	13	,	,	PUNCT
cjel-5558	463	14	615	615	NUM
cjel-5558	463	15	p.2d	p.2d	SYM
cjel-5558	463	16	847	847	NUM
cjel-5558	463	17	,	,	PUNCT
cjel-5558	463	18	850	850	NUM
cjel-5558	463	19	,	,	PUNCT
cjel-5558	463	20	855	855	NUM
cjel-5558	463	21	(	(	PUNCT
cjel-5558	463	22	mont	mont	NOUN
cjel-5558	463	23	.	.	PUNCT
cjel-5558	463	24	1980	1980	NUM
cjel-5558	463	25	)	)	PUNCT
cjel-5558	463	26	,	,	PUNCT
cjel-5558	463	27	aff'd	aff'd	NOUN
cjel-5558	463	28	,	,	PUNCT
cjel-5558	463	29	101	101	NUM
cjel-5558	463	30	s.ct	s.ct	NOUN
cjel-5558	463	31	.	.	PROPN
cjel-5558	463	32	2946	2946	NUM
cjel-5558	463	33	(	(	PUNCT
cjel-5558	463	34	1981	1981	NUM
cjel-5558	463	35	)	)	PUNCT
cjel-5558	463	36	)	)	PUNCT
cjel-5558	463	37	.	.	PUNCT
cjel-5558	464	1	116	116	NUM
cjel-5558	464	2	.	.	PUNCT
cjel-5558	465	1	commonwealth	commonwealth	PROPN
cjel-5558	465	2	edison	edison	PROPN
cjel-5558	465	3	,	,	PUNCT
cjel-5558	465	4	101	101	NUM
cjel-5558	465	5	s.ct	s.ct	NOUN
cjel-5558	465	6	.	.	PUNCT
cjel-5558	466	1	at	at	ADP
cjel-5558	466	2	2969	2969	NUM
cjel-5558	466	3	n.13	n.13	NOUN
cjel-5558	466	4	.	.	PUNCT
cjel-5558	466	5	117	117	NUM
cjel-5558	466	6	.	.	X
cjel-5558	466	7	347	347	NUM
cjel-5558	466	8	u.s	u.s	PROPN
cjel-5558	466	9	.	.	PROPN
cjel-5558	466	10	1954	1954	NUM
cjel-5558	466	11	(	(	PUNCT
cjel-5558	466	12	1954	1954	NUM
cjel-5558	466	13	)	)	PUNCT
cjel-5558	466	14	.	.	PUNCT
cjel-5558	467	1	118	118	NUM
cjel-5558	467	2	.	.	PUNCT
cjel-5558	468	1	i	i	PRON
cjel-5558	468	2	d.	d.	PROPN
cjel-5558	468	3	at	at	ADP
cjel-5558	468	4	163	163	NUM
cjel-5558	468	5	-	-	SYM
cjel-5558	468	6	64	64	NUM
cjel-5558	468	7	.	.	PUNCT
cjel-5558	469	1	119	119	NUM
cjel-5558	469	2	.	.	PUNCT
cjel-5558	469	3	commonwealth	commonwealth	PROPN
cjel-5558	469	4	edison	edison	PROPN
cjel-5558	469	5	,	,	PUNCT
cjel-5558	469	6	101	101	NUM
cjel-5558	469	7	s	s	PROPN
cjel-5558	469	8	..	..	PUNCT
cjel-5558	469	9	ct	ct	NOUN
cjel-5558	469	10	.	.	PUNCT
cjel-5558	470	1	at	at	ADP
cjel-5558	470	2	2971	2971	NUM
cjel-5558	470	3	.	.	PUNCT
cjel-5558	471	1	120	120	NUM
cjel-5558	471	2	.	.	PUNCT
cjel-5558	472	1	i	i	PRON
cjel-5558	472	2	d.	d.	PROPN
cjel-5558	472	3	at	at	ADP
cjel-5558	472	4	2971	2971	NUM
cjel-5558	472	5	-	-	SYM
cjel-5558	472	6	72	72	NUM
cjel-5558	472	7	.	.	PUNCT
cjel-5558	472	8	121	121	NUM
cjel-5558	472	9	.	.	PUNCT
cjel-5558	472	10	commonwealth	commonwealth	PROPN
cjel-5558	472	11	edison	edison	PROPN
cjel-5558	472	12	,	,	PUNCT
cjel-5558	472	13	101	101	NUM
cjel-5558	472	14	s.ct	s.ct	NOUN
cjel-5558	472	15	.	.	PUNCT
cjel-5558	473	1	at	at	ADP
cjel-5558	473	2	2968	2968	NUM
cjel-5558	473	3	.	.	PUNCT
cjel-5558	474	1	122	122	NUM
cjel-5558	474	2	.	.	PUNCT
cjel-5558	475	1	"	"	PUNCT
cjel-5558	475	2	when	when	SCONJ
cjel-5558	475	3	a	a	DET
cjel-5558	475	4	tax	tax	NOUN
cjel-5558	475	5	is	be	AUX
cjel-5558	475	6	assessed	assess	VERB
cjel-5558	475	7	in	in	ADP
cjel-5558	475	8	proportion	proportion	NOUN
cjel-5558	475	9	to	to	ADP
cjel-5558	475	10	a	a	DET
cjel-5558	475	11	taxpayer	taxpayer	NOUN
cjel-5558	475	12	's	's	PART
cjel-5558	475	13	activities	activity	NOUN
cjel-5558	475	14	or	or	CCONJ
cjel-5558	475	15	presence	presence	NOUN
cjel-5558	475	16	in	in	ADP
cjel-5558	475	17	a	a	DET
cjel-5558	475	18	state	state	NOUN
cjel-5558	475	19	,	,	PUNCT
cjel-5558	475	20	the	the	DET
cjel-5558	475	21	taxpayer	taxpayer	NOUN
cjel-5558	475	22	is	be	AUX
cjel-5558	475	23	shouldering	shoulder	VERB
cjel-5558	475	24	its	its	PRON
cjel-5558	475	25	fair	fair	ADJ
cjel-5558	475	26	share	share	NOUN
cjel-5558	475	27	of	of	ADP
cjel-5558	475	28	supporting	support	VERB
cjel-5558	475	29	the	the	DET
cjel-5558	475	30	state	state	NOUN
cjel-5558	475	31	's	's	PART
cjel-5558	475	32	provision	provision	NOUN
cjel-5558	475	33	of	of	ADP
cjel-5558	475	34	'	'	PUNCT
cjel-5558	475	35	police	police	NOUN
cjel-5558	475	36	and	and	CCONJ
cjel-5558	475	37	fire	fire	NOUN
cjel-5558	475	38	protection	protection	NOUN
cjel-5558	475	39	,	,	PUNCT
cjel-5558	475	40	the	the	DET
cjel-5558	475	41	benefit	benefit	NOUN
cjel-5558	475	42	of	of	ADP
cjel-5558	475	43	a	a	DET
cjel-5558	475	44	trained	train	VERB
cjel-5558	475	45	work	work	NOUN
cjel-5558	475	46	force	force	NOUN
cjel-5558	475	47	,	,	PUNCT
cjel-5558	475	48	and	and	CCONJ
cjel-5558	475	49	"	"	PUNCT
cjel-5558	475	50	the	the	DET
cjel-5558	475	51	advantages	advantage	NOUN
cjel-5558	475	52	of	of	ADP
cjel-5558	475	53	a	a	DET
cjel-5558	475	54	civilized	civilized	ADJ
cjel-5558	475	55	society	society	NOUN
cjel-5558	475	56	,	,	PUNCT
cjel-5558	475	57	"	"	PUNCT
cjel-5558	475	58	'	'	PUNCT
cjel-5558	475	59	"	"	PUNCT
cjel-5558	475	60	i	i	PRON
cjel-5558	475	61	d.	d.	PROPN
cjel-5558	475	62	at	at	ADP
cjel-5558	475	63	2959	2959	NUM
cjel-5558	475	64	(	(	PUNCT
cjel-5558	475	65	quoting	quote	VERB
cjel-5558	475	66	exxon	exxon	PROPN
cjel-5558	475	67	corp	corp	PROPN
cjel-5558	475	68	.	.	PROPN
cjel-5558	475	69	v.	v.	PROPN
cjel-5558	475	70	wisconsin	wisconsin	PROPN
cjel-5558	475	71	dep't	dep't	PROPN
cjel-5558	475	72	.	.	PUNCT
cjel-5558	476	1	of	of	ADP
cjel-5558	476	2	revenue	revenue	NOUN
cjel-5558	476	3	,	,	PUNCT
cjel-5558	476	4	447	447	NUM
cjel-5558	476	5	u.s	u.s	PROPN
cjel-5558	476	6	.	.	PROPN
cjel-5558	476	7	207	207	NUM
cjel-5558	476	8	,	,	PUNCT
cjel-5558	476	9	228	228	NUM
cjel-5558	476	10	(	(	PUNCT
cjel-5558	476	11	1980	1980	NUM
cjel-5558	476	12	)	)	PUNCT
cjel-5558	476	13	(	(	PUNCT
cjel-5558	476	14	quoting	quote	VERB
cjel-5558	476	15	japan	japan	PROPN
cjel-5558	476	16	line	line	PROPN
cjel-5558	476	17	ltd	ltd	PROPN
cjel-5558	476	18	.	.	PROPN
cjel-5558	477	1	v.	v.	ADP
cjel-5558	477	2	county	county	PROPN
cjel-5558	477	3	of	of	ADP
cjel-5558	477	4	los	los	PROPN
cjel-5558	477	5	angeles	angeles	PROPN
cjel-5558	477	6	,	,	PUNCT
cjel-5558	477	7	441	441	NUM
cjel-5558	477	8	u.s	u.s	PROPN
cjel-5558	477	9	.	.	PROPN
cjel-5558	477	10	434	434	NUM
cjel-5558	477	11	,	,	PUNCT
cjel-5558	477	12	445	445	NUM
cjel-5558	477	13	(	(	PUNCT
cjel-5558	477	14	1979	1979	NUM
cjel-5558	477	15	)	)	PUNCT
cjel-5558	477	16	)	)	PUNCT
cjel-5558	477	17	)	)	PUNCT
cjel-5558	477	18	.	.	PUNCT
cjel-5558	478	1	[	[	X
cjel-5558	478	2	8:185	8:185	NUM
cjel-5558	478	3	commonwealth	commonwealth	PROPN
cjel-5558	478	4	edison	edison	PROPN
cjel-5558	478	5	co.	co.	PROPN
cjel-5558	478	6	v.	v.	ADP
cjel-5558	478	7	montana	montana	PROPN
cjel-5558	478	8	tax	tax	NOUN
cjel-5558	478	9	would	would	AUX
cjel-5558	478	10	be	be	AUX
cjel-5558	478	11	upheld	uphold	VERB
cjel-5558	478	12	.	.	PUNCT
cjel-5558	479	1	so	so	ADV
cjel-5558	479	2	long	long	ADV
cjel-5558	479	3	as	as	SCONJ
cjel-5558	479	4	a	a	DET
cjel-5558	479	5	tax	tax	NOUN
cjel-5558	479	6	is	be	AUX
cjel-5558	479	7	proportional	proportional	ADJ
cjel-5558	479	8	,	,	PUNCT
cjel-5558	479	9	the	the	DET
cjel-5558	479	10	inquiry	inquiry	NOUN
cjel-5558	479	11	under	under	ADP
cjel-5558	479	12	the	the	DET
cjel-5558	479	13	fourth	fourth	ADJ
cjel-5558	479	14	prong	prong	NOUN
cjel-5558	479	15	goes	go	VERB
cjel-5558	479	16	no	no	ADV
cjel-5558	479	17	further	far	ADV
cjel-5558	479	18	than	than	ADP
cjel-5558	479	19	the	the	DET
cjel-5558	479	20	substantial	substantial	ADJ
cjel-5558	479	21	nexus	nexus	NOUN
cjel-5558	479	22	inquiry	inquiry	NOUN
cjel-5558	479	23	under	under	ADP
cjel-5558	479	24	the	the	DET
cjel-5558	479	25	first	first	ADJ
cjel-5558	479	26	prong	prong	NOUN
cjel-5558	479	27	of	of	ADP
cjel-5558	479	28	the	the	DET
cjel-5558	479	29	complete	complete	ADJ
cjel-5558	479	30	auto	auto	NOUN
cjel-5558	479	31	transit	transit	NOUN
cjel-5558	479	32	test	test	NOUN
cjel-5558	479	33	.	.	PUNCT
cjel-5558	480	1	furthermore	furthermore	ADV
cjel-5558	480	2	,	,	PUNCT
cjel-5558	480	3	under	under	ADP
cjel-5558	480	4	the	the	DET
cjel-5558	480	5	court	court	NOUN
cjel-5558	480	6	's	's	PART
cjel-5558	480	7	formulation	formulation	NOUN
cjel-5558	480	8	,	,	PUNCT
cjel-5558	480	9	so	so	ADV
cjel-5558	480	10	long	long	ADV
cjel-5558	480	11	as	as	SCONJ
cjel-5558	480	12	a	a	DET
cjel-5558	480	13	tax	tax	NOUN
cjel-5558	480	14	is	be	AUX
cjel-5558	480	15	facially	facially	ADV
cjel-5558	480	16	neutral	neutral	ADJ
cjel-5558	480	17	the	the	DET
cjel-5558	480	18	discrimination	discrimination	NOUN
cjel-5558	480	19	inquiry	inquiry	NOUN
cjel-5558	480	20	of	of	ADP
cjel-5558	480	21	the	the	DET
cjel-5558	480	22	third	third	ADJ
cjel-5558	480	23	prong	prong	NOUN
cjel-5558	480	24	of	of	ADP
cjel-5558	480	25	the	the	DET
cjel-5558	480	26	complete	complete	ADJ
cjel-5558	480	27	auto	auto	NOUN
cjel-5558	480	28	transit	transit	NOUN
cjel-5558	480	29	test	test	NOUN
cjel-5558	480	30	will	will	AUX
cjel-5558	480	31	never	never	ADV
cjel-5558	480	32	be	be	AUX
cjel-5558	480	33	an	an	DET
cjel-5558	480	34	issue	issue	NOUN
cjel-5558	480	35	.	.	PUNCT
cjel-5558	481	1	commonwealth	commonwealth	PROPN
cjel-5558	481	2	edison	edison	PROPN
cjel-5558	481	3	was	be	AUX
cjel-5558	481	4	the	the	DET
cjel-5558	481	5	first	first	ADJ
cjel-5558	481	6	case	case	NOUN
cjel-5558	481	7	in	in	ADP
cjel-5558	481	8	which	which	PRON
cjel-5558	481	9	the	the	DET
cjel-5558	481	10	court	court	NOUN
cjel-5558	481	11	applied	apply	VERB
cjel-5558	481	12	the	the	DET
cjel-5558	481	13	complete	complete	ADJ
cjel-5558	481	14	auto	auto	NOUN
cjel-5558	481	15	transit	transit	NOUN
cjel-5558	481	16	test	test	NOUN
cjel-5558	481	17	to	to	ADP
cjel-5558	481	18	a	a	DET
cjel-5558	481	19	challenge	challenge	NOUN
cjel-5558	481	20	to	to	ADP
cjel-5558	481	21	both	both	DET
cjel-5558	481	22	a	a	DET
cjel-5558	481	23	severance	severance	NOUN
cjel-5558	481	24	tax	tax	NOUN
cjel-5558	481	25	and	and	CCONJ
cjel-5558	481	26	to	to	ADP
cjel-5558	481	27	the	the	DET
cjel-5558	481	28	amount	amount	NOUN
cjel-5558	481	29	of	of	ADP
cjel-5558	481	30	a	a	DET
cjel-5558	481	31	tax	tax	NOUN
cjel-5558	481	32	.	.	PUNCT
cjel-5558	482	1	if	if	SCONJ
cjel-5558	482	2	the	the	DET
cjel-5558	482	3	test	test	NOUN
cjel-5558	482	4	is	be	AUX
cjel-5558	482	5	to	to	PART
cjel-5558	482	6	be	be	AUX
cjel-5558	482	7	of	of	ADP
cjel-5558	482	8	any	any	DET
cjel-5558	482	9	significance	significance	NOUN
cjel-5558	482	10	in	in	ADP
cjel-5558	482	11	addressing	address	VERB
cjel-5558	482	12	these	these	DET
cjel-5558	482	13	issues	issue	NOUN
cjel-5558	482	14	,	,	PUNCT
cjel-5558	482	15	some	some	DET
cjel-5558	482	16	refinement	refinement	NOUN
cjel-5558	482	17	of	of	ADP
cjel-5558	482	18	the	the	DET
cjel-5558	482	19	fourth	fourth	ADJ
cjel-5558	482	20	prong	prong	NOUN
cjel-5558	482	21	is	be	AUX
cjel-5558	482	22	necessary	necessary	ADJ
cjel-5558	482	23	.	.	PUNCT
cjel-5558	483	1	one	one	NUM
cjel-5558	483	2	possibility	possibility	NOUN
cjel-5558	483	3	would	would	AUX
cjel-5558	483	4	be	be	AUX
cjel-5558	483	5	to	to	PART
cjel-5558	483	6	discard	discard	VERB
cjel-5558	483	7	the	the	DET
cjel-5558	483	8	distinction	distinction	NOUN
cjel-5558	483	9	between	between	ADP
cjel-5558	483	10	general	general	ADJ
cjel-5558	483	11	revenue	revenue	NOUN
cjel-5558	483	12	taxes	taxis	NOUN
cjel-5558	483	13	and	and	CCONJ
cjel-5558	483	14	user	user	NOUN
cjel-5558	483	15	fees	fee	NOUN
cjel-5558	483	16	when	when	SCONJ
cjel-5558	483	17	evaluating	evaluate	VERB
cjel-5558	483	18	severance	severance	NOUN
cjel-5558	483	19	taxes	taxis	NOUN
cjel-5558	483	20	.	.	PUNCT
cjel-5558	484	1	there	there	PRON
cjel-5558	484	2	is	be	VERB
cjel-5558	484	3	some	some	DET
cjel-5558	484	4	evidence	evidence	NOUN
cjel-5558	484	5	that	that	SCONJ
cjel-5558	484	6	abandoning	abandon	VERB
cjel-5558	484	7	the	the	DET
cjel-5558	484	8	distinction	distinction	NOUN
cjel-5558	484	9	is	be	AUX
cjel-5558	484	10	appropriate	appropriate	ADJ
cjel-5558	484	11	.	.	PUNCT
cjel-5558	485	1	first	first	ADV
cjel-5558	485	2	,	,	PUNCT
cjel-5558	485	3	two	two	NUM
cjel-5558	485	4	user	user	NOUN
cjel-5558	485	5	fee	fee	NOUN
cjel-5558	485	6	cases	case	NOUN
cjel-5558	485	7	were	be	AUX
cjel-5558	485	8	cited	cite	VERB
cjel-5558	485	9	in	in	ADP
cjel-5558	485	10	the	the	DET
cjel-5558	485	11	complete	complete	ADJ
cjel-5558	485	12	auto	auto	NOUN
cjel-5558	485	13	transit	transit	NOUN
cjel-5558	485	14	opinion	opinion	NOUN
cjel-5558	485	15	in	in	ADP
cjel-5558	485	16	reference	reference	NOUN
cjel-5558	485	17	to	to	ADP
cjel-5558	485	18	the	the	DET
cjel-5558	485	19	criteria	criterion	NOUN
cjel-5558	485	20	of	of	ADP
cjel-5558	485	21	the	the	DET
cjel-5558	485	22	four	four	NUM
cjel-5558	485	23	-	-	PUNCT
cjel-5558	485	24	part	part	NOUN
cjel-5558	485	25	test	test	NOUN
cjel-5558	485	26	.	.	PUNCT
cjel-5558	486	1	in	in	ADP
cjel-5558	486	2	ingels	ingel	NOUN
cjel-5558	486	3	v.	v.	ADP
cjel-5558	486	4	morf	morf	PROPN
cjel-5558	486	5	,	,	PUNCT
cjel-5558	486	6	1	1	NUM
cjel-5558	486	7	23	23	NUM
cjel-5558	486	8	the	the	DET
cjel-5558	486	9	court	court	NOUN
cjel-5558	486	10	struck	strike	VERB
cjel-5558	486	11	down	down	ADP
cjel-5558	486	12	the	the	DET
cjel-5558	486	13	california	california	PROPN
cjel-5558	486	14	"	"	PUNCT
cjel-5558	486	15	caravan	caravan	NOUN
cjel-5558	486	16	act	act	NOUN
cjel-5558	486	17	,	,	PUNCT
cjel-5558	486	18	"	"	PUNCT
cjel-5558	486	19	a	a	DET
cjel-5558	486	20	statute	statute	NOUN
cjel-5558	486	21	requiring	require	VERB
cjel-5558	486	22	vehicles	vehicle	NOUN
cjel-5558	486	23	moving	move	VERB
cjel-5558	486	24	on	on	ADP
cjel-5558	486	25	state	state	NOUN
cjel-5558	486	26	highways	highway	NOUN
cjel-5558	486	27	to	to	PART
cjel-5558	486	28	obtain	obtain	VERB
cjel-5558	486	29	a	a	DET
cjel-5558	486	30	permit	permit	NOUN
cjel-5558	486	31	,	,	PUNCT
cjel-5558	486	32	as	as	ADP
cjel-5558	486	33	an	an	DET
cjel-5558	486	34	unconstitutional	unconstitutional	ADJ
cjel-5558	486	35	burden	burden	NOUN
cjel-5558	486	36	on	on	ADP
cjel-5558	486	37	interstate	interstate	ADJ
cjel-5558	486	38	commerce	commerce	NOUN
cjel-5558	486	39	.	.	PUNCT
cjel-5558	487	1	the	the	DET
cjel-5558	487	2	court	court	NOUN
cjel-5558	487	3	held	hold	VERB
cjel-5558	487	4	that	that	SCONJ
cjel-5558	487	5	for	for	SCONJ
cjel-5558	487	6	a	a	DET
cjel-5558	487	7	state	state	NOUN
cjel-5558	487	8	to	to	PART
cjel-5558	487	9	justify	justify	VERB
cjel-5558	487	10	exacting	exact	VERB
cjel-5558	487	11	a	a	DET
cjel-5558	487	12	payment	payment	NOUN
cjel-5558	487	13	which	which	PRON
cjel-5558	487	14	burdens	burden	VERB
cjel-5558	487	15	interstate	interstate	NOUN
cjel-5558	487	16	commerce	commerce	PROPN
cjel-5558	487	17	,	,	PUNCT
cjel-5558	487	18	it	it	PRON
cjel-5558	487	19	must	must	AUX
cjel-5558	487	20	affirmatively	affirmatively	ADV
cjel-5558	487	21	appear	appear	VERB
cjel-5558	487	22	that	that	SCONJ
cjel-5558	487	23	the	the	DET
cjel-5558	487	24	payment	payment	NOUN
cjel-5558	487	25	is	be	AUX
cjel-5558	487	26	demanded	demand	VERB
cjel-5558	487	27	as	as	ADP
cjel-5558	487	28	a	a	DET
cjel-5558	487	29	reimbursement	reimbursement	NOUN
cjel-5558	487	30	for	for	ADP
cjel-5558	487	31	the	the	DET
cjel-5558	487	32	expense	expense	NOUN
cjel-5558	487	33	of	of	ADP
cjel-5558	487	34	facilities	facility	NOUN
cjel-5558	487	35	or	or	CCONJ
cjel-5558	487	36	regulations	regulation	NOUN
cjel-5558	487	37	which	which	PRON
cjel-5558	487	38	the	the	DET
cjel-5558	487	39	state	state	NOUN
cjel-5558	487	40	is	be	AUX
cjel-5558	487	41	constitutionally	constitutionally	ADV
cjel-5558	487	42	empowered	empower	VERB
cjel-5558	487	43	to	to	PART
cjel-5558	487	44	provide	provide	VERB
cjel-5558	487	45	.	.	PUNCT
cjel-5558	488	1	the	the	DET
cjel-5558	488	2	fee	fee	NOUN
cjel-5558	488	3	was	be	AUX
cjel-5558	488	4	struck	strike	VERB
cjel-5558	488	5	down	down	ADP
cjel-5558	488	6	because	because	SCONJ
cjel-5558	488	7	plaintiff	plaintiff	NOUN
cjel-5558	488	8	had	have	AUX
cjel-5558	488	9	carried	carry	VERB
cjel-5558	488	10	the	the	DET
cjel-5558	488	11	burden	burden	NOUN
cjel-5558	488	12	of	of	ADP
cjel-5558	488	13	showing	show	VERB
cjel-5558	488	14	that	that	SCONJ
cjel-5558	488	15	the	the	DET
cjel-5558	488	16	charge	charge	NOUN
cjel-5558	488	17	was	be	AUX
cjel-5558	488	18	excessive	excessive	ADJ
cjel-5558	488	19	in	in	ADP
cjel-5558	488	20	relation	relation	NOUN
cjel-5558	488	21	to	to	ADP
cjel-5558	488	22	the	the	DET
cjel-5558	488	23	value	value	NOUN
cjel-5558	488	24	of	of	ADP
cjel-5558	488	25	the	the	DET
cjel-5558	488	26	services	service	NOUN
cjel-5558	488	27	provided	provide	VERB
cjel-5558	488	28	.	.	PUNCT
cjel-5558	489	1	in	in	ADP
cjel-5558	489	2	clark	clark	PROPN
cjel-5558	489	3	v.	v.	PROPN
cjel-5558	489	4	paul	paul	PROPN
cjel-5558	489	5	gray	gray	PROPN
cjel-5558	489	6	,	,	PUNCT
cjel-5558	489	7	inc	inc	PROPN
cjel-5558	489	8	.	.	PROPN
cjel-5558	489	9	,	,	PUNCT
cjel-5558	489	10	124	124	NUM
cjel-5558	489	11	a	a	DET
cjel-5558	489	12	subsequent	subsequent	ADJ
cjel-5558	489	13	enactment	enactment	NOUN
cjel-5558	489	14	of	of	ADP
cjel-5558	489	15	the	the	DET
cjel-5558	489	16	"	"	PUNCT
cjel-5558	489	17	caravan	caravan	NOUN
cjel-5558	489	18	act	act	NOUN
cjel-5558	489	19	"	"	PUNCT
cjel-5558	489	20	was	be	AUX
cjel-5558	489	21	upheld	uphold	VERB
cjel-5558	489	22	.	.	PUNCT
cjel-5558	490	1	the	the	DET
cjel-5558	490	2	court	court	NOUN
cjel-5558	490	3	held	hold	VERB
cjel-5558	490	4	that	that	SCONJ
cjel-5558	490	5	the	the	DET
cjel-5558	490	6	state	state	NOUN
cjel-5558	490	7	was	be	AUX
cjel-5558	490	8	not	not	PART
cjel-5558	490	9	required	require	VERB
cjel-5558	490	10	to	to	PART
cjel-5558	490	11	compute	compute	VERB
cjel-5558	490	12	with	with	ADP
cjel-5558	490	13	mathematical	mathematical	ADJ
cjel-5558	490	14	precision	precision	NOUN
cjel-5558	490	15	the	the	DET
cjel-5558	490	16	cost	cost	NOUN
cjel-5558	490	17	of	of	ADP
cjel-5558	490	18	services	service	NOUN
cjel-5558	490	19	necessitated	necessitate	VERB
cjel-5558	490	20	by	by	ADP
cjel-5558	490	21	caravan	caravan	NOUN
cjel-5558	490	22	traffic	traffic	NOUN
cjel-5558	490	23	.	.	PUNCT
cjel-5558	491	1	if	if	SCONJ
cjel-5558	491	2	fees	fee	NOUN
cjel-5558	491	3	do	do	AUX
cjel-5558	491	4	not	not	PART
cjel-5558	491	5	appear	appear	VERB
cjel-5558	491	6	manifestly	manifestly	ADV
cjel-5558	491	7	disproportionate	disproportionate	ADJ
cjel-5558	491	8	to	to	ADP
cjel-5558	491	9	the	the	DET
cjel-5558	491	10	services	service	NOUN
cjel-5558	491	11	provided	provide	VERB
cjel-5558	491	12	,	,	PUNCT
cjel-5558	491	13	a	a	DET
cjel-5558	491	14	court	court	NOUN
cjel-5558	491	15	can	can	AUX
cjel-5558	491	16	not	not	PART
cjel-5558	491	17	say	say	VERB
cjel-5558	491	18	the	the	DET
cjel-5558	491	19	fees	fee	NOUN
cjel-5558	491	20	are	be	AUX
cjel-5558	491	21	excessive	excessive	ADJ
cjel-5558	491	22	.	.	PUNCT
cjel-5558	492	1	comparing	compare	VERB
cjel-5558	492	2	the	the	DET
cjel-5558	492	3	user	user	NOUN
cjel-5558	492	4	fee	fee	NOUN
cjel-5558	492	5	decisions	decision	NOUN
cjel-5558	492	6	with	with	ADP
cjel-5558	492	7	the	the	DET
cjel-5558	492	8	other	other	ADJ
cjel-5558	492	9	decisions	decision	NOUN
cjel-5558	492	10	relied	rely	VERB
cjel-5558	492	11	on	on	ADP
cjel-5558	492	12	to	to	PART
cjel-5558	492	13	arrive	arrive	VERB
cjel-5558	492	14	at	at	ADP
cjel-5558	492	15	the	the	DET
cjel-5558	492	16	tests	test	NOUN
cjel-5558	492	17	in	in	ADP
cjel-5558	492	18	complete	complete	ADJ
cjel-5558	492	19	auto	auto	NOUN
cjel-5558	492	20	transit,125	transit,125	INTJ
cjel-5558	493	1	it	it	PRON
cjel-5558	493	2	is	be	AUX
cjel-5558	493	3	apparent	apparent	ADJ
cjel-5558	493	4	123	123	NUM
cjel-5558	493	5	.	.	PUNCT
cjel-5558	494	1	300	300	NUM
cjel-5558	494	2	u.s	u.s	PROPN
cjel-5558	494	3	.	.	PROPN
cjel-5558	494	4	290	290	NUM
cjel-5558	494	5	(	(	PUNCT
cjel-5558	494	6	1937	1937	NUM
cjel-5558	494	7	)	)	PUNCT
cjel-5558	494	8	.	.	PUNCT
cjel-5558	495	1	124	124	NUM
cjel-5558	495	2	.	.	X
cjel-5558	496	1	306	306	NUM
cjel-5558	496	2	u.s	u.s	PROPN
cjel-5558	496	3	.	.	PROPN
cjel-5558	496	4	583	583	NUM
cjel-5558	496	5	(	(	PUNCT
cjel-5558	496	6	1939	1939	NUM
cjel-5558	496	7	)	)	PUNCT
cjel-5558	496	8	.	.	PUNCT
cjel-5558	497	1	125	125	NUM
cjel-5558	497	2	.	.	X
cjel-5558	497	3	430	430	NUM
cjel-5558	497	4	u.s	u.s	PROPN
cjel-5558	497	5	.	.	PROPN
cjel-5558	497	6	274	274	NUM
cjel-5558	497	7	,	,	PUNCT
cjel-5558	497	8	278	278	NUM
cjel-5558	497	9	n.6	n.6	NOUN
cjel-5558	497	10	,	,	PUNCT
cjel-5558	497	11	279	279	NUM
cjel-5558	497	12	n.9	n.9	SYM
cjel-5558	497	13	(	(	PUNCT
cjel-5558	497	14	1977	1977	NUM
cjel-5558	497	15	)	)	PUNCT
cjel-5558	497	16	.	.	PUNCT
cjel-5558	498	1	the	the	DET
cjel-5558	498	2	court	court	NOUN
cjel-5558	498	3	cited	cite	VERB
cjel-5558	498	4	boston	boston	PROPN
cjel-5558	498	5	stock	stock	PROPN
cjel-5558	498	6	exchange	exchange	PROPN
cjel-5558	498	7	v.	v.	ADP
cjel-5558	498	8	state	state	NOUN
cjel-5558	498	9	tax	tax	NOUN
cjel-5558	498	10	comm'r	comm'r	NOUN
cjel-5558	498	11	,	,	PUNCT
cjel-5558	498	12	429	429	NUM
cjel-5558	498	13	u.s	u.s	PROPN
cjel-5558	498	14	.	.	PROPN
cjel-5558	498	15	318	318	NUM
cjel-5558	498	16	(	(	PUNCT
cjel-5558	498	17	1977	1977	NUM
cjel-5558	498	18	)	)	PUNCT
cjel-5558	498	19	(	(	PUNCT
cjel-5558	498	20	tax	tax	NOUN
cjel-5558	498	21	imposing	impose	VERB
cjel-5558	498	22	greater	great	ADJ
cjel-5558	498	23	liability	liability	NOUN
cjel-5558	498	24	on	on	ADP
cjel-5558	498	25	out	out	ADV
cjel-5558	498	26	-	-	PUNCT
cjel-5558	498	27	of	of	ADP
cjel-5558	498	28	-	-	PUNCT
cjel-5558	498	29	state	state	NOUN
cjel-5558	498	30	sales	sale	NOUN
cjel-5558	498	31	than	than	ADP
cjel-5558	498	32	on	on	ADP
cjel-5558	498	33	in	in	ADP
cjel-5558	498	34	-	-	PUNCT
cjel-5558	498	35	state	state	NOUN
cjel-5558	498	36	sales	sale	NOUN
cjel-5558	498	37	held	hold	VERB
cjel-5558	498	38	to	to	PART
cjel-5558	498	39	discriminate	discriminate	VERB
cjel-5558	498	40	against	against	ADP
cjel-5558	498	41	interstate	interstate	PROPN
cjel-5558	498	42	commerce	commerce	NOUN
cjel-5558	498	43	)	)	PUNCT
cjel-5558	498	44	;	;	PUNCT
cjel-5558	498	45	general	general	PROPN
cjel-5558	498	46	motors	motors	PROPN
cjel-5558	498	47	corp	corp	PROPN
cjel-5558	498	48	.	.	PROPN
cjel-5558	499	1	v.	v.	PROPN
cjel-5558	499	2	washington	washington	PROPN
cjel-5558	499	3	,	,	PUNCT
cjel-5558	499	4	377	377	NUM
cjel-5558	499	5	u.s	u.s	PROPN
cjel-5558	499	6	.	.	PROPN
cjel-5558	499	7	436	436	NUM
cjel-5558	499	8	(	(	PUNCT
cjel-5558	499	9	1964	1964	NUM
cjel-5558	499	10	)	)	PUNCT
cjel-5558	499	11	(	(	PUNCT
cjel-5558	499	12	tax	tax	NOUN
cjel-5558	499	13	on	on	ADP
cjel-5558	499	14	unapportioned	unapportioned	ADJ
cjel-5558	499	15	gross	gross	ADJ
cjel-5558	499	16	receipts	receipt	NOUN
cjel-5558	499	17	from	from	ADP
cjel-5558	499	18	wholesale	wholesale	ADJ
cjel-5558	499	19	sales	sale	NOUN
cjel-5558	499	20	to	to	ADP
cjel-5558	499	21	in	in	ADP
cjel-5558	499	22	-	-	PUNCT
cjel-5558	499	23	state	state	NOUN
cjel-5558	499	24	dealers	dealer	NOUN
cjel-5558	499	25	held	hold	VERB
cjel-5558	499	26	reasonably	reasonably	ADV
cjel-5558	499	27	related	related	ADJ
cjel-5558	499	28	to	to	ADP
cjel-5558	499	29	taxpayer	taxpayer	NOUN
cjel-5558	499	30	's	's	PART
cjel-5558	499	31	in	in	ADP
cjel-5558	499	32	-	-	PUNCT
cjel-5558	499	33	state	state	NOUN
cjel-5558	499	34	activities	activity	NOUN
cjel-5558	499	35	)	)	PUNCT
cjel-5558	499	36	;	;	PUNCT
cjel-5558	499	37	illinois	illinois	PROPN
cjel-5558	499	38	cent	cent	PROPN
cjel-5558	499	39	.	.	PUNCT
cjel-5558	500	1	r.	r.	PROPN
cjel-5558	500	2	co.	co.	PROPN
cjel-5558	500	3	v.	v.	ADP
cjel-5558	500	4	minnesota	minnesota	PROPN
cjel-5558	500	5	,	,	PUNCT
cjel-5558	500	6	309	309	NUM
cjel-5558	500	7	u.s	u.s	PROPN
cjel-5558	500	8	.	.	PROPN
cjel-5558	500	9	157	157	NUM
cjel-5558	500	10	(	(	PUNCT
cjel-5558	500	11	1940	1940	NUM
cjel-5558	500	12	)	)	PUNCT
cjel-5558	500	13	(	(	PUNCT
cjel-5558	500	14	tax	tax	NOUN
cjel-5558	500	15	on	on	ADP
cjel-5558	500	16	railroad	railroad	NOUN
cjel-5558	500	17	's	's	PART
cjel-5558	500	18	earnings	earning	NOUN
cjel-5558	500	19	from	from	ADP
cjel-5558	500	20	in	in	ADP
cjel-5558	500	21	-	-	PUNCT
cjel-5558	500	22	state	state	NOUN
cjel-5558	500	23	1982	1982	NUM
cjel-5558	500	24	]	]	PUNCT
cjel-5558	500	25	columbia	columbia	PROPN
cjel-5558	500	26	journal	journal	PROPN
cjel-5558	500	27	of	of	ADP
cjel-5558	500	28	environmental	environmental	ADJ
cjel-5558	500	29	law	law	NOUN
cjel-5558	501	1	[	[	X
cjel-5558	501	2	8:185	8:185	NUM
cjel-5558	501	3	that	that	SCONJ
cjel-5558	501	4	the	the	DET
cjel-5558	501	5	former	former	ADJ
cjel-5558	501	6	were	be	AUX
cjel-5558	501	7	cited	cite	VERB
cjel-5558	501	8	as	as	ADP
cjel-5558	501	9	challenges	challenge	NOUN
cjel-5558	501	10	to	to	ADP
cjel-5558	501	11	the	the	DET
cjel-5558	501	12	sufficiency	sufficiency	NOUN
cjel-5558	501	13	of	of	ADP
cjel-5558	501	14	the	the	DET
cjel-5558	501	15	relation	relation	NOUN
cjel-5558	501	16	between	between	ADP
cjel-5558	501	17	taxes	taxis	NOUN
cjel-5558	501	18	and	and	CCONJ
cjel-5558	501	19	the	the	DET
cjel-5558	501	20	services	service	NOUN
cjel-5558	501	21	provided	provide	VERB
cjel-5558	501	22	by	by	ADP
cjel-5558	501	23	the	the	DET
cjel-5558	501	24	state	state	NOUN
cjel-5558	501	25	.	.	PUNCT
cjel-5558	502	1	in	in	ADP
cjel-5558	502	2	ingels	ingel	NOUN
cjel-5558	502	3	v.	v.	ADP
cjel-5558	502	4	morf	morf	PROPN
cjel-5558	502	5	and	and	CCONJ
cjel-5558	502	6	clark	clark	PROPN
cjel-5558	502	7	v.	v.	PROPN
cjel-5558	502	8	paul	paul	PROPN
cjel-5558	502	9	gray	gray	PROPN
cjel-5558	502	10	,	,	PUNCT
cjel-5558	502	11	inc	inc	PROPN
cjel-5558	502	12	.	.	PROPN
cjel-5558	502	13	,	,	PUNCT
cjel-5558	502	14	the	the	DET
cjel-5558	502	15	court	court	NOUN
cjel-5558	502	16	inquired	inquire	VERB
cjel-5558	502	17	into	into	ADP
cjel-5558	502	18	the	the	DET
cjel-5558	502	19	substantive	substantive	ADJ
cjel-5558	502	20	relation	relation	NOUN
cjel-5558	502	21	between	between	ADP
cjel-5558	502	22	a	a	DET
cjel-5558	502	23	taxpayer	taxpayer	NOUN
cjel-5558	502	24	's	's	PART
cjel-5558	502	25	in	in	ADP
cjel-5558	502	26	-	-	PUNCT
cjel-5558	502	27	state	state	NOUN
cjel-5558	502	28	activities	activity	NOUN
cjel-5558	502	29	and	and	CCONJ
cjel-5558	502	30	the	the	DET
cjel-5558	502	31	value	value	NOUN
cjel-5558	502	32	of	of	ADP
cjel-5558	502	33	services	service	NOUN
cjel-5558	502	34	provided	provide	VERB
cjel-5558	502	35	by	by	ADP
cjel-5558	502	36	the	the	DET
cjel-5558	502	37	state	state	NOUN
cjel-5558	502	38	.	.	PUNCT
cjel-5558	503	1	at	at	ADP
cjel-5558	503	2	the	the	DET
cjel-5558	503	3	very	very	ADV
cjel-5558	503	4	least	least	ADJ
cjel-5558	503	5	,	,	PUNCT
cjel-5558	503	6	these	these	DET
cjel-5558	503	7	two	two	NUM
cjel-5558	503	8	decisions	decision	NOUN
cjel-5558	503	9	show	show	VERB
cjel-5558	503	10	that	that	SCONJ
cjel-5558	503	11	the	the	DET
cjel-5558	503	12	requirement	requirement	NOUN
cjel-5558	503	13	set	set	VERB
cjel-5558	503	14	down	down	ADP
cjel-5558	503	15	by	by	ADP
cjel-5558	503	16	the	the	DET
cjel-5558	503	17	fourth	fourth	ADJ
cjel-5558	503	18	prong	prong	NOUN
cjel-5558	503	19	can	can	AUX
cjel-5558	503	20	be	be	AUX
cjel-5558	503	21	given	give	VERB
cjel-5558	503	22	a	a	DET
cjel-5558	503	23	"	"	PUNCT
cjel-5558	503	24	narrow	narrow	ADJ
cjel-5558	503	25	"	"	PUNCT
cjel-5558	503	26	interpretation	interpretation	NOUN
cjel-5558	503	27	as	as	ADV
cjel-5558	503	28	well	well	ADV
cjel-5558	503	29	as	as	ADP
cjel-5558	503	30	the	the	DET
cjel-5558	503	31	"	"	PUNCT
cjel-5558	503	32	broad	broad	ADJ
cjel-5558	503	33	"	"	PUNCT
cjel-5558	503	34	interpretation	interpretation	NOUN
cjel-5558	503	35	employed	employ	VERB
cjel-5558	503	36	by	by	ADP
cjel-5558	503	37	the	the	DET
cjel-5558	503	38	court	court	NOUN
cjel-5558	503	39	.	.	PUNCT
cjel-5558	504	1	in	in	ADP
cjel-5558	504	2	commonwealth	commonwealth	PROPN
cjel-5558	504	3	edison.12	edison.12	NOUN
cjel-5558	504	4	indeed	indeed	ADV
cjel-5558	504	5	,	,	PUNCT
cjel-5558	504	6	the	the	DET
cjel-5558	504	7	majority	majority	NOUN
cjel-5558	504	8	's	's	PART
cjel-5558	504	9	assertion	assertion	NOUN
cjel-5558	504	10	in	in	ADP
cjel-5558	504	11	commonwealth	commonwealth	PROPN
cjel-5558	504	12	edison	edison	PROPN
cjel-5558	504	13	that	that	PRON
cjel-5558	504	14	the	the	DET
cjel-5558	504	15	"	"	PUNCT
cjel-5558	504	16	fairly	fairly	ADV
cjel-5558	504	17	related	related	ADJ
cjel-5558	504	18	"	"	PUNCT
cjel-5558	504	19	test	test	NOUN
cjel-5558	504	20	is	be	AUX
cjel-5558	504	21	derived	derive	VERB
cjel-5558	504	22	from	from	ADP
cjel-5558	504	23	decisions	decision	NOUN
cjel-5558	504	24	in	in	ADP
cjel-5558	504	25	which	which	PRON
cjel-5558	504	26	the	the	DET
cjel-5558	504	27	controlling	controlling	NOUN
cjel-5558	504	28	test	test	NOUN
cjel-5558	504	29	was	be	AUX
cjel-5558	504	30	whether	whether	SCONJ
cjel-5558	504	31	commerce	commerce	NOUN
cjel-5558	504	32	was	be	AUX
cjel-5558	504	33	taxed	tax	VERB
cjel-5558	504	34	in	in	ADP
cjel-5558	504	35	relation	relation	NOUN
cjel-5558	504	36	to	to	ADP
cjel-5558	504	37	its	its	PRON
cjel-5558	504	38	presence	presence	NOUN
cjel-5558	504	39	in	in	ADP
cjel-5558	504	40	the	the	DET
cjel-5558	504	41	taxing	tax	VERB
cjel-5558	504	42	state	state	NOUN
cjel-5558	504	43	27	27	NUM
cjel-5558	504	44	seems	seem	VERB
cjel-5558	504	45	questionable	questionable	ADJ
cjel-5558	504	46	when	when	SCONJ
cjel-5558	504	47	it	it	PRON
cjel-5558	504	48	is	be	AUX
cjel-5558	504	49	recalled	recall	VERB
cjel-5558	504	50	that	that	SCONJ
cjel-5558	504	51	justice	justice	NOUN
cjel-5558	504	52	blackmun	blackmun	NOUN
cjel-5558	504	53	in	in	ADP
cjel-5558	504	54	complete	complete	ADJ
cjel-5558	504	55	auto	auto	NOUN
cjel-5558	504	56	transit	transit	NOUN
cjel-5558	504	57	relied	rely	VERB
cjel-5558	504	58	on	on	ADP
cjel-5558	504	59	two	two	NUM
cjel-5558	504	60	user	user	NOUN
cjel-5558	504	61	fee	fee	NOUN
cjel-5558	504	62	decisions.128	decisions.128	NOUN
cjel-5558	504	63	in	in	ADP
cjel-5558	504	64	commonwealth	commonwealth	PROPN
cjel-5558	504	65	edison	edison	PROPN
cjel-5558	504	66	,	,	PUNCT
cjel-5558	504	67	the	the	DET
cjel-5558	504	68	court	court	NOUN
cjel-5558	504	69	cited	cite	VERB
cjel-5558	504	70	interstate	interstate	PROPN
cjel-5558	504	71	transit	transit	PROPN
cjel-5558	504	72	,	,	PUNCT
cjel-5558	504	73	inc	inc	PROPN
cjel-5558	504	74	.	.	PROPN
cjel-5558	505	1	v.	v.	PROPN
cjel-5558	505	2	lindsey	lindsey	PROPN
cjel-5558	505	3	129	129	NUM
cjel-5558	505	4	to	to	PART
cjel-5558	505	5	support	support	VERB
cjel-5558	505	6	its	its	PRON
cjel-5558	505	7	distinction	distinction	NOUN
cjel-5558	505	8	between	between	ADP
cjel-5558	505	9	the	the	DET
cjel-5558	505	10	test	test	NOUN
cjel-5558	505	11	used	use	VERB
cjel-5558	505	12	to	to	PART
cjel-5558	505	13	determine	determine	VERB
cjel-5558	505	14	the	the	DET
cjel-5558	505	15	validity	validity	NOUN
cjel-5558	505	16	of	of	ADP
cjel-5558	505	17	general	general	ADJ
cjel-5558	505	18	revenue	revenue	NOUN
cjel-5558	505	19	taxes	taxis	NOUN
cjel-5558	505	20	and	and	CCONJ
cjel-5558	505	21	that	that	PRON
cjel-5558	505	22	applied	apply	VERB
cjel-5558	505	23	to	to	ADP
cjel-5558	505	24	operations	operation	NOUN
cjel-5558	505	25	upheld	uphold	VERB
cjel-5558	505	26	because	because	SCONJ
cjel-5558	505	27	it	it	PRON
cjel-5558	505	28	was	be	AUX
cjel-5558	505	29	evenhanded	evenhanded	ADJ
cjel-5558	505	30	and	and	CCONJ
cjel-5558	505	31	bore	bear	VERB
cjel-5558	505	32	a	a	DET
cjel-5558	505	33	fair	fair	ADJ
cjel-5558	505	34	relation	relation	NOUN
cjel-5558	505	35	to	to	ADP
cjel-5558	505	36	property	property	NOUN
cjel-5558	505	37	employed	employ	VERB
cjel-5558	505	38	in	in	ADP
cjel-5558	505	39	state	state	NOUN
cjel-5558	505	40	)	)	PUNCT
cjel-5558	505	41	;	;	PUNCT
cjel-5558	505	42	ingels	ingel	NOUN
cjel-5558	505	43	v.	v.	ADP
cjel-5558	505	44	morf	morf	PROPN
cjel-5558	505	45	,	,	PUNCT
cjel-5558	505	46	300	300	NUM
cjel-5558	505	47	u.s	u.s	PROPN
cjel-5558	505	48	.	.	PROPN
cjel-5558	505	49	290	290	NUM
cjel-5558	505	50	(	(	PUNCT
cjel-5558	505	51	1937	1937	NUM
cjel-5558	505	52	)	)	PUNCT
cjel-5558	505	53	(	(	PUNCT
cjel-5558	505	54	highway	highway	NOUN
cjel-5558	505	55	user	user	NOUN
cjel-5558	505	56	fee	fee	NOUN
cjel-5558	505	57	struck	strike	VERB
cjel-5558	505	58	down	down	ADP
cjel-5558	505	59	because	because	SCONJ
cjel-5558	505	60	it	it	PRON
cjel-5558	505	61	was	be	AUX
cjel-5558	505	62	excessive	excessive	ADJ
cjel-5558	505	63	in	in	ADP
cjel-5558	505	64	relation	relation	NOUN
cjel-5558	505	65	to	to	ADP
cjel-5558	505	66	value	value	NOUN
cjel-5558	505	67	of	of	ADP
cjel-5558	505	68	services	service	NOUN
cjel-5558	505	69	provided	provide	VERB
cjel-5558	505	70	by	by	ADP
cjel-5558	505	71	state	state	NOUN
cjel-5558	505	72	)	)	PUNCT
cjel-5558	505	73	;	;	PUNCT
cjel-5558	505	74	standard	standard	PROPN
cjel-5558	505	75	steel	steel	PROPN
cjel-5558	505	76	co.	co.	PROPN
cjel-5558	505	77	v.	v.	ADP
cjel-5558	505	78	washington	washington	PROPN
cjel-5558	505	79	revenue	revenue	NOUN
cjel-5558	505	80	dep't	dep't	PROPN
cjel-5558	505	81	.	.	PUNCT
cjel-5558	506	1	,	,	PUNCT
cjel-5558	506	2	419	419	NUM
cjel-5558	506	3	u.s	u.s	PROPN
cjel-5558	506	4	.	.	PROPN
cjel-5558	506	5	560	560	NUM
cjel-5558	506	6	(	(	PUNCT
cjel-5558	506	7	1975	1975	NUM
cjel-5558	506	8	)	)	PUNCT
cjel-5558	506	9	(	(	PUNCT
cjel-5558	506	10	unapportioned	unapportione	VERB
cjel-5558	506	11	gross	gross	ADJ
cjel-5558	506	12	receipts	receipt	NOUN
cjel-5558	506	13	tax	tax	NOUN
cjel-5558	506	14	upheld	upheld	NOUN
cjel-5558	506	15	because	because	SCONJ
cjel-5558	506	16	it	it	PRON
cjel-5558	506	17	bore	bear	VERB
cjel-5558	506	18	a	a	DET
cjel-5558	506	19	fair	fair	ADJ
cjel-5558	506	20	relation	relation	NOUN
cjel-5558	506	21	to	to	ADP
cjel-5558	506	22	benefits	benefit	NOUN
cjel-5558	506	23	conferred	confer	VERB
cjel-5558	506	24	,	,	PUNCT
cjel-5558	506	25	there	there	PRON
cjel-5558	506	26	was	be	VERB
cjel-5558	506	27	no	no	DET
cjel-5558	506	28	showing	showing	NOUN
cjel-5558	506	29	of	of	ADP
cjel-5558	506	30	multiple	multiple	ADJ
cjel-5558	506	31	taxation	taxation	NOUN
cjel-5558	506	32	,	,	PUNCT
cjel-5558	506	33	and	and	CCONJ
cjel-5558	506	34	tax	tax	NOUN
cjel-5558	506	35	was	be	AUX
cjel-5558	506	36	exactly	exactly	ADV
cjel-5558	506	37	proportioned	proportion	VERB
cjel-5558	506	38	to	to	ADP
cjel-5558	506	39	activities	activity	NOUN
cjel-5558	506	40	taxed	tax	VERB
cjel-5558	506	41	)	)	PUNCT
cjel-5558	506	42	;	;	PUNCT
cjel-5558	506	43	clark	clark	PROPN
cjel-5558	506	44	v.	v.	PROPN
cjel-5558	506	45	paul	paul	PROPN
cjel-5558	506	46	gray	gray	PROPN
cjel-5558	506	47	,	,	PUNCT
cjel-5558	506	48	inc	inc	PROPN
cjel-5558	506	49	.	.	PROPN
cjel-5558	506	50	,	,	PUNCT
cjel-5558	506	51	306	306	NUM
cjel-5558	506	52	u.s	u.s	PROPN
cjel-5558	506	53	.	.	PROPN
cjel-5558	506	54	583	583	NUM
cjel-5558	506	55	(	(	PUNCT
cjel-5558	506	56	1939	1939	NUM
cjel-5558	506	57	)	)	PUNCT
cjel-5558	506	58	(	(	PUNCT
cjel-5558	506	59	highway	highway	NOUN
cjel-5558	506	60	user	user	NOUN
cjel-5558	506	61	fee	fee	NOUN
cjel-5558	506	62	upheld	uphold	VERB
cjel-5558	506	63	because	because	SCONJ
cjel-5558	506	64	fees	fee	NOUN
cjel-5558	506	65	did	do	AUX
cjel-5558	506	66	not	not	PART
cjel-5558	506	67	appear	appear	VERB
cjel-5558	506	68	manifestly	manifestly	ADV
cjel-5558	506	69	disproportionate	disproportionate	ADJ
cjel-5558	506	70	to	to	ADP
cjel-5558	506	71	services	service	NOUN
cjel-5558	506	72	provided	provide	VERB
cjel-5558	506	73	)	)	PUNCT
cjel-5558	506	74	;	;	PUNCT
cjel-5558	506	75	northwestern	northwestern	ADJ
cjel-5558	506	76	cement	cement	PROPN
cjel-5558	506	77	co.	co.	PROPN
cjel-5558	506	78	v.	v.	ADP
cjel-5558	506	79	minnesota	minnesota	PROPN
cjel-5558	506	80	,	,	PUNCT
cjel-5558	506	81	358	358	NUM
cjel-5558	506	82	u.s	u.s	PROPN
cjel-5558	506	83	.	.	PROPN
cjel-5558	506	84	540	540	NUM
cjel-5558	506	85	(	(	PUNCT
cjel-5558	506	86	1959	1959	NUM
cjel-5558	506	87	)	)	PUNCT
cjel-5558	506	88	(	(	PUNCT
cjel-5558	506	89	tax	tax	NOUN
cjel-5558	506	90	on	on	ADP
cjel-5558	506	91	net	net	ADJ
cjel-5558	506	92	income	income	NOUN
cjel-5558	506	93	from	from	ADP
cjel-5558	506	94	intrastate	intrastate	ADJ
cjel-5558	506	95	operations	operation	NOUN
cjel-5558	506	96	valid	valid	ADJ
cjel-5558	506	97	so	so	ADV
cjel-5558	506	98	long	long	ADV
cjel-5558	506	99	as	as	SCONJ
cjel-5558	506	100	it	it	PRON
cjel-5558	506	101	was	be	AUX
cjel-5558	506	102	not	not	PART
cjel-5558	506	103	discriminatory	discriminatory	ADJ
cjel-5558	506	104	and	and	CCONJ
cjel-5558	506	105	properly	properly	ADV
cjel-5558	506	106	apportioned	apportion	VERB
cjel-5558	506	107	to	to	ADP
cjel-5558	506	108	local	local	ADJ
cjel-5558	506	109	activities	activity	NOUN
cjel-5558	506	110	forming	form	VERB
cjel-5558	506	111	sufficient	sufficient	ADJ
cjel-5558	506	112	nexus	nexus	NOUN
cjel-5558	506	113	to	to	PART
cjel-5558	506	114	support	support	VERB
cjel-5558	506	115	the	the	DET
cjel-5558	506	116	tax	tax	NOUN
cjel-5558	506	117	)	)	PUNCT
cjel-5558	506	118	;	;	PUNCT
cjel-5558	506	119	memphis	memphis	PROPN
cjel-5558	506	120	natural	natural	PROPN
cjel-5558	506	121	gas	gas	PROPN
cjel-5558	506	122	co.	co.	PROPN
cjel-5558	506	123	v.	v.	ADP
cjel-5558	506	124	stone	stone	PROPN
cjel-5558	506	125	,	,	PUNCT
cjel-5558	506	126	335	335	NUM
cjel-5558	506	127	u.s	u.s	PROPN
cjel-5558	506	128	.	.	PROPN
cjel-5558	506	129	80	80	NUM
cjel-5558	506	130	(	(	PUNCT
cjel-5558	506	131	1948	1948	NUM
cjel-5558	506	132	)	)	PUNCT
cjel-5558	506	133	(	(	PUNCT
cjel-5558	506	134	tax	tax	NOUN
cjel-5558	506	135	on	on	ADP
cjel-5558	506	136	capital	capital	NOUN
cjel-5558	506	137	used	use	VERB
cjel-5558	506	138	in	in	ADP
cjel-5558	506	139	state	state	NOUN
cjel-5558	506	140	by	by	ADP
cjel-5558	506	141	corporation	corporation	NOUN
cjel-5558	506	142	engaged	engage	VERB
cjel-5558	506	143	solely	solely	ADV
cjel-5558	506	144	in	in	ADP
cjel-5558	506	145	interstate	interstate	ADJ
cjel-5558	506	146	commerce	commerce	NOUN
cjel-5558	506	147	upheld	uphold	VERB
cjel-5558	506	148	because	because	SCONJ
cjel-5558	506	149	tax	tax	NOUN
cjel-5558	506	150	was	be	AUX
cjel-5558	506	151	not	not	PART
cjel-5558	506	152	discriminatory	discriminatory	ADJ
cjel-5558	506	153	,	,	PUNCT
cjel-5558	506	154	there	there	PRON
cjel-5558	506	155	was	be	VERB
cjel-5558	506	156	no	no	DET
cjel-5558	506	157	possibility	possibility	NOUN
cjel-5558	506	158	of	of	ADP
cjel-5558	506	159	multiple	multiple	ADJ
cjel-5558	506	160	taxation	taxation	NOUN
cjel-5558	506	161	,	,	PUNCT
cjel-5558	506	162	the	the	DET
cjel-5558	506	163	amount	amount	NOUN
cjel-5558	506	164	was	be	AUX
cjel-5558	506	165	reasonable	reasonable	ADJ
cjel-5558	506	166	,	,	PUNCT
cjel-5558	506	167	and	and	CCONJ
cjel-5558	506	168	it	it	PRON
cjel-5558	506	169	was	be	AUX
cjel-5558	506	170	properly	properly	ADV
cjel-5558	506	171	apportioned	apportion	VERB
cjel-5558	506	172	to	to	ADP
cjel-5558	506	173	in	in	ADP
cjel-5558	506	174	-	-	PUNCT
cjel-5558	506	175	state	state	NOUN
cjel-5558	506	176	activities	activity	NOUN
cjel-5558	506	177	)	)	PUNCT
cjel-5558	506	178	;	;	PUNCT
cjel-5558	506	179	wisconsin	wisconsin	PROPN
cjel-5558	506	180	v.	v.	PROPN
cjel-5558	506	181	j.c	j.c	PROPN
cjel-5558	506	182	.	.	PROPN
cjel-5558	506	183	penney	penney	PROPN
cjel-5558	506	184	co.	co.	PROPN
cjel-5558	506	185	,	,	PUNCT
cjel-5558	506	186	311	311	NUM
cjel-5558	506	187	u.s	u.s	PROPN
cjel-5558	506	188	.	.	PROPN
cjel-5558	506	189	345	345	NUM
cjel-5558	506	190	(	(	PUNCT
cjel-5558	506	191	1940	1940	NUM
cjel-5558	506	192	)	)	PUNCT
cjel-5558	506	193	(	(	PUNCT
cjel-5558	506	194	tax	tax	NOUN
cjel-5558	506	195	on	on	ADP
cjel-5558	506	196	dividends	dividend	NOUN
cjel-5558	506	197	declared	declare	VERB
cjel-5558	506	198	on	on	ADP
cjel-5558	506	199	income	income	NOUN
cjel-5558	506	200	attributable	attributable	ADJ
cjel-5558	506	201	to	to	ADP
cjel-5558	506	202	in	in	ADP
cjel-5558	506	203	-	-	PUNCT
cjel-5558	506	204	state	state	NOUN
cjel-5558	506	205	activities	activity	NOUN
cjel-5558	506	206	upheld	uphold	VERB
cjel-5558	506	207	because	because	SCONJ
cjel-5558	506	208	of	of	ADP
cjel-5558	506	209	fair	fair	ADJ
cjel-5558	506	210	relation	relation	NOUN
cjel-5558	506	211	between	between	ADP
cjel-5558	506	212	benefits	benefit	NOUN
cjel-5558	506	213	conferred	confer	VERB
cjel-5558	506	214	and	and	CCONJ
cjel-5558	506	215	measure	measure	NOUN
cjel-5558	506	216	of	of	ADP
cjel-5558	506	217	tax	tax	NOUN
cjel-5558	506	218	)	)	PUNCT
cjel-5558	506	219	.	.	PUNCT
cjel-5558	507	1	126	126	NUM
cjel-5558	507	2	.	.	X
cjel-5558	508	1	101	101	NUM
cjel-5558	508	2	s.ct	s.ct	NOUN
cjel-5558	508	3	.	.	PUNCT
cjel-5558	509	1	at	at	ADP
cjel-5558	509	2	2969	2969	NUM
cjel-5558	509	3	(	(	PUNCT
cjel-5558	509	4	blackmun	blackmun	PROPN
cjel-5558	509	5	,	,	PUNCT
cjel-5558	509	6	j.	j.	PROPN
cjel-5558	509	7	,	,	PUNCT
cjel-5558	509	8	dissenting	dissent	VERB
cjel-5558	509	9	)	)	PUNCT
cjel-5558	509	10	.	.	PUNCT
cjel-5558	510	1	broadly	broadly	ADV
cjel-5558	510	2	interpreted	interpret	VERB
cjel-5558	510	3	,	,	PUNCT
cjel-5558	510	4	the	the	DET
cjel-5558	510	5	fourth	fourth	ADJ
cjel-5558	510	6	prong	prong	NOUN
cjel-5558	510	7	permits	permit	VERB
cjel-5558	510	8	a	a	DET
cjel-5558	510	9	state	state	NOUN
cjel-5558	510	10	to	to	PART
cjel-5558	510	11	require	require	VERB
cjel-5558	510	12	interstate	interstate	ADJ
cjel-5558	510	13	commerce	commerce	NOUN
cjel-5558	510	14	to	to	PART
cjel-5558	510	15	pay	pay	VERB
cjel-5558	510	16	its	its	PRON
cjel-5558	510	17	proportional	proportional	ADJ
cjel-5558	510	18	share	share	NOUN
cjel-5558	510	19	of	of	ADP
cjel-5558	510	20	the	the	DET
cjel-5558	510	21	costs	cost	NOUN
cjel-5558	510	22	of	of	ADP
cjel-5558	510	23	living	live	VERB
cjel-5558	510	24	in	in	ADP
cjel-5558	510	25	a	a	DET
cjel-5558	510	26	civilized	civilized	ADJ
cjel-5558	510	27	society	society	NOUN
cjel-5558	510	28	;	;	PUNCT
cjel-5558	510	29	narrowly	narrowly	ADV
cjel-5558	510	30	interpreted	interpret	VERB
cjel-5558	510	31	,	,	PUNCT
cjel-5558	510	32	the	the	DET
cjel-5558	510	33	test	test	NOUN
cjel-5558	510	34	permits	permit	VERB
cjel-5558	510	35	a	a	DET
cjel-5558	510	36	state	state	NOUN
cjel-5558	510	37	to	to	PART
cjel-5558	510	38	recover	recover	VERB
cjel-5558	510	39	the	the	DET
cjel-5558	510	40	costs	cost	NOUN
cjel-5558	510	41	attributable	attributable	ADJ
cjel-5558	510	42	to	to	ADP
cjel-5558	510	43	in	in	ADP
cjel-5558	510	44	-	-	PUNCT
cjel-5558	510	45	state	state	NOUN
cjel-5558	510	46	activities	activity	NOUN
cjel-5558	510	47	engaged	engage	VERB
cjel-5558	510	48	in	in	ADP
cjel-5558	510	49	by	by	ADP
cjel-5558	510	50	interstate	interstate	ADJ
cjel-5558	510	51	commerce	commerce	NOUN
cjel-5558	510	52	.	.	PUNCT
cjel-5558	511	1	127	127	NUM
cjel-5558	511	2	.	.	PUNCT
cjel-5558	512	1	see	see	VERB
cjel-5558	512	2	,	,	PUNCT
cjel-5558	512	3	e.g.	e.g.	ADV
cjel-5558	512	4	,	,	PUNCT
cjel-5558	512	5	general	general	PROPN
cjel-5558	512	6	motors	motors	PROPN
cjel-5558	512	7	corp	corp	PROPN
cjel-5558	512	8	.	.	PROPN
cjel-5558	513	1	v.	v.	PROPN
cjel-5558	513	2	washington	washington	PROPN
cjel-5558	513	3	,	,	PUNCT
cjel-5558	513	4	377	377	NUM
cjel-5558	513	5	u.s	u.s	PROPN
cjel-5558	513	6	.	.	PROPN
cjel-5558	513	7	436	436	NUM
cjel-5558	513	8	(	(	PUNCT
cjel-5558	513	9	1964	1964	NUM
cjel-5558	513	10	)	)	PUNCT
cjel-5558	513	11	;	;	PUNCT
cjel-5558	513	12	wisconsin	wisconsin	PROPN
cjel-5558	513	13	v.	v.	PROPN
cjel-5558	513	14	j.c	j.c	PROPN
cjel-5558	513	15	.	.	PROPN
cjel-5558	513	16	penney	penney	PROPN
cjel-5558	513	17	co.	co.	PROPN
cjel-5558	513	18	,	,	PUNCT
cjel-5558	513	19	311	311	NUM
cjel-5558	513	20	u.s	u.s	PROPN
cjel-5558	513	21	.	.	PROPN
cjel-5558	513	22	345	345	NUM
cjel-5558	513	23	(	(	PUNCT
cjel-5558	513	24	1940	1940	NUM
cjel-5558	513	25	)	)	PUNCT
cjel-5558	513	26	.	.	PUNCT
cjel-5558	514	1	128	128	NUM
cjel-5558	514	2	.	.	PUNCT
cjel-5558	515	1	justice	justice	NOUN
cjel-5558	515	2	blackmun	blackmun	PROPN
cjel-5558	515	3	's	's	PART
cjel-5558	515	4	characterization	characterization	NOUN
cjel-5558	515	5	of	of	ADP
cjel-5558	515	6	the	the	DET
cjel-5558	515	7	inquiry	inquiry	NOUN
cjel-5558	515	8	under	under	ADP
cjel-5558	515	9	the	the	DET
cjel-5558	515	10	fourth	fourth	ADJ
cjel-5558	515	11	prong	prong	NOUN
cjel-5558	515	12	of	of	ADP
cjel-5558	515	13	the	the	DET
cjel-5558	515	14	complete	complete	ADJ
cjel-5558	515	15	auto	auto	NOUN
cjel-5558	515	16	transit	transit	NOUN
cjel-5558	515	17	test	test	NOUN
cjel-5558	515	18	as	as	ADP
cjel-5558	515	19	including	include	VERB
cjel-5558	515	20	an	an	DET
cjel-5558	515	21	examination	examination	NOUN
cjel-5558	515	22	of	of	ADP
cjel-5558	515	23	the	the	DET
cjel-5558	515	24	relation	relation	NOUN
cjel-5558	515	25	between	between	ADP
cjel-5558	515	26	a	a	DET
cjel-5558	515	27	tax	tax	NOUN
cjel-5558	515	28	and	and	CCONJ
cjel-5558	515	29	the	the	DET
cjel-5558	515	30	value	value	NOUN
cjel-5558	515	31	of	of	ADP
cjel-5558	515	32	the	the	DET
cjel-5558	515	33	services	service	NOUN
cjel-5558	515	34	provided	provide	VERB
cjel-5558	515	35	by	by	ADP
cjel-5558	515	36	a	a	DET
cjel-5558	515	37	state	state	NOUN
cjel-5558	515	38	was	be	AUX
cjel-5558	515	39	demonstrated	demonstrate	VERB
cjel-5558	515	40	when	when	SCONJ
cjel-5558	515	41	in	in	ADP
cjel-5558	515	42	his	his	PRON
cjel-5558	515	43	commonwealth	commonwealth	PROPN
cjel-5558	515	44	edison	edison	PROPN
cjel-5558	515	45	dissent	dissent	NOUN
cjel-5558	515	46	he	he	PRON
cjel-5558	515	47	cited	cite	VERB
cjel-5558	515	48	ingels	ingel	NOUN
cjel-5558	515	49	v.	v.	ADP
cjel-5558	515	50	mor	mor	PROPN
cjel-5558	515	51	,	,	PUNCT
cjel-5558	515	52	clark	clark	PROPN
cjel-5558	515	53	v.	v.	PROPN
cjel-5558	515	54	paul	paul	PROPN
cjel-5558	515	55	gray	gray	PROPN
cjel-5558	515	56	,	,	PUNCT
cjel-5558	515	57	inc	inc	PROPN
cjel-5558	515	58	.	.	PROPN
cjel-5558	515	59	and	and	CCONJ
cjel-5558	515	60	other	other	ADJ
cjel-5558	515	61	user	user	NOUN
cjel-5558	515	62	fee	fee	NOUN
cjel-5558	515	63	decisions	decision	NOUN
cjel-5558	515	64	as	as	ADP
cjel-5558	515	65	examples	example	NOUN
cjel-5558	515	66	of	of	ADP
cjel-5558	515	67	a	a	DET
cjel-5558	515	68	narrow	narrow	ADJ
cjel-5558	515	69	application	application	NOUN
cjel-5558	515	70	of	of	ADP
cjel-5558	515	71	the	the	DET
cjel-5558	515	72	"	"	PUNCT
cjel-5558	515	73	fairly	fairly	ADV
cjel-5558	515	74	related	related	ADJ
cjel-5558	515	75	"	"	PUNCT
cjel-5558	515	76	test	test	NOUN
cjel-5558	515	77	.	.	PUNCT
cjel-5558	516	1	101	101	NUM
cjel-5558	516	2	s.ct	s.ct	NOUN
cjel-5558	516	3	.	.	PUNCT
cjel-5558	516	4	at	at	ADP
cjel-5558	516	5	2969	2969	NUM
cjel-5558	516	6	n.	n.	NOUN
cjel-5558	516	7	13	13	NUM
cjel-5558	516	8	.	.	PUNCT
cjel-5558	516	9	129	129	NUM
cjel-5558	516	10	.	.	X
cjel-5558	516	11	283	283	NUM
cjel-5558	517	1	u.s	u.s	PROPN
cjel-5558	517	2	.	.	PROPN
cjel-5558	517	3	183	183	NUM
cjel-5558	517	4	(	(	PUNCT
cjel-5558	517	5	1931	1931	NUM
cjel-5558	517	6	)	)	PUNCT
cjel-5558	517	7	.	.	PUNCT
cjel-5558	518	1	commonwealth	commonwealth	PROPN
cjel-5558	518	2	edison	edison	PROPN
cjel-5558	518	3	co.	co.	PROPN
cjel-5558	518	4	v.	v.	ADP
cjel-5558	518	5	montana	montana	PROPN
cjel-5558	518	6	user	user	NOUN
cjel-5558	518	7	fees.1	fees.1	VERB
cjel-5558	518	8	30	30	NUM
cjel-5558	518	9	an	an	DET
cjel-5558	518	10	examination	examination	NOUN
cjel-5558	518	11	of	of	ADP
cjel-5558	518	12	interstate	interstate	ADJ
cjel-5558	518	13	transit	transit	NOUN
cjel-5558	518	14	,	,	PUNCT
cjel-5558	518	15	however	however	ADV
cjel-5558	518	16	,	,	PUNCT
cjel-5558	518	17	reveals	reveal	VERB
cjel-5558	518	18	that	that	SCONJ
cjel-5558	518	19	its	its	PRON
cjel-5558	518	20	underlying	underlie	VERB
cjel-5558	518	21	premise	premise	NOUN
cjel-5558	518	22	is	be	AUX
cjel-5558	518	23	no	no	PRON
cjel-5558	518	24	longer	long	ADV
cjel-5558	518	25	valid	valid	ADJ
cjel-5558	518	26	.	.	PUNCT
cjel-5558	519	1	the	the	DET
cjel-5558	519	2	distinction	distinction	NOUN
cjel-5558	519	3	between	between	ADP
cjel-5558	519	4	user	user	NOUN
cjel-5558	519	5	fees	fee	NOUN
cjel-5558	519	6	and	and	CCONJ
cjel-5558	519	7	general	general	ADJ
cjel-5558	519	8	revenue	revenue	NOUN
cjel-5558	519	9	taxes	taxis	NOUN
cjel-5558	519	10	was	be	AUX
cjel-5558	519	11	made	make	VERB
cjel-5558	519	12	because	because	SCONJ
cjel-5558	519	13	of	of	ADP
cjel-5558	519	14	the	the	DET
cjel-5558	519	15	then	then	ADV
cjel-5558	519	16	-	-	PUNCT
cjel-5558	519	17	prevailing	prevail	VERB
cjel-5558	519	18	doctrine	doctrine	NOUN
cjel-5558	519	19	that	that	SCONJ
cjel-5558	519	20	taxes	taxis	NOUN
cjel-5558	519	21	on	on	ADP
cjel-5558	519	22	interstate	interstate	ADJ
cjel-5558	519	23	commerce	commerce	NOUN
cjel-5558	519	24	had	have	VERB
cjel-5558	519	25	to	to	PART
cjel-5558	519	26	be	be	AUX
cjel-5558	519	27	evaluated	evaluate	VERB
cjel-5558	519	28	as	as	ADP
cjel-5558	519	29	user	user	NOUN
cjel-5558	519	30	fees	fee	NOUN
cjel-5558	519	31	.	.	PUNCT
cjel-5558	520	1	the	the	DET
cjel-5558	520	2	discredited	discredit	VERB
cjel-5558	520	3	spector13	spector13	NOUN
cjel-5558	520	4	'	'	PART
cjel-5558	520	5	rule	rule	NOUN
cjel-5558	520	6	that	that	SCONJ
cjel-5558	520	7	a	a	DET
cjel-5558	520	8	state	state	NOUN
cjel-5558	520	9	could	could	AUX
cjel-5558	520	10	not	not	PART
cjel-5558	520	11	tax	tax	VERB
cjel-5558	520	12	an	an	DET
cjel-5558	520	13	activity	activity	NOUN
cjel-5558	520	14	that	that	PRON
cjel-5558	520	15	was	be	AUX
cjel-5558	520	16	exclusively	exclusively	ADV
cjel-5558	520	17	interstate	interstate	ADJ
cjel-5558	520	18	commerce	commerce	NOUN
cjel-5558	520	19	was	be	AUX
cjel-5558	520	20	based	base	VERB
cjel-5558	520	21	on	on	ADP
cjel-5558	520	22	this	this	DET
cjel-5558	520	23	doctrine	doctrine	NOUN
cjel-5558	520	24	.	.	PUNCT
cjel-5558	521	1	if	if	SCONJ
cjel-5558	521	2	interstate	interstate	ADJ
cjel-5558	521	3	transit	transit	NOUN
cjel-5558	521	4	is	be	AUX
cjel-5558	521	5	the	the	DET
cjel-5558	521	6	only	only	ADJ
cjel-5558	521	7	basis	basis	NOUN
cjel-5558	521	8	for	for	ADP
cjel-5558	521	9	this	this	DET
cjel-5558	521	10	distinction	distinction	NOUN
cjel-5558	521	11	,	,	PUNCT
cjel-5558	521	12	then	then	ADV
cjel-5558	521	13	the	the	DET
cjel-5558	521	14	invalidity	invalidity	NOUN
cjel-5558	521	15	of	of	ADP
cjel-5558	521	16	the	the	DET
cjel-5558	521	17	premise	premise	NOUN
cjel-5558	521	18	underlying	underlie	VERB
cjel-5558	521	19	interstate	interstate	ADJ
cjel-5558	521	20	transit	transit	NOUN
cjel-5558	521	21	suggests	suggest	VERB
cjel-5558	521	22	that	that	SCONJ
cjel-5558	521	23	the	the	DET
cjel-5558	521	24	distinction	distinction	NOUN
cjel-5558	521	25	has	have	AUX
cjel-5558	521	26	become	become	VERB
cjel-5558	521	27	an	an	DET
cjel-5558	521	28	artificial	artificial	ADJ
cjel-5558	521	29	one	one	NOUN
cjel-5558	521	30	.	.	PUNCT
cjel-5558	522	1	in	in	ADP
cjel-5558	522	2	its	its	PRON
cjel-5558	522	3	user	user	NOUN
cjel-5558	522	4	fee	fee	NOUN
cjel-5558	522	5	decisions	decision	NOUN
cjel-5558	522	6	,	,	PUNCT
cjel-5558	522	7	the	the	DET
cjel-5558	522	8	court	court	NOUN
cjel-5558	522	9	has	have	AUX
cjel-5558	522	10	demonstrated	demonstrate	VERB
cjel-5558	522	11	great	great	ADJ
cjel-5558	522	12	flexibility	flexibility	NOUN
cjel-5558	522	13	when	when	SCONJ
cjel-5558	522	14	evaluating	evaluate	VERB
cjel-5558	522	15	state	state	NOUN
cjel-5558	522	16	tax	tax	NOUN
cjel-5558	522	17	formulas	formula	NOUN
cjel-5558	522	18	.	.	PUNCT
cjel-5558	523	1	in	in	ADP
cjel-5558	523	2	capitol	capitol	NOUN
cjel-5558	523	3	greyhound	greyhound	NOUN
cjel-5558	523	4	lines	line	NOUN
cjel-5558	523	5	v.	v.	ADP
cjel-5558	523	6	brice,132	brice,132	NOUN
cjel-5558	523	7	the	the	DET
cjel-5558	523	8	state	state	NOUN
cjel-5558	523	9	of	of	ADP
cjel-5558	523	10	maryland	maryland	NOUN
cjel-5558	523	11	exacted	exact	VERB
cjel-5558	523	12	a	a	DET
cjel-5558	523	13	toll	toll	NOUN
cjel-5558	523	14	of	of	ADP
cjel-5558	523	15	2	2	NUM
cjel-5558	523	16	%	%	NOUN
cjel-5558	523	17	of	of	ADP
cjel-5558	523	18	the	the	DET
cjel-5558	523	19	fair	fair	ADJ
cjel-5558	523	20	market	market	NOUN
cjel-5558	523	21	value	value	NOUN
cjel-5558	523	22	of	of	ADP
cjel-5558	523	23	motor	motor	NOUN
cjel-5558	523	24	vehicles	vehicle	NOUN
cjel-5558	523	25	used	use	VERB
cjel-5558	523	26	in	in	ADP
cjel-5558	523	27	interstate	interstate	ADJ
cjel-5558	523	28	commerce	commerce	NOUN
cjel-5558	523	29	in	in	ADP
cjel-5558	523	30	addition	addition	NOUN
cjel-5558	523	31	to	to	ADP
cjel-5558	523	32	a	a	DET
cjel-5558	523	33	standard	standard	ADJ
cjel-5558	523	34	mileage	mileage	NOUN
cjel-5558	523	35	charge	charge	NOUN
cjel-5558	523	36	.	.	PUNCT
cjel-5558	524	1	thus	thus	ADV
cjel-5558	524	2	,	,	PUNCT
cjel-5558	524	3	the	the	DET
cjel-5558	524	4	charge	charge	NOUN
cjel-5558	524	5	levied	levy	VERB
cjel-5558	524	6	on	on	ADP
cjel-5558	524	7	interstate	interstate	ADJ
cjel-5558	524	8	commerce	commerce	NOUN
cjel-5558	524	9	arguably	arguably	ADV
cjel-5558	524	10	was	be	AUX
cjel-5558	524	11	not	not	PART
cjel-5558	524	12	proportional	proportional	ADJ
cjel-5558	524	13	to	to	ADP
cjel-5558	524	14	the	the	DET
cjel-5558	524	15	mileage	mileage	NOUN
cjel-5558	524	16	travelled	travel	VERB
cjel-5558	524	17	in	in	ADP
cjel-5558	524	18	the	the	DET
cjel-5558	524	19	state	state	NOUN
cjel-5558	524	20	.	.	PUNCT
cjel-5558	525	1	nonetheless	nonetheless	ADV
cjel-5558	525	2	,	,	PUNCT
cjel-5558	525	3	the	the	DET
cjel-5558	525	4	court	court	NOUN
cjel-5558	525	5	upheld	uphold	VERB
cjel-5558	525	6	the	the	DET
cjel-5558	525	7	tax	tax	NOUN
cjel-5558	525	8	,	,	PUNCT
cjel-5558	525	9	stating	state	VERB
cjel-5558	525	10	that	that	SCONJ
cjel-5558	525	11	it	it	PRON
cjel-5558	525	12	"	"	PUNCT
cjel-5558	525	13	should	should	AUX
cjel-5558	525	14	be	be	AUX
cjel-5558	525	15	judged	judge	VERB
cjel-5558	525	16	by	by	ADP
cjel-5558	525	17	its	its	PRON
cjel-5558	525	18	result	result	NOUN
cjel-5558	525	19	,	,	PUNCT
cjel-5558	525	20	not	not	PART
cjel-5558	525	21	its	its	PRON
cjel-5558	525	22	formula	formula	NOUN
cjel-5558	525	23	,	,	PUNCT
cjel-5558	525	24	and	and	CCONJ
cjel-5558	525	25	must	must	AUX
cjel-5558	525	26	stand	stand	VERB
cjel-5558	525	27	unless	unless	SCONJ
cjel-5558	525	28	proven	prove	VERB
cjel-5558	525	29	to	to	PART
cjel-5558	525	30	be	be	AUX
cjel-5558	525	31	unreasonable	unreasonable	ADJ
cjel-5558	525	32	.	.	PUNCT
cjel-5558	525	33	"	"	PUNCT
cjel-5558	526	1	133	133	NUM
cjel-5558	526	2	in	in	ADP
cjel-5558	526	3	evansvillevandenburgh	evansvillevandenburgh	PROPN
cjel-5558	526	4	airport	airport	PROPN
cjel-5558	526	5	authority	authority	PROPN
cjel-5558	526	6	district	district	PROPN
cjel-5558	526	7	v.	v.	PROPN
cjel-5558	526	8	delta	delta	PROPN
cjel-5558	526	9	airlines	airlines	PROPN
cjel-5558	526	10	,	,	PUNCT
cjel-5558	526	11	inc	inc	PROPN
cjel-5558	526	12	.	.	PROPN
cjel-5558	526	13	,	,	PUNCT
cjel-5558	526	14	134	134	NUM
cjel-5558	526	15	the	the	DET
cjel-5558	526	16	court	court	NOUN
cjel-5558	526	17	stated	state	VERB
cjel-5558	526	18	the	the	DET
cjel-5558	526	19	following	follow	VERB
cjel-5558	526	20	standard	standard	NOUN
cjel-5558	526	21	for	for	ADP
cjel-5558	526	22	assessing	assess	VERB
cjel-5558	526	23	the	the	DET
cjel-5558	526	24	constitutionality	constitutionality	NOUN
cjel-5558	526	25	of	of	ADP
cjel-5558	526	26	user	user	NOUN
cjel-5558	526	27	fees	fee	NOUN
cjel-5558	526	28	under	under	ADP
cjel-5558	526	29	the	the	DET
cjel-5558	526	30	commerce	commerce	NOUN
cjel-5558	526	31	clause	clause	NOUN
cjel-5558	526	32	:	:	PUNCT
cjel-5558	526	33	so	so	ADV
cjel-5558	526	34	long	long	ADV
cjel-5558	526	35	as	as	SCONJ
cjel-5558	526	36	the	the	DET
cjel-5558	526	37	[	[	X
cjel-5558	526	38	user	user	NOUN
cjel-5558	526	39	fee	fee	NOUN
cjel-5558	526	40	]	]	PUNCT
cjel-5558	526	41	is	be	AUX
cjel-5558	526	42	based	base	VERB
cjel-5558	526	43	on	on	ADP
cjel-5558	526	44	some	some	DET
cjel-5558	526	45	fair	fair	ADJ
cjel-5558	526	46	approximation	approximation	NOUN
cjel-5558	526	47	of	of	ADP
cjel-5558	526	48	use	use	NOUN
cjel-5558	526	49	or	or	CCONJ
cjel-5558	526	50	privilege	privilege	NOUN
cjel-5558	526	51	for	for	ADP
cjel-5558	526	52	use	use	NOUN
cjel-5558	526	53	,	,	PUNCT
cjel-5558	526	54	.	.	PUNCT
cjel-5558	526	55	.	.	PUNCT
cjel-5558	527	1	.	.	PUNCT
cjel-5558	528	1	,	,	PUNCT
cjel-5558	528	2	and	and	CCONJ
cjel-5558	528	3	is	be	AUX
cjel-5558	528	4	neither	neither	CCONJ
cjel-5558	528	5	discriminatory	discriminatory	ADJ
cjel-5558	528	6	against	against	ADP
cjel-5558	528	7	interstate	interstate	ADJ
cjel-5558	528	8	commerce	commerce	NOUN
cjel-5558	528	9	nor	nor	CCONJ
cjel-5558	528	10	excessive	excessive	ADJ
cjel-5558	528	11	in	in	ADP
cjel-5558	528	12	comparison	comparison	NOUN
cjel-5558	528	13	with	with	ADP
cjel-5558	528	14	the	the	DET
cjel-5558	528	15	governmental	governmental	ADJ
cjel-5558	528	16	benefit	benefit	NOUN
cjel-5558	528	17	conferred	confer	VERB
cjel-5558	528	18	,	,	PUNCT
cjel-5558	528	19	it	it	PRON
cjel-5558	528	20	will	will	AUX
cjel-5558	528	21	pass	pass	VERB
cjel-5558	528	22	constitutional	constitutional	ADJ
cjel-5558	528	23	muster	muster	NOUN
cjel-5558	528	24	,	,	PUNCT
cjel-5558	528	25	even	even	ADV
cjel-5558	528	26	though	though	SCONJ
cjel-5558	528	27	some	some	DET
cjel-5558	528	28	other	other	ADJ
cjel-5558	528	29	formula	formula	NOUN
cjel-5558	528	30	might	might	AUX
cjel-5558	528	31	reflect	reflect	VERB
cjel-5558	528	32	more	more	ADV
cjel-5558	528	33	exactly	exactly	ADV
cjel-5558	528	34	the	the	DET
cjel-5558	528	35	relative	relative	ADJ
cjel-5558	528	36	use	use	NOUN
cjel-5558	528	37	of	of	ADP
cjel-5558	528	38	state	state	NOUN
cjel-5558	528	39	facilities	facility	NOUN
cjel-5558	528	40	by	by	ADP
cjel-5558	528	41	individual	individual	ADJ
cjel-5558	528	42	users	user	NOUN
cjel-5558	528	43	.	.	PUNCT
cjel-5558	528	44	135	135	NUM
cjel-5558	528	45	thus	thus	ADV
cjel-5558	528	46	,	,	PUNCT
cjel-5558	528	47	it	it	PRON
cjel-5558	528	48	seems	seem	VERB
cjel-5558	528	49	a	a	DET
cjel-5558	528	50	court	court	NOUN
cjel-5558	528	51	would	would	AUX
cjel-5558	528	52	have	have	VERB
cjel-5558	528	53	sufficient	sufficient	ADJ
cjel-5558	528	54	flexibility	flexibility	NOUN
cjel-5558	528	55	evaluating	evaluate	VERB
cjel-5558	528	56	a	a	DET
cjel-5558	528	57	severance	severance	NOUN
cjel-5558	528	58	tax	tax	NOUN
cjel-5558	528	59	under	under	ADP
cjel-5558	528	60	the	the	DET
cjel-5558	528	61	user	user	NOUN
cjel-5558	528	62	fee	fee	NOUN
cjel-5558	528	63	standard	standard	NOUN
cjel-5558	528	64	.	.	PUNCT
cjel-5558	529	1	in	in	ADP
cjel-5558	529	2	evansville	evansville	PROPN
cjel-5558	529	3	-	-	PUNCT
cjel-5558	529	4	vandenburgh	vandenburgh	PROPN
cjel-5558	529	5	,	,	PUNCT
cjel-5558	529	6	the	the	DET
cjel-5558	529	7	state	state	NOUN
cjel-5558	529	8	of	of	ADP
cjel-5558	529	9	new	new	PROPN
cjel-5558	529	10	hampshire	hampshire	PROPN
cjel-5558	529	11	imposed	impose	VERB
cjel-5558	529	12	a	a	DET
cjel-5558	529	13	per	per	ADP
cjel-5558	529	14	passenger	passenger	NOUN
cjel-5558	529	15	fee	fee	NOUN
cjel-5558	529	16	on	on	ADP
cjel-5558	529	17	commercial	commercial	ADJ
cjel-5558	529	18	airline	airline	NOUN
cjel-5558	529	19	flights	flight	NOUN
cjel-5558	529	20	,	,	PUNCT
cjel-5558	529	21	with	with	SCONJ
cjel-5558	529	22	fifty	fifty	NUM
cjel-5558	529	23	percent	percent	NOUN
cjel-5558	529	24	of	of	ADP
cjel-5558	529	25	the	the	DET
cjel-5558	529	26	revenues	revenue	NOUN
cjel-5558	529	27	dedicated	dedicate	VERB
cjel-5558	529	28	to	to	ADP
cjel-5558	529	29	the	the	DET
cjel-5558	529	30	state	state	NOUN
cjel-5558	529	31	aeronautical	aeronautical	PROPN
cjel-5558	529	32	fund	fund	NOUN
cjel-5558	529	33	and	and	CCONJ
cjel-5558	529	34	the	the	DET
cjel-5558	529	35	remainder	remainder	NOUN
cjel-5558	529	36	going	go	VERB
cjel-5558	529	37	to	to	ADP
cjel-5558	529	38	municipalities	municipality	NOUN
cjel-5558	529	39	and	and	CCONJ
cjel-5558	529	40	airport	airport	NOUN
cjel-5558	529	41	authorities	authority	NOUN
cjel-5558	529	42	own130	own130	VERB
cjel-5558	529	43	.	.	PUNCT
cjel-5558	530	1	101	101	NUM
cjel-5558	530	2	s.ct	s.ct	NOUN
cjel-5558	530	3	.	.	PUNCT
cjel-5558	530	4	at	at	ADP
cjel-5558	530	5	2956	2956	NUM
cjel-5558	530	6	n.12	n.12	NOUN
cjel-5558	530	7	.	.	PROPN
cjel-5558	530	8	131	131	NUM
cjel-5558	530	9	.	.	NOUN
cjel-5558	530	10	340	340	NUM
cjel-5558	530	11	u.s	u.s	PROPN
cjel-5558	530	12	.	.	PROPN
cjel-5558	530	13	602	602	NUM
cjel-5558	530	14	(	(	PUNCT
cjel-5558	530	15	1951	1951	NUM
cjel-5558	530	16	)	)	PUNCT
cjel-5558	530	17	.	.	PUNCT
cjel-5558	531	1	see	see	VERB
cjel-5558	531	2	supra	supra	ADJ
cjel-5558	531	3	text	text	NOUN
cjel-5558	531	4	accompanying	accompanying	ADJ
cjel-5558	531	5	notes	note	NOUN
cjel-5558	531	6	83	83	NUM
cjel-5558	531	7	-	-	SYM
cjel-5558	531	8	84	84	NUM
cjel-5558	531	9	.	.	PUNCT
cjel-5558	532	1	132	132	NUM
cjel-5558	532	2	.	.	NOUN
cjel-5558	532	3	339	339	NUM
cjel-5558	532	4	u.s	u.s	PROPN
cjel-5558	532	5	.	.	PROPN
cjel-5558	532	6	542	542	NUM
cjel-5558	532	7	(	(	PUNCT
cjel-5558	532	8	1950	1950	NUM
cjel-5558	532	9	)	)	PUNCT
cjel-5558	532	10	.	.	PUNCT
cjel-5558	533	1	133	133	NUM
cjel-5558	533	2	.	.	PUNCT
cjel-5558	534	1	i	i	PRON
cjel-5558	534	2	d.	d.	PROPN
cjel-5558	534	3	at	at	ADP
cjel-5558	534	4	545	545	NUM
cjel-5558	534	5	.	.	PUNCT
cjel-5558	535	1	134	134	NUM
cjel-5558	535	2	.	.	X
cjel-5558	536	1	405	405	NUM
cjel-5558	536	2	u.s	u.s	PROPN
cjel-5558	536	3	.	.	PROPN
cjel-5558	536	4	707	707	NUM
cjel-5558	536	5	(	(	PUNCT
cjel-5558	536	6	1972	1972	NUM
cjel-5558	536	7	)	)	PUNCT
cjel-5558	536	8	.	.	PUNCT
cjel-5558	537	1	135	135	NUM
cjel-5558	537	2	.	.	PUNCT
cjel-5558	538	1	i	i	PRON
cjel-5558	538	2	d.	d.	PROPN
cjel-5558	538	3	at	at	ADP
cjel-5558	538	4	716	716	NUM
cjel-5558	538	5	-	-	SYM
cjel-5558	538	6	17	17	NUM
cjel-5558	538	7	.	.	PUNCT
cjel-5558	538	8	1982	1982	NUM
cjel-5558	538	9	]	]	PUNCT
cjel-5558	538	10	columbia	columbia	PROPN
cjel-5558	538	11	journal	journal	PROPN
cjel-5558	538	12	of	of	ADP
cjel-5558	538	13	environmental	environmental	ADJ
cjel-5558	538	14	law	law	NOUN
cjel-5558	538	15	ing	e	VERB
cjel-5558	538	16	public	public	ADJ
cjel-5558	538	17	landing	landing	NOUN
cjel-5558	538	18	areas	area	NOUN
cjel-5558	538	19	.	.	PUNCT
cjel-5558	539	1	the	the	DET
cjel-5558	539	2	appellants	appellant	NOUN
cjel-5558	539	3	claimed	claim	VERB
cjel-5558	539	4	that	that	SCONJ
cjel-5558	539	5	the	the	DET
cjel-5558	539	6	tax	tax	NOUN
cjel-5558	539	7	could	could	AUX
cjel-5558	539	8	not	not	PART
cjel-5558	539	9	be	be	AUX
cjel-5558	539	10	upheld	uphold	VERB
cjel-5558	539	11	as	as	ADP
cjel-5558	539	12	a	a	DET
cjel-5558	539	13	user	user	NOUN
cjel-5558	539	14	fee	fee	NOUN
cjel-5558	539	15	because	because	SCONJ
cjel-5558	539	16	fifty	fifty	NUM
cjel-5558	539	17	percent	percent	NOUN
cjel-5558	539	18	of	of	ADP
cjel-5558	539	19	the	the	DET
cjel-5558	539	20	revenue	revenue	NOUN
cjel-5558	539	21	was	be	AUX
cjel-5558	539	22	allocated	allocate	VERB
cjel-5558	539	23	to	to	ADP
cjel-5558	539	24	the	the	DET
cjel-5558	539	25	communities	community	NOUN
cjel-5558	539	26	in	in	ADP
cjel-5558	539	27	the	the	DET
cjel-5558	539	28	form	form	NOUN
cjel-5558	539	29	of	of	ADP
cjel-5558	539	30	unrestricted	unrestricted	ADJ
cjel-5558	539	31	general	general	ADJ
cjel-5558	539	32	revenues	revenue	NOUN
cjel-5558	539	33	.	.	PUNCT
cjel-5558	540	1	in	in	ADP
cjel-5558	540	2	upholding	uphold	VERB
cjel-5558	540	3	the	the	DET
cjel-5558	540	4	tax	tax	NOUN
cjel-5558	540	5	,	,	PUNCT
cjel-5558	540	6	the	the	DET
cjel-5558	540	7	court	court	NOUN
cjel-5558	540	8	stated	state	VERB
cjel-5558	540	9	that	that	SCONJ
cjel-5558	540	10	:	:	PUNCT
cjel-5558	540	11	so	so	ADV
cjel-5558	540	12	long	long	ADV
cjel-5558	540	13	as	as	SCONJ
cjel-5558	540	14	the	the	DET
cjel-5558	540	15	funds	fund	NOUN
cjel-5558	540	16	received	receive	VERB
cjel-5558	540	17	by	by	ADP
cjel-5558	540	18	local	local	ADJ
cjel-5558	540	19	authorities	authority	NOUN
cjel-5558	540	20	under	under	ADP
cjel-5558	540	21	the	the	DET
cjel-5558	540	22	statute	statute	NOUN
cjel-5558	540	23	are	be	AUX
cjel-5558	540	24	not	not	PART
cjel-5558	540	25	shown	show	VERB
cjel-5558	540	26	to	to	PART
cjel-5558	540	27	exceed	exceed	VERB
cjel-5558	540	28	their	their	PRON
cjel-5558	540	29	airport	airport	NOUN
cjel-5558	540	30	costs	cost	NOUN
cjel-5558	540	31	,	,	PUNCT
cjel-5558	540	32	it	it	PRON
cjel-5558	540	33	is	be	AUX
cjel-5558	540	34	immaterial	immaterial	ADJ
cjel-5558	540	35	whether	whether	SCONJ
cjel-5558	540	36	those	those	DET
cjel-5558	540	37	funds	fund	NOUN
cjel-5558	540	38	are	be	AUX
cjel-5558	540	39	expressly	expressly	ADV
cjel-5558	540	40	earmarked	earmark	VERB
cjel-5558	540	41	for	for	ADP
cjel-5558	540	42	airport	airport	NOUN
cjel-5558	540	43	use	use	NOUN
cjel-5558	540	44	.	.	PUNCT
cjel-5558	541	1	the	the	DET
cjel-5558	541	2	state	state	NOUN
cjel-5558	541	3	's	's	PART
cjel-5558	541	4	choice	choice	NOUN
cjel-5558	541	5	to	to	PART
cjel-5558	541	6	reimburse	reimburse	VERB
cjel-5558	541	7	local	local	ADJ
cjel-5558	541	8	expenditures	expenditure	NOUN
cjel-5558	541	9	through	through	ADP
cjel-5558	541	10	unrestricted	unrestricted	ADJ
cjel-5558	541	11	rather	rather	ADV
cjel-5558	541	12	than	than	ADP
cjel-5558	541	13	restricted	restricted	ADJ
cjel-5558	541	14	revenues	revenue	NOUN
cjel-5558	541	15	is	be	AUX
cjel-5558	541	16	not	not	PART
cjel-5558	541	17	a	a	DET
cjel-5558	541	18	matter	matter	NOUN
cjel-5558	541	19	of	of	ADP
cjel-5558	541	20	concern	concern	NOUN
cjel-5558	541	21	to	to	ADP
cjel-5558	541	22	these	these	DET
cjel-5558	541	23	appellants.13	appellants.13	NOUN
cjel-5558	541	24	6	6	NUM
cjel-5558	541	25	except	except	SCONJ
cjel-5558	541	26	in	in	ADP
cjel-5558	541	27	name	name	NOUN
cjel-5558	541	28	,	,	PUNCT
cjel-5558	541	29	the	the	DET
cjel-5558	541	30	montana	montana	PROPN
cjel-5558	541	31	coal	coal	PROPN
cjel-5558	541	32	severance	severance	NOUN
cjel-5558	541	33	tax	tax	NOUN
cjel-5558	541	34	is	be	AUX
cjel-5558	541	35	not	not	PART
cjel-5558	541	36	significantly	significantly	ADV
cjel-5558	541	37	different	different	ADJ
cjel-5558	541	38	from	from	ADP
cjel-5558	541	39	the	the	DET
cjel-5558	541	40	new	new	PROPN
cjel-5558	541	41	hampshire	hampshire	PROPN
cjel-5558	541	42	airport	airport	PROPN
cjel-5558	541	43	user	user	NOUN
cjel-5558	541	44	fee	fee	NOUN
cjel-5558	541	45	.	.	PUNCT
cjel-5558	542	1	in	in	ADP
cjel-5558	542	2	both	both	DET
cjel-5558	542	3	cases	case	NOUN
cjel-5558	542	4	,	,	PUNCT
cjel-5558	542	5	significant	significant	ADJ
cjel-5558	542	6	portions	portion	NOUN
cjel-5558	542	7	of	of	ADP
cjel-5558	542	8	the	the	DET
cjel-5558	542	9	revenues	revenue	NOUN
cjel-5558	542	10	collected	collect	VERB
cjel-5558	542	11	from	from	ADP
cjel-5558	542	12	activities	activity	NOUN
cjel-5558	542	13	were	be	AUX
cjel-5558	542	14	allocated	allocate	VERB
cjel-5558	542	15	to	to	PART
cjel-5558	542	16	fund	fund	VERB
cjel-5558	542	17	governmental	governmental	ADJ
cjel-5558	542	18	operations	operation	NOUN
cjel-5558	542	19	other	other	ADJ
cjel-5558	542	20	than	than	ADP
cjel-5558	542	21	the	the	DET
cjel-5558	542	22	services	service	NOUN
cjel-5558	542	23	provided	provide	VERB
cjel-5558	542	24	to	to	ADP
cjel-5558	542	25	the	the	DET
cjel-5558	542	26	taxed	tax	VERB
cjel-5558	542	27	activities	activity	NOUN
cjel-5558	542	28	.	.	PUNCT
cjel-5558	543	1	this	this	DET
cjel-5558	543	2	functional	functional	ADJ
cjel-5558	543	3	similarity	similarity	NOUN
cjel-5558	543	4	indicates	indicate	VERB
cjel-5558	543	5	that	that	SCONJ
cjel-5558	543	6	in	in	ADP
cjel-5558	543	7	the	the	DET
cjel-5558	543	8	area	area	NOUN
cjel-5558	543	9	of	of	ADP
cjel-5558	543	10	severance	severance	NOUN
cjel-5558	543	11	taxes	taxis	NOUN
cjel-5558	543	12	the	the	DET
cjel-5558	543	13	line	line	NOUN
cjel-5558	543	14	between	between	ADP
cjel-5558	543	15	a	a	DET
cjel-5558	543	16	general	general	ADJ
cjel-5558	543	17	revenue	revenue	NOUN
cjel-5558	543	18	tax	tax	NOUN
cjel-5558	543	19	and	and	CCONJ
cjel-5558	543	20	a	a	DET
cjel-5558	543	21	user	user	NOUN
cjel-5558	543	22	fee	fee	NOUN
cjel-5558	543	23	is	be	AUX
cjel-5558	543	24	quite	quite	ADV
cjel-5558	543	25	blurry	blurry	ADJ
cjel-5558	543	26	.	.	PUNCT
cjel-5558	544	1	there	there	PRON
cjel-5558	544	2	is	be	VERB
cjel-5558	544	3	an	an	DET
cjel-5558	544	4	affirmative	affirmative	ADJ
cjel-5558	544	5	basis	basis	NOUN
cjel-5558	544	6	to	to	PART
cjel-5558	544	7	argue	argue	VERB
cjel-5558	544	8	that	that	SCONJ
cjel-5558	544	9	the	the	DET
cjel-5558	544	10	montana	montana	PROPN
cjel-5558	544	11	coal	coal	PROPN
cjel-5558	544	12	severance	severance	NOUN
cjel-5558	544	13	tax	tax	NOUN
cjel-5558	544	14	is	be	AUX
cjel-5558	544	15	closer	close	ADJ
cjel-5558	544	16	to	to	ADP
cjel-5558	544	17	a	a	DET
cjel-5558	544	18	user	user	NOUN
cjel-5558	544	19	fee	fee	NOUN
cjel-5558	544	20	than	than	ADP
cjel-5558	544	21	a	a	DET
cjel-5558	544	22	general	general	ADJ
cjel-5558	544	23	revenue	revenue	NOUN
cjel-5558	544	24	tax	tax	NOUN
cjel-5558	544	25	.	.	PUNCT
cjel-5558	545	1	although	although	SCONJ
cjel-5558	545	2	the	the	DET
cjel-5558	545	3	montana	montana	PROPN
cjel-5558	545	4	supreme	supreme	PROPN
cjel-5558	545	5	court	court	PROPN
cjel-5558	545	6	described	describe	VERB
cjel-5558	545	7	the	the	DET
cjel-5558	545	8	coal	coal	NOUN
cjel-5558	545	9	severance	severance	NOUN
cjel-5558	545	10	tax	tax	NOUN
cjel-5558	545	11	as	as	ADP
cjel-5558	545	12	"	"	PUNCT
cjel-5558	545	13	imposed	impose	VERB
cjel-5558	545	14	for	for	ADP
cjel-5558	545	15	the	the	DET
cjel-5558	545	16	general	general	ADJ
cjel-5558	545	17	support	support	NOUN
cjel-5558	545	18	of	of	ADP
cjel-5558	545	19	the	the	DET
cjel-5558	545	20	government	government	NOUN
cjel-5558	545	21	,	,	PUNCT
cjel-5558	545	22	"	"	PUNCT
cjel-5558	545	23	137	137	NUM
cjel-5558	545	24	it	it	PRON
cjel-5558	545	25	also	also	ADV
cjel-5558	545	26	spoke	speak	VERB
cjel-5558	545	27	of	of	ADP
cjel-5558	545	28	the	the	DET
cjel-5558	545	29	tax	tax	NOUN
cjel-5558	545	30	in	in	ADP
cjel-5558	545	31	language	language	NOUN
cjel-5558	545	32	that	that	PRON
cjel-5558	545	33	suggests	suggest	VERB
cjel-5558	545	34	a	a	DET
cjel-5558	545	35	user	user	NOUN
cjel-5558	545	36	fee	fee	NOUN
cjel-5558	545	37	:	:	PUNCT
cjel-5558	545	38	"	"	PUNCT
cjel-5558	545	39	montana	montana	PROPN
cjel-5558	545	40	can	can	AUX
cjel-5558	545	41	require	require	VERB
cjel-5558	545	42	strip	strip	NOUN
cjel-5558	545	43	-	-	PUNCT
cjel-5558	545	44	coal	coal	NOUN
cjel-5558	545	45	mining	mining	NOUN
cjel-5558	545	46	to	to	PART
cjel-5558	545	47	assume	assume	VERB
cjel-5558	545	48	its	its	PRON
cjel-5558	545	49	just	just	ADJ
cjel-5558	545	50	share	share	NOUN
cjel-5558	545	51	of	of	ADP
cjel-5558	545	52	the	the	DET
cjel-5558	545	53	cost	cost	NOUN
cjel-5558	545	54	of	of	ADP
cjel-5558	545	55	the	the	DET
cjel-5558	545	56	state	state	NOUN
cjel-5558	545	57	government	government	NOUN
cjel-5558	545	58	that	that	SCONJ
cjel-5558	545	59	it	it	PRON
cjel-5558	545	60	enjoys	enjoy	VERB
cjel-5558	545	61	,	,	PUNCT
cjel-5558	545	62	and	and	CCONJ
cjel-5558	545	63	for	for	ADP
cjel-5558	545	64	the	the	DET
cjel-5558	545	65	governmental	governmental	ADJ
cjel-5558	545	66	cost	cost	NOUN
cjel-5558	545	67	that	that	PRON
cjel-5558	545	68	has	have	AUX
cjel-5558	545	69	occurred	occur	VERB
cjel-5558	545	70	,	,	PUNCT
cjel-5558	545	71	is	be	AUX
cjel-5558	545	72	now	now	ADV
cjel-5558	545	73	occurring	occur	VERB
cjel-5558	545	74	,	,	PUNCT
cjel-5558	545	75	and	and	CCONJ
cjel-5558	545	76	will	will	AUX
cjel-5558	545	77	occur	occur	VERB
cjel-5558	545	78	in	in	ADP
cjel-5558	545	79	the	the	DET
cjel-5558	545	80	future	future	NOUN
cjel-5558	545	81	as	as	ADP
cjel-5558	545	82	a	a	DET
cjel-5558	545	83	direct	direct	ADJ
cjel-5558	545	84	result	result	NOUN
cjel-5558	545	85	of	of	ADP
cjel-5558	545	86	such	such	ADJ
cjel-5558	545	87	strip	strip	NOUN
cjel-5558	545	88	-	-	PUNCT
cjel-5558	545	89	coal	coal	NOUN
cjel-5558	545	90	mining	mining	NOUN
cjel-5558	545	91	.	.	PUNCT
cjel-5558	545	92	"	"	PUNCT
cjel-5558	546	1	138	138	NUM
cjel-5558	546	2	the	the	DET
cjel-5558	546	3	objectives	objective	NOUN
cjel-5558	546	4	of	of	ADP
cjel-5558	546	5	the	the	DET
cjel-5558	546	6	1975	1975	NUM
cjel-5558	546	7	tax	tax	NOUN
cjel-5558	546	8	schedule	schedule	NOUN
cjel-5558	546	9	as	as	SCONJ
cjel-5558	546	10	stated	state	VERB
cjel-5558	546	11	in	in	ADP
cjel-5558	546	12	a	a	DET
cjel-5558	546	13	report	report	NOUN
cjel-5558	546	14	of	of	ADP
cjel-5558	546	15	a	a	DET
cjel-5558	546	16	joint	joint	ADJ
cjel-5558	546	17	committee	committee	NOUN
cjel-5558	546	18	of	of	ADP
cjel-5558	546	19	the	the	DET
cjel-5558	546	20	montana	montana	PROPN
cjel-5558	546	21	legislature	legislature	NOUN
cjel-5558	546	22	intimate	intimate	ADJ
cjel-5558	546	23	that	that	SCONJ
cjel-5558	546	24	the	the	DET
cjel-5558	546	25	coal	coal	NOUN
cjel-5558	546	26	severance	severance	NOUN
cjel-5558	546	27	tax	tax	NOUN
cjel-5558	546	28	was	be	AUX
cjel-5558	546	29	intended	intend	VERB
cjel-5558	546	30	at	at	ADP
cjel-5558	546	31	least	least	ADJ
cjel-5558	546	32	partially	partially	ADV
cjel-5558	546	33	as	as	ADP
cjel-5558	546	34	a	a	DET
cjel-5558	546	35	user	user	NOUN
cjel-5558	546	36	fee	fee	NOUN
cjel-5558	546	37	.	.	PUNCT
cjel-5558	547	1	39	39	NUM
cjel-5558	548	1	furthermore	furthermore	ADV
cjel-5558	548	2	,	,	PUNCT
cjel-5558	548	3	representatives	representative	NOUN
cjel-5558	548	4	of	of	ADP
cjel-5558	548	5	the	the	DET
cjel-5558	548	6	montana	montana	PROPN
cjel-5558	548	7	state	state	NOUN
cjel-5558	548	8	government	government	NOUN
cjel-5558	548	9	testified	testify	VERB
cjel-5558	548	10	before	before	ADP
cjel-5558	548	11	congress	congress	PROPN
cjel-5558	548	12	that	that	SCONJ
cjel-5558	548	13	their	their	PRON
cjel-5558	548	14	goal	goal	NOUN
cjel-5558	548	15	in	in	ADP
cjel-5558	548	16	levying	levy	VERB
cjel-5558	548	17	the	the	DET
cjel-5558	548	18	severance	severance	NOUN
cjel-5558	548	19	tax	tax	NOUN
cjel-5558	548	20	was	be	AUX
cjel-5558	548	21	to	to	PART
cjel-5558	548	22	recoup	recoup	VERB
cjel-5558	548	23	the	the	DET
cjel-5558	548	24	costs	cost	NOUN
cjel-5558	548	25	136	136	NUM
cjel-5558	548	26	.	.	PUNCT
cjel-5558	549	1	i	i	PRON
cjel-5558	549	2	d.	d.	VERB
cjel-5558	549	3	at	at	ADP
cjel-5558	549	4	720	720	NUM
cjel-5558	549	5	.	.	PUNCT
cjel-5558	549	6	137	137	NUM
cjel-5558	549	7	.	.	PUNCT
cjel-5558	550	1	commonwealth	commonwealth	PROPN
cjel-5558	550	2	edison	edison	PROPN
cjel-5558	550	3	co.	co.	PROPN
cjel-5558	550	4	v.	v.	ADP
cjel-5558	550	5	state	state	PROPN
cjel-5558	550	6	,	,	PUNCT
cjel-5558	550	7	615	615	NUM
cjel-5558	550	8	p.2d	p.2d	SYM
cjel-5558	550	9	847	847	NUM
cjel-5558	550	10	,	,	PUNCT
cjel-5558	550	11	856	856	NUM
cjel-5558	550	12	(	(	PUNCT
cjel-5558	550	13	mont	mont	NOUN
cjel-5558	550	14	.	.	PUNCT
cjel-5558	550	15	1980	1980	NUM
cjel-5558	550	16	)	)	PUNCT
cjel-5558	550	17	,	,	PUNCT
cjel-5558	550	18	ajf'd	ajf'd	NOUN
cjel-5558	550	19	,	,	PUNCT
cjel-5558	550	20	101	101	NUM
cjel-5558	550	21	s.ct	s.ct	NOUN
cjel-5558	550	22	.	.	PROPN
cjel-5558	550	23	2946	2946	NUM
cjel-5558	550	24	(	(	PUNCT
cjel-5558	550	25	1981	1981	NUM
cjel-5558	550	26	)	)	PUNCT
cjel-5558	550	27	.	.	PUNCT
cjel-5558	551	1	138	138	NUM
cjel-5558	551	2	.	.	PUNCT
cjel-5558	552	1	i	i	PRON
cjel-5558	552	2	d.	d.	PROPN
cjel-5558	552	3	at	at	ADP
cjel-5558	552	4	855	855	NUM
cjel-5558	552	5	.	.	PUNCT
cjel-5558	553	1	139	139	NUM
cjel-5558	553	2	.	.	PUNCT
cjel-5558	553	3	commonwealth	commonwealth	PROPN
cjel-5558	553	4	edison	edison	PROPN
cjel-5558	553	5	,	,	PUNCT
cjel-5558	553	6	101	101	NUM
cjel-5558	553	7	s.ct	s.ct	NOUN
cjel-5558	553	8	.	.	PUNCT
cjel-5558	554	1	at	at	ADP
cjel-5558	554	2	2969	2969	NUM
cjel-5558	554	3	-	-	SYM
cjel-5558	554	4	70	70	NUM
cjel-5558	554	5	n.13	n.13	NOUN
cjel-5558	554	6	(	(	PUNCT
cjel-5558	554	7	blackmun	blackmun	PROPN
cjel-5558	554	8	,	,	PUNCT
cjel-5558	554	9	j.	j.	PROPN
cjel-5558	554	10	,	,	PUNCT
cjel-5558	554	11	dissenting	dissent	VERB
cjel-5558	554	12	)	)	PUNCT
cjel-5558	554	13	.	.	PUNCT
cjel-5558	555	1	justice	justice	NOUN
cjel-5558	555	2	blackmun	blackmun	PROPN
cjel-5558	555	3	quoted	quote	VERB
cjel-5558	555	4	the	the	DET
cjel-5558	555	5	joint	joint	ADJ
cjel-5558	555	6	conference	conference	NOUN
cjel-5558	555	7	committees	committee	NOUN
cjel-5558	555	8	,	,	PUNCT
cjel-5558	555	9	montana	montana	PROPN
cjel-5558	555	10	state	state	NOUN
cjel-5558	555	11	legislature	legislature	NOUN
cjel-5558	555	12	,	,	PUNCT
cjel-5558	555	13	statement	statement	NOUN
cjel-5558	555	14	to	to	PART
cjel-5558	555	15	accompany	accompany	VERB
cjel-5558	555	16	the	the	DET
cjel-5558	555	17	report	report	NOUN
cjel-5558	555	18	of	of	ADP
cjel-5558	555	19	the	the	DET
cjel-5558	555	20	free	free	ADJ
cjel-5558	555	21	joint	joint	ADJ
cjel-5558	555	22	conference	conference	NOUN
cjel-5558	555	23	committee	committee	NOUN
cjel-5558	555	24	on	on	ADP
cjel-5558	555	25	coal	coal	NOUN
cjel-5558	555	26	taxation	taxation	NOUN
cjel-5558	555	27	.	.	PUNCT
cjel-5558	556	1	the	the	DET
cjel-5558	556	2	objectives	objective	NOUN
cjel-5558	556	3	were	be	AUX
cjel-5558	556	4	to	to	PART
cjel-5558	556	5	"	"	PUNCT
cjel-5558	556	6	(	(	PUNCT
cjel-5558	556	7	a	a	PRON
cjel-5558	556	8	)	)	PUNCT
cjel-5558	556	9	preserve	preserve	NOUN
cjel-5558	556	10	or	or	CCONJ
cjel-5558	556	11	modestly	modestly	ADV
cjel-5558	556	12	increase	increase	VERB
cjel-5558	556	13	revenues	revenue	NOUN
cjel-5558	556	14	going	go	VERB
cjel-5558	556	15	to	to	ADP
cjel-5558	556	16	the	the	DET
cjel-5558	556	17	general	general	ADJ
cjel-5558	556	18	fund	fund	PROPN
cjel-5558	556	19	,	,	PUNCT
cjel-5558	556	20	(	(	PUNCT
cjel-5558	556	21	b	b	X
cjel-5558	556	22	)	)	PUNCT
cjel-5558	556	23	to	to	PART
cjel-5558	556	24	respond	respond	VERB
cjel-5558	556	25	to	to	ADP
cjel-5558	556	26	current	current	ADJ
cjel-5558	556	27	social	social	ADJ
cjel-5558	556	28	impacts	impact	NOUN
cjel-5558	556	29	attributable	attributable	ADJ
cjel-5558	556	30	to	to	ADP
cjel-5558	556	31	coal	coal	NOUN
cjel-5558	556	32	development	development	NOUN
cjel-5558	556	33	,	,	PUNCT
cjel-5558	556	34	and	and	CCONJ
cjel-5558	556	35	(	(	PUNCT
cjel-5558	556	36	c	c	NOUN
cjel-5558	556	37	)	)	PUNCT
cjel-5558	556	38	to	to	PART
cjel-5558	556	39	invest	invest	VERB
cjel-5558	556	40	in	in	ADP
cjel-5558	556	41	the	the	DET
cjel-5558	556	42	future	future	NOUN
cjel-5558	556	43	,	,	PUNCT
cjel-5558	556	44	when	when	SCONJ
cjel-5558	556	45	new	new	ADJ
cjel-5558	556	46	energy	energy	NOUN
cjel-5558	556	47	technologies	technology	NOUN
cjel-5558	556	48	reduce	reduce	VERB
cjel-5558	556	49	our	our	PRON
cjel-5558	556	50	dependence	dependence	NOUN
cjel-5558	556	51	on	on	ADP
cjel-5558	556	52	coal	coal	NOUN
cjel-5558	556	53	and	and	CCONJ
cjel-5558	556	54	mining	mining	NOUN
cjel-5558	556	55	activity	activity	NOUN
cjel-5558	556	56	may	may	AUX
cjel-5558	556	57	decline	decline	VERB
cjel-5558	556	58	.	.	PUNCT
cjel-5558	556	59	"	"	PUNCT
cjel-5558	557	1	i	i	PRON
cjel-5558	557	2	d.	d.	PROPN
cjel-5558	557	3	at	at	ADP
cjel-5558	557	4	1	1	NUM
cjel-5558	557	5	.	.	PUNCT
cjel-5558	558	1	[	[	X
cjel-5558	558	2	8:185	8:185	NUM
cjel-5558	558	3	commonwealth	commonwealth	PROPN
cjel-5558	558	4	edison	edison	PROPN
cjel-5558	558	5	co.	co.	PROPN
cjel-5558	558	6	v.	v.	ADP
cjel-5558	558	7	montana	montana	PROPN
cjel-5558	558	8	of	of	ADP
cjel-5558	558	9	coal	coal	NOUN
cjel-5558	558	10	development	development	NOUN
cjel-5558	558	11	.	.	PUNCT
cjel-5558	558	12	'	'	PUNCT
cjel-5558	559	1	40	40	NUM
cjel-5558	559	2	these	these	DET
cjel-5558	559	3	representations	representation	NOUN
cjel-5558	559	4	by	by	ADP
cjel-5558	559	5	montana	montana	PROPN
cjel-5558	559	6	's	's	PART
cjel-5558	559	7	legislative	legislative	ADJ
cjel-5558	559	8	and	and	CCONJ
cjel-5558	559	9	executive	executive	ADJ
cjel-5558	559	10	branches	branch	NOUN
cjel-5558	559	11	should	should	AUX
cjel-5558	559	12	have	have	AUX
cjel-5558	559	13	been	be	AUX
cjel-5558	559	14	accorded	accord	VERB
cjel-5558	559	15	great	great	ADJ
cjel-5558	559	16	weight	weight	NOUN
cjel-5558	559	17	.	.	PUNCT
cjel-5558	560	1	formally	formally	ADV
cjel-5558	560	2	,	,	PUNCT
cjel-5558	560	3	they	they	PRON
cjel-5558	560	4	indicate	indicate	VERB
cjel-5558	560	5	that	that	SCONJ
cjel-5558	560	6	a	a	DET
cjel-5558	560	7	user	user	NOUN
cjel-5558	560	8	fee	fee	NOUN
cjel-5558	560	9	analysis	analysis	NOUN
cjel-5558	560	10	would	would	AUX
cjel-5558	560	11	have	have	AUX
cjel-5558	560	12	been	be	AUX
cjel-5558	560	13	proper	proper	ADJ
cjel-5558	560	14	;	;	PUNCT
cjel-5558	560	15	in	in	ADP
cjel-5558	560	16	light	light	NOUN
cjel-5558	560	17	of	of	ADP
cjel-5558	560	18	the	the	DET
cjel-5558	560	19	montana	montana	PROPN
cjel-5558	560	20	tax	tax	NOUN
cjel-5558	560	21	's	's	PART
cjel-5558	560	22	functional	functional	ADJ
cjel-5558	560	23	likeness	likeness	NOUN
cjel-5558	560	24	to	to	ADP
cjel-5558	560	25	a	a	DET
cjel-5558	560	26	user	user	NOUN
cjel-5558	560	27	fee	fee	NOUN
cjel-5558	560	28	,	,	PUNCT
cjel-5558	560	29	that	that	DET
cjel-5558	560	30	result	result	NOUN
cjel-5558	560	31	would	would	AUX
cjel-5558	560	32	have	have	AUX
cjel-5558	560	33	afforded	afford	VERB
cjel-5558	560	34	a	a	DET
cjel-5558	560	35	more	more	ADV
cjel-5558	560	36	sensitive	sensitive	ADJ
cjel-5558	560	37	treatment	treatment	NOUN
cjel-5558	560	38	of	of	ADP
cjel-5558	560	39	the	the	DET
cjel-5558	560	40	facts	fact	NOUN
cjel-5558	560	41	.	.	PUNCT
cjel-5558	561	1	to	to	PART
cjel-5558	561	2	encompass	encompass	VERB
cjel-5558	561	3	severance	severance	ADJ
cjel-5558	561	4	taxes	taxis	NOUN
cjel-5558	561	5	,	,	PUNCT
cjel-5558	561	6	the	the	DET
cjel-5558	561	7	concept	concept	NOUN
cjel-5558	561	8	of	of	ADP
cjel-5558	561	9	a	a	DET
cjel-5558	561	10	user	user	NOUN
cjel-5558	561	11	fee	fee	NOUN
cjel-5558	561	12	should	should	AUX
cjel-5558	561	13	be	be	AUX
cjel-5558	561	14	expanded	expand	VERB
cjel-5558	561	15	to	to	PART
cjel-5558	561	16	embrace	embrace	VERB
cjel-5558	561	17	the	the	DET
cjel-5558	561	18	full	full	ADJ
cjel-5558	561	19	range	range	NOUN
cjel-5558	561	20	of	of	ADP
cjel-5558	561	21	impacts	impact	NOUN
cjel-5558	561	22	which	which	PRON
cjel-5558	561	23	resource	resource	NOUN
cjel-5558	561	24	development	development	NOUN
cjel-5558	561	25	can	can	AUX
cjel-5558	561	26	have	have	VERB
cjel-5558	561	27	on	on	ADP
cjel-5558	561	28	a	a	DET
cjel-5558	561	29	state	state	NOUN
cjel-5558	561	30	.	.	PUNCT
cjel-5558	562	1	rather	rather	ADV
cjel-5558	562	2	than	than	ADP
cjel-5558	562	3	covering	cover	VERB
cjel-5558	562	4	just	just	ADV
cjel-5558	562	5	the	the	DET
cjel-5558	562	6	cost	cost	NOUN
cjel-5558	562	7	of	of	ADP
cjel-5558	562	8	the	the	DET
cjel-5558	562	9	regulations	regulation	NOUN
cjel-5558	562	10	and	and	CCONJ
cjel-5558	562	11	services	service	NOUN
cjel-5558	562	12	for	for	ADP
cjel-5558	562	13	which	which	PRON
cjel-5558	562	14	user	user	NOUN
cjel-5558	562	15	fees	fee	NOUN
cjel-5558	562	16	traditionally	traditionally	ADV
cjel-5558	562	17	have	have	AUX
cjel-5558	562	18	been	be	AUX
cjel-5558	562	19	utilized,'41	utilized,'41	PROPN
cjel-5558	562	20	the	the	DET
cjel-5558	562	21	analysis	analysis	NOUN
cjel-5558	562	22	of	of	ADP
cjel-5558	562	23	a	a	DET
cjel-5558	562	24	severance	severance	NOUN
cjel-5558	562	25	tax	tax	NOUN
cjel-5558	562	26	should	should	AUX
cjel-5558	562	27	cover	cover	VERB
cjel-5558	562	28	the	the	DET
cjel-5558	562	29	cost	cost	NOUN
cjel-5558	562	30	of	of	ADP
cjel-5558	562	31	developing	develop	VERB
cjel-5558	562	32	an	an	DET
cjel-5558	562	33	infrastructure	infrastructure	NOUN
cjel-5558	562	34	to	to	PART
cjel-5558	562	35	cope	cope	VERB
cjel-5558	562	36	with	with	ADP
cjel-5558	562	37	large	large	ADJ
cjel-5558	562	38	-	-	PUNCT
cjel-5558	562	39	scale	scale	NOUN
cjel-5558	562	40	resource	resource	NOUN
cjel-5558	562	41	development	development	NOUN
cjel-5558	562	42	.	.	PUNCT
cjel-5558	563	1	there	there	PRON
cjel-5558	563	2	is	be	VERB
cjel-5558	563	3	no	no	DET
cjel-5558	563	4	reason	reason	NOUN
cjel-5558	563	5	why	why	SCONJ
cjel-5558	563	6	this	this	DET
cjel-5558	563	7	analysis	analysis	NOUN
cjel-5558	563	8	could	could	AUX
cjel-5558	563	9	not	not	PART
cjel-5558	563	10	also	also	ADV
cjel-5558	563	11	make	make	VERB
cjel-5558	563	12	some	some	DET
cjel-5558	563	13	provision	provision	NOUN
cjel-5558	563	14	for	for	ADP
cjel-5558	563	15	a	a	DET
cjel-5558	563	16	reasonable	reasonable	ADJ
cjel-5558	563	17	trust	trust	NOUN
cjel-5558	563	18	fund	fund	NOUN
cjel-5558	563	19	to	to	PART
cjel-5558	563	20	cope	cope	VERB
cjel-5558	563	21	with	with	ADP
cjel-5558	563	22	the	the	DET
cjel-5558	563	23	long	long	ADJ
cjel-5558	563	24	-	-	PUNCT
cjel-5558	563	25	term	term	NOUN
cjel-5558	563	26	costs	cost	NOUN
cjel-5558	563	27	of	of	ADP
cjel-5558	563	28	resource	resource	NOUN
cjel-5558	563	29	development	development	NOUN
cjel-5558	563	30	.	.	PUNCT
cjel-5558	564	1	the	the	DET
cjel-5558	564	2	court	court	NOUN
cjel-5558	564	3	's	's	PART
cjel-5558	564	4	standard	standard	NOUN
cjel-5558	564	5	for	for	ADP
cjel-5558	564	6	assessing	assess	VERB
cjel-5558	564	7	the	the	DET
cjel-5558	564	8	validity	validity	NOUN
cjel-5558	564	9	of	of	ADP
cjel-5558	564	10	user	user	NOUN
cjel-5558	564	11	fees	fee	NOUN
cjel-5558	564	12	has	have	AUX
cjel-5558	564	13	always	always	ADV
cjel-5558	564	14	been	be	AUX
cjel-5558	564	15	quite	quite	ADV
cjel-5558	564	16	flexible	flexible	ADJ
cjel-5558	564	17	,	,	PUNCT
cjel-5558	564	18	and	and	CCONJ
cjel-5558	564	19	there	there	PRON
cjel-5558	564	20	is	be	VERB
cjel-5558	564	21	no	no	DET
cjel-5558	564	22	reason	reason	NOUN
cjel-5558	564	23	why	why	SCONJ
cjel-5558	564	24	the	the	DET
cjel-5558	564	25	analysis	analysis	NOUN
cjel-5558	564	26	can	can	AUX
cjel-5558	564	27	not	not	PART
cjel-5558	564	28	be	be	AUX
cjel-5558	564	29	expanded	expand	VERB
cjel-5558	564	30	to	to	PART
cjel-5558	564	31	cover	cover	VERB
cjel-5558	564	32	the	the	DET
cjel-5558	564	33	services	service	NOUN
cjel-5558	564	34	demanded	demand	VERB
cjel-5558	564	35	of	of	ADP
cjel-5558	564	36	a	a	DET
cjel-5558	564	37	state	state	NOUN
cjel-5558	564	38	to	to	PART
cjel-5558	564	39	accommodate	accommodate	VERB
cjel-5558	564	40	sudden	sudden	ADV
cjel-5558	564	41	,	,	PUNCT
cjel-5558	564	42	large	large	ADJ
cjel-5558	564	43	-	-	PUNCT
cjel-5558	564	44	scale	scale	NOUN
cjel-5558	564	45	resource	resource	NOUN
cjel-5558	564	46	development	development	NOUN
cjel-5558	564	47	.	.	PUNCT
cjel-5558	565	1	this	this	DET
cjel-5558	565	2	inquiry	inquiry	NOUN
cjel-5558	565	3	would	would	AUX
cjel-5558	565	4	be	be	AUX
cjel-5558	565	5	more	more	ADV
cjel-5558	565	6	complex	complex	ADJ
cjel-5558	565	7	than	than	ADP
cjel-5558	565	8	that	that	PRON
cjel-5558	565	9	in	in	ADP
cjel-5558	565	10	traditional	traditional	ADJ
cjel-5558	565	11	user	user	NOUN
cjel-5558	565	12	fee	fee	NOUN
cjel-5558	565	13	cases	case	NOUN
cjel-5558	565	14	.	.	PUNCT
cjel-5558	566	1	however	however	ADV
cjel-5558	566	2	,	,	PUNCT
cjel-5558	566	3	in	in	ADP
cjel-5558	566	4	light	light	NOUN
cjel-5558	566	5	of	of	ADP
cjel-5558	566	6	the	the	DET
cjel-5558	566	7	superficiality	superficiality	NOUN
cjel-5558	566	8	of	of	ADP
cjel-5558	566	9	the	the	DET
cjel-5558	566	10	court	court	NOUN
cjel-5558	566	11	's	's	PART
cjel-5558	566	12	analysis	analysis	NOUN
cjel-5558	566	13	under	under	ADP
cjel-5558	566	14	the	the	DET
cjel-5558	566	15	fourth	fourth	ADJ
cjel-5558	566	16	prong	prong	NOUN
cjel-5558	566	17	in	in	ADP
cjel-5558	566	18	commonwealth	commonwealth	PROPN
cjel-5558	566	19	edison	edison	PROPN
cjel-5558	566	20	,	,	PUNCT
cjel-5558	566	21	the	the	DET
cjel-5558	566	22	threshold	threshold	NOUN
cjel-5558	566	23	analysis	analysis	NOUN
cjel-5558	566	24	under	under	ADP
cjel-5558	566	25	the	the	DET
cjel-5558	566	26	"	"	PUNCT
cjel-5558	566	27	fairly	fairly	ADV
cjel-5558	566	28	related	related	ADJ
cjel-5558	566	29	"	"	PUNCT
cjel-5558	566	30	test	test	NOUN
cjel-5558	566	31	will	will	AUX
cjel-5558	566	32	have	have	VERB
cjel-5558	566	33	to	to	PART
cjel-5558	566	34	become	become	VERB
cjel-5558	566	35	more	more	ADV
cjel-5558	566	36	substantial	substantial	ADJ
cjel-5558	566	37	if	if	SCONJ
cjel-5558	566	38	the	the	DET
cjel-5558	566	39	complete	complete	ADJ
cjel-5558	566	40	auto	auto	NOUN
cjel-5558	566	41	transit	transit	NOUN
cjel-5558	566	42	test	test	NOUN
cjel-5558	566	43	is	be	AUX
cjel-5558	566	44	to	to	PART
cjel-5558	566	45	be	be	AUX
cjel-5558	566	46	a	a	DET
cjel-5558	566	47	practicable	practicable	ADJ
cjel-5558	566	48	gauge	gauge	NOUN
cjel-5558	566	49	of	of	ADP
cjel-5558	566	50	a	a	DET
cjel-5558	566	51	state	state	NOUN
cjel-5558	566	52	tax	tax	NOUN
cjel-5558	566	53	's	's	PART
cjel-5558	566	54	impact	impact	NOUN
cjel-5558	566	55	on	on	ADP
cjel-5558	566	56	interstate	interstate	ADJ
cjel-5558	566	57	commerce	commerce	NOUN
cjel-5558	566	58	.	.	PUNCT
cjel-5558	567	1	both	both	CCONJ
cjel-5558	567	2	the	the	DET
cjel-5558	567	3	modified	modify	VERB
cjel-5558	567	4	user	user	NOUN
cjel-5558	567	5	fee	fee	NOUN
cjel-5558	567	6	standard	standard	NOUN
cjel-5558	567	7	and	and	CCONJ
cjel-5558	567	8	the	the	DET
cjel-5558	567	9	formulation	formulation	NOUN
cjel-5558	567	10	of	of	ADP
cjel-5558	567	11	the	the	DET
cjel-5558	567	12	fourth	fourth	ADJ
cjel-5558	567	13	prong	prong	NOUN
cjel-5558	567	14	of	of	ADP
cjel-5558	567	15	the	the	DET
cjel-5558	567	16	complete	complete	ADJ
cjel-5558	567	17	auto	auto	NOUN
cjel-5558	567	18	transit	transit	NOUN
cjel-5558	567	19	test	test	NOUN
cjel-5558	567	20	in	in	ADP
cjel-5558	567	21	justice	justice	NOUN
cjel-5558	567	22	blackmun	blackmun	PROPN
cjel-5558	567	23	's	's	PART
cjel-5558	567	24	commonwealth	commonwealth	PROPN
cjel-5558	567	25	edison	edison	PROPN
cjel-5558	567	26	dissent	dissent	PROPN
cjel-5558	567	27	attempt	attempt	NOUN
cjel-5558	567	28	to	to	PART
cjel-5558	567	29	forge	forge	VERB
cjel-5558	567	30	a	a	DET
cjel-5558	567	31	middle	middle	ADJ
cjel-5558	567	32	ground	ground	NOUN
cjel-5558	567	33	between	between	ADP
cjel-5558	567	34	the	the	DET
cjel-5558	567	35	factual	factual	ADJ
cjel-5558	567	36	inquiry	inquiry	NOUN
cjel-5558	567	37	of	of	ADP
cjel-5558	567	38	a	a	DET
cjel-5558	567	39	traditional	traditional	ADJ
cjel-5558	567	40	user	user	NOUN
cjel-5558	567	41	fee	fee	NOUN
cjel-5558	567	42	analysis	analysis	NOUN
cjel-5558	567	43	and	and	CCONJ
cjel-5558	567	44	the	the	DET
cjel-5558	567	45	ineffectual	ineffectual	ADJ
cjel-5558	567	46	inquiry	inquiry	NOUN
cjel-5558	567	47	into	into	ADP
cjel-5558	567	48	proportionality	proportionality	NOUN
cjel-5558	567	49	of	of	ADP
cjel-5558	567	50	the	the	DET
cjel-5558	567	51	court	court	NOUN
cjel-5558	567	52	's	's	PART
cjel-5558	567	53	formulation	formulation	NOUN
cjel-5558	567	54	of	of	ADP
cjel-5558	567	55	the	the	DET
cjel-5558	567	56	fourth	fourth	ADJ
cjel-5558	567	57	prong	prong	NOUN
cjel-5558	567	58	.	.	PUNCT
cjel-5558	568	1	either	either	PRON
cjel-5558	568	2	of	of	ADP
cjel-5558	568	3	these	these	DET
cjel-5558	568	4	alternative	alternative	ADJ
cjel-5558	568	5	formulations	formulation	NOUN
cjel-5558	568	6	of	of	ADP
cjel-5558	568	7	the	the	DET
cjel-5558	568	8	examination	examination	NOUN
cjel-5558	568	9	of	of	ADP
cjel-5558	568	10	whether	whether	SCONJ
cjel-5558	568	11	a	a	DET
cjel-5558	568	12	tax	tax	NOUN
cjel-5558	568	13	"	"	PUNCT
cjel-5558	568	14	is	be	AUX
cjel-5558	568	15	fairly	fairly	ADV
cjel-5558	568	16	related	relate	VERB
cjel-5558	568	17	to	to	ADP
cjel-5558	568	18	the	the	DET
cjel-5558	568	19	'	'	PUNCT
cjel-5558	568	20	services	service	NOUN
cjel-5558	568	21	provided	provide	VERB
cjel-5558	568	22	by	by	ADP
cjel-5558	568	23	the	the	DET
cjel-5558	568	24	state	state	NOUN
cjel-5558	568	25	"	"	PUNCT
cjel-5558	568	26	142	142	NUM
cjel-5558	568	27	is	be	AUX
cjel-5558	568	28	more	more	ADV
cjel-5558	568	29	effective	effective	ADJ
cjel-5558	568	30	than	than	ADP
cjel-5558	568	31	the	the	DET
cjel-5558	568	32	court	court	NOUN
cjel-5558	568	33	's	's	PART
cjel-5558	568	34	formulation	formulation	NOUN
cjel-5558	568	35	in	in	ADP
cjel-5558	568	36	achieving	achieve	VERB
cjel-5558	568	37	the	the	DET
cjel-5558	568	38	purpose	purpose	NOUN
cjel-5558	568	39	of	of	ADP
cjel-5558	568	40	the	the	DET
cjel-5558	568	41	complete	complete	ADJ
cjel-5558	568	42	auto	auto	NOUN
cjel-5558	568	43	transit	transit	NOUN
cjel-5558	568	44	140	140	NUM
cjel-5558	568	45	.	.	PUNCT
cjel-5558	568	46	coal	coal	NOUN
cjel-5558	568	47	severance	severance	NOUN
cjel-5558	568	48	tax	tax	NOUN
cjel-5558	568	49	:	:	PUNCT
cjel-5558	568	50	hearings	hearing	NOUN
cjel-5558	568	51	on	on	ADP
cjel-5558	568	52	s.	s.	PROPN
cjel-5558	568	53	2695	2695	NUM
cjel-5558	568	54	before	before	ADP
cjel-5558	568	55	the	the	DET
cjel-5558	568	56	senate	senate	PROPN
cjel-5558	568	57	comm	comm	NOUN
cjel-5558	568	58	.	.	PUNCT
cjel-5558	569	1	on	on	ADP
cjel-5558	569	2	energy	energy	NOUN
cjel-5558	569	3	and	and	CCONJ
cjel-5558	569	4	natural	natural	ADJ
cjel-5558	569	5	resources	resource	NOUN
cjel-5558	569	6	,	,	PUNCT
cjel-5558	569	7	96th	96th	ADJ
cjel-5558	569	8	cong	cong	NOUN
cjel-5558	569	9	.	.	PROPN
cjel-5558	569	10	,	,	PUNCT
cjel-5558	569	11	2d	2d	PROPN
cjel-5558	569	12	sess	sess	NOUN
cjel-5558	569	13	.	.	PUNCT
cjel-5558	570	1	194	194	NUM
cjel-5558	570	2	(	(	PUNCT
cjel-5558	570	3	1980	1980	NUM
cjel-5558	570	4	)	)	PUNCT
cjel-5558	570	5	(	(	PUNCT
cjel-5558	570	6	statement	statement	NOUN
cjel-5558	570	7	of	of	ADP
cjel-5558	570	8	thomas	thomas	PROPN
cjel-5558	570	9	l.	l.	PROPN
cjel-5558	570	10	judge	judge	PROPN
cjel-5558	570	11	,	,	PUNCT
cjel-5558	570	12	governor	governor	NOUN
cjel-5558	570	13	of	of	ADP
cjel-5558	570	14	montana	montana	PROPN
cjel-5558	570	15	)	)	PUNCT
cjel-5558	571	1	[	[	X
cjel-5558	571	2	hereinafter	hereinafter	NOUN
cjel-5558	571	3	cited	cite	VERB
cjel-5558	571	4	as	as	ADP
cjel-5558	571	5	hearings	hearing	NOUN
cjel-5558	571	6	on	on	ADP
cjel-5558	571	7	s.2695	s.2695	PROPN
cjel-5558	571	8	]	]	PUNCT
cjel-5558	571	9	.	.	PUNCT
cjel-5558	572	1	141	141	NUM
cjel-5558	572	2	.	.	PUNCT
cjel-5558	573	1	see	see	VERB
cjel-5558	573	2	,	,	PUNCT
cjel-5558	573	3	e.g.	e.g.	ADV
cjel-5558	573	4	,	,	PUNCT
cjel-5558	573	5	ingels	ingel	NOUN
cjel-5558	573	6	v.	v.	ADP
cjel-5558	573	7	morf	morf	PROPN
cjel-5558	573	8	,	,	PUNCT
cjel-5558	573	9	300	300	NUM
cjel-5558	573	10	u.s	u.s	PROPN
cjel-5558	573	11	.	.	PROPN
cjel-5558	573	12	290	290	NUM
cjel-5558	573	13	(	(	PUNCT
cjel-5558	573	14	1937	1937	NUM
cjel-5558	573	15	)	)	PUNCT
cjel-5558	573	16	(	(	PUNCT
cjel-5558	573	17	road	road	NOUN
cjel-5558	573	18	repairs	repair	NOUN
cjel-5558	573	19	and	and	CCONJ
cjel-5558	573	20	policing	policing	NOUN
cjel-5558	573	21	)	)	PUNCT
cjel-5558	573	22	;	;	PUNCT
cjel-5558	573	23	evansvillevandenburgh	evansvillevandenburgh	PROPN
cjel-5558	573	24	airport	airport	PROPN
cjel-5558	573	25	auth	auth	NOUN
cjel-5558	573	26	.	.	PUNCT
cjel-5558	574	1	dist	dist	NOUN
cjel-5558	574	2	.	.	PUNCT
cjel-5558	575	1	v.	v.	ADP
cjel-5558	575	2	delta	delta	PROPN
cjel-5558	575	3	airlines	airlines	PROPN
cjel-5558	575	4	,	,	PUNCT
cjel-5558	575	5	inc	inc	PROPN
cjel-5558	575	6	.	.	PROPN
cjel-5558	575	7	,	,	PUNCT
cjel-5558	576	1	405	405	NUM
cjel-5558	576	2	u.s	u.s	PROPN
cjel-5558	576	3	.	.	PROPN
cjel-5558	576	4	707	707	NUM
cjel-5558	576	5	(	(	PUNCT
cjel-5558	576	6	1972	1972	NUM
cjel-5558	576	7	)	)	PUNCT
cjel-5558	576	8	(	(	PUNCT
cjel-5558	576	9	airport	airport	NOUN
cjel-5558	576	10	administration	administration	NOUN
cjel-5558	576	11	and	and	CCONJ
cjel-5558	576	12	maintenance	maintenance	NOUN
cjel-5558	576	13	)	)	PUNCT
cjel-5558	576	14	.	.	PUNCT
cjel-5558	577	1	142	142	NUM
cjel-5558	577	2	.	.	PUNCT
cjel-5558	578	1	complete	complete	ADJ
cjel-5558	578	2	auto	auto	NOUN
cjel-5558	578	3	transit	transit	NOUN
cjel-5558	578	4	,	,	PUNCT
cjel-5558	578	5	430	430	NUM
cjel-5558	578	6	u.s	u.s	PROPN
cjel-5558	578	7	.	.	PROPN
cjel-5558	578	8	at	at	ADP
cjel-5558	578	9	279	279	NUM
cjel-5558	578	10	.	.	PUNCT
cjel-5558	579	1	1982	1982	NUM
cjel-5558	579	2	]	]	PUNCT
cjel-5558	579	3	columbia	columbia	PROPN
cjel-5558	579	4	journal	journal	PROPN
cjel-5558	579	5	of	of	ADP
cjel-5558	579	6	environmental	environmental	ADJ
cjel-5558	579	7	law	law	NOUN
cjel-5558	579	8	test	test	NOUN
cjel-5558	579	9	to	to	PART
cjel-5558	579	10	be	be	AUX
cjel-5558	579	11	a	a	DET
cjel-5558	579	12	"	"	PUNCT
cjel-5558	579	13	practical	practical	ADJ
cjel-5558	579	14	analysis	analysis	NOUN
cjel-5558	579	15	"	"	PUNCT
cjel-5558	579	16	'	'	PUNCT
cjel-5558	579	17	143	143	NUM
cjel-5558	579	18	of	of	ADP
cjel-5558	579	19	the	the	DET
cjel-5558	579	20	effect	effect	NOUN
cjel-5558	579	21	of	of	ADP
cjel-5558	579	22	a	a	DET
cjel-5558	579	23	state	state	NOUN
cjel-5558	579	24	tax	tax	NOUN
cjel-5558	579	25	on	on	ADP
cjel-5558	579	26	interstate	interstate	ADJ
cjel-5558	579	27	commerce	commerce	NOUN
cjel-5558	579	28	.	.	PUNCT
cjel-5558	580	1	v.	v.	ADP
cjel-5558	580	2	future	future	ADJ
cjel-5558	580	3	prospects	prospect	NOUN
cjel-5558	580	4	despite	despite	SCONJ
cjel-5558	580	5	the	the	DET
cjel-5558	580	6	court	court	NOUN
cjel-5558	580	7	's	's	PART
cjel-5558	580	8	hopes	hope	NOUN
cjel-5558	580	9	that	that	SCONJ
cjel-5558	580	10	congress	congress	PROPN
cjel-5558	580	11	will	will	AUX
cjel-5558	580	12	resolve	resolve	VERB
cjel-5558	580	13	the	the	DET
cjel-5558	580	14	severance	severance	NOUN
cjel-5558	580	15	tax	tax	NOUN
cjel-5558	580	16	issue	issue	NOUN
cjel-5558	580	17	,	,	PUNCT
cjel-5558	580	18	it	it	PRON
cjel-5558	580	19	is	be	AUX
cjel-5558	580	20	likely	likely	ADJ
cjel-5558	580	21	that	that	SCONJ
cjel-5558	580	22	as	as	ADP
cjel-5558	580	23	a	a	DET
cjel-5558	580	24	result	result	NOUN
cjel-5558	580	25	of	of	ADP
cjel-5558	580	26	its	its	PRON
cjel-5558	580	27	perfunctory	perfunctory	ADJ
cjel-5558	580	28	analysis	analysis	NOUN
cjel-5558	580	29	in	in	ADP
cjel-5558	580	30	commonwealth	commonwealth	PROPN
cjel-5558	580	31	edison	edison	PROPN
cjel-5558	580	32	,	,	PUNCT
cjel-5558	580	33	the	the	DET
cjel-5558	580	34	court	court	NOUN
cjel-5558	580	35	will	will	AUX
cjel-5558	580	36	have	have	VERB
cjel-5558	580	37	to	to	PART
cjel-5558	580	38	readdress	readdress	VERB
cjel-5558	580	39	the	the	DET
cjel-5558	580	40	severance	severance	NOUN
cjel-5558	580	41	tax	tax	NOUN
cjel-5558	580	42	issue	issue	NOUN
cjel-5558	580	43	.	.	PUNCT
cjel-5558	581	1	as	as	SCONJ
cjel-5558	581	2	discussed	discuss	VERB
cjel-5558	581	3	below	below	ADV
cjel-5558	581	4	,	,	PUNCT
cjel-5558	581	5	it	it	PRON
cjel-5558	581	6	will	will	AUX
cjel-5558	581	7	be	be	AUX
cjel-5558	581	8	difficult	difficult	ADJ
cjel-5558	581	9	for	for	SCONJ
cjel-5558	581	10	congress	congress	PROPN
cjel-5558	581	11	to	to	PART
cjel-5558	581	12	overcome	overcome	VERB
cjel-5558	581	13	built	build	VERB
cjel-5558	581	14	-	-	PUNCT
cjel-5558	581	15	in	in	ADP
cjel-5558	581	16	obstacles	obstacle	NOUN
cjel-5558	581	17	to	to	ADP
cjel-5558	581	18	resolving	resolve	VERB
cjel-5558	581	19	the	the	DET
cjel-5558	581	20	severance	severance	NOUN
cjel-5558	581	21	tax	tax	NOUN
cjel-5558	581	22	issue	issue	NOUN
cjel-5558	581	23	.	.	PUNCT
cjel-5558	582	1	during	during	ADP
cjel-5558	582	2	the	the	DET
cjel-5558	582	3	ninety	ninety	NUM
cjel-5558	582	4	-	-	PUNCT
cjel-5558	582	5	sixth	sixth	ADJ
cjel-5558	582	6	congress	congress	NOUN
cjel-5558	582	7	four	four	NUM
cjel-5558	582	8	bills	bill	NOUN
cjel-5558	582	9	were	be	AUX
cjel-5558	582	10	introduced	introduce	VERB
cjel-5558	582	11	to	to	PART
cjel-5558	582	12	place	place	VERB
cjel-5558	582	13	a	a	DET
cjel-5558	582	14	cap	cap	NOUN
cjel-5558	582	15	on	on	ADP
cjel-5558	582	16	coal	coal	NOUN
cjel-5558	582	17	severance	severance	NOUN
cjel-5558	582	18	tax	tax	NOUN
cjel-5558	582	19	rates	rate	NOUN
cjel-5558	582	20	.	.	PUNCT
cjel-5558	583	1	4	4	NUM
cjel-5558	583	2	4	4	NUM
cjel-5558	583	3	thus	thus	ADV
cjel-5558	583	4	far	far	ADV
cjel-5558	583	5	in	in	ADP
cjel-5558	583	6	the	the	DET
cjel-5558	583	7	ninetyseventh	ninetyseventh	ADJ
cjel-5558	583	8	congress	congress	PROPN
cjel-5558	583	9	two	two	NUM
cjel-5558	583	10	such	such	ADJ
cjel-5558	583	11	bills	bill	NOUN
cjel-5558	583	12	have	have	AUX
cjel-5558	583	13	been	be	AUX
cjel-5558	583	14	introduced.145	introduced.145	ADJ
cjel-5558	583	15	none	none	NOUN
cjel-5558	583	16	of	of	ADP
cjel-5558	583	17	the	the	DET
cjel-5558	583	18	bills	bill	NOUN
cjel-5558	583	19	proposed	propose	VERB
cjel-5558	583	20	in	in	ADP
cjel-5558	583	21	the	the	DET
cjel-5558	583	22	ninety	ninety	NUM
cjel-5558	583	23	-	-	PUNCT
cjel-5558	583	24	sixth	sixth	ADJ
cjel-5558	583	25	congress	congress	NOUN
cjel-5558	583	26	was	be	AUX
cjel-5558	583	27	enacted	enact	VERB
cjel-5558	583	28	.	.	PUNCT
cjel-5558	584	1	one	one	NUM
cjel-5558	584	2	proposal	proposal	NOUN
cjel-5558	584	3	for	for	ADP
cjel-5558	584	4	a	a	DET
cjel-5558	584	5	12.5	12.5	NUM
cjel-5558	584	6	%	%	NOUN
cjel-5558	584	7	cap	cap	NOUN
cjel-5558	584	8	on	on	ADP
cjel-5558	584	9	coal	coal	NOUN
cjel-5558	584	10	severance	severance	NOUN
cjel-5558	584	11	tax	tax	NOUN
cjel-5558	584	12	rates	rate	NOUN
cjel-5558	584	13	,	,	PUNCT
cjel-5558	584	14	h.r	h.r	PROPN
cjel-5558	584	15	.	.	PROPN
cjel-5558	584	16	6625	6625	NUM
cjel-5558	584	17	,	,	PUNCT
cjel-5558	584	18	was	be	AUX
cjel-5558	584	19	reported	report	VERB
cjel-5558	584	20	out	out	ADP
cjel-5558	584	21	by	by	ADP
cjel-5558	584	22	the	the	DET
cjel-5558	584	23	house	house	PROPN
cjel-5558	584	24	committee	committee	PROPN
cjel-5558	584	25	on	on	ADP
cjel-5558	584	26	interstate	interstate	ADJ
cjel-5558	584	27	and	and	CCONJ
cjel-5558	584	28	foreign	foreign	ADJ
cjel-5558	584	29	commerce	commerce	NOUN
cjel-5558	584	30	in	in	ADP
cjel-5558	584	31	the	the	DET
cjel-5558	584	32	final	final	ADJ
cjel-5558	584	33	days	day	NOUN
cjel-5558	584	34	of	of	ADP
cjel-5558	584	35	the	the	DET
cjel-5558	584	36	ninety	ninety	NUM
cjel-5558	584	37	-	-	PUNCT
cjel-5558	584	38	sixth	sixth	ADJ
cjel-5558	584	39	congress	congress	NOUN
cjel-5558	584	40	.	.	PUNCT
cjel-5558	585	1	14	14	NUM
cjel-5558	586	1	the	the	DET
cjel-5558	586	2	full	full	ADJ
cjel-5558	586	3	house	house	NOUN
cjel-5558	586	4	never	never	ADV
cjel-5558	586	5	acted	act	VERB
cjel-5558	586	6	on	on	ADP
cjel-5558	586	7	h.r	h.r	PROPN
cjel-5558	586	8	.	.	PROPN
cjel-5558	586	9	6625	6625	NUM
cjel-5558	586	10	.	.	PUNCT
cjel-5558	587	1	among	among	ADP
cjel-5558	587	2	the	the	DET
cjel-5558	587	3	committee	committee	NOUN
cjel-5558	587	4	's	's	PART
cjel-5558	587	5	findings	finding	NOUN
cjel-5558	587	6	were	be	AUX
cjel-5558	587	7	the	the	DET
cjel-5558	587	8	following	following	NOUN
cjel-5558	587	9	:	:	PUNCT
cjel-5558	587	10	5	5	X
cjel-5558	587	11	)	)	PUNCT
cjel-5558	587	12	certain	certain	ADJ
cjel-5558	587	13	state	state	NOUN
cjel-5558	587	14	coal	coal	NOUN
cjel-5558	587	15	severance	severance	NOUN
cjel-5558	587	16	tax	tax	NOUN
cjel-5558	587	17	rates	rate	NOUN
cjel-5558	587	18	in	in	ADP
cjel-5558	587	19	excess	excess	NOUN
cjel-5558	587	20	of	of	ADP
cjel-5558	587	21	121/2	121/2	NUM
cjel-5558	587	22	percent	percent	NOUN
cjel-5558	587	23	are	be	AUX
cjel-5558	587	24	resulting	result	VERB
cjel-5558	587	25	in	in	ADP
cjel-5558	587	26	revenues	revenue	NOUN
cjel-5558	587	27	being	be	AUX
cjel-5558	587	28	paid	pay	VERB
cjel-5558	587	29	to	to	ADP
cjel-5558	587	30	those	those	DET
cjel-5558	587	31	states	state	NOUN
cjel-5558	587	32	far	far	ADV
cjel-5558	587	33	in	in	ADP
cjel-5558	587	34	excess	excess	NOUN
cjel-5558	587	35	of	of	ADP
cjel-5558	587	36	the	the	DET
cjel-5558	587	37	direct	direct	ADJ
cjel-5558	587	38	and	and	CCONJ
cjel-5558	587	39	indirect	indirect	ADJ
cjel-5558	587	40	impact	impact	NOUN
cjel-5558	587	41	costs	cost	VERB
cjel-5558	587	42	attributable	attributable	ADJ
cjel-5558	587	43	to	to	ADP
cjel-5558	587	44	the	the	DET
cjel-5558	587	45	coal	coal	NOUN
cjel-5558	587	46	production	production	NOUN
cjel-5558	587	47	while	while	SCONJ
cjel-5558	587	48	unreasonably	unreasonably	ADV
cjel-5558	587	49	increasing	increase	VERB
cjel-5558	587	50	energy	energy	NOUN
cjel-5558	587	51	costs	cost	NOUN
cjel-5558	587	52	,	,	PUNCT
cjel-5558	587	53	including	include	VERB
cjel-5558	587	54	electric	electric	ADJ
cjel-5558	587	55	utility	utility	NOUN
cjel-5558	587	56	rates	rate	NOUN
cjel-5558	587	57	to	to	ADP
cjel-5558	587	58	out	out	ADV
cjel-5558	587	59	-	-	PUNCT
cjel-5558	587	60	of	of	ADP
cjel-5558	587	61	-	-	PUNCT
cjel-5558	587	62	state	state	NOUN
cjel-5558	587	63	consumers	consumer	NOUN
cjel-5558	587	64	;	;	PUNCT
cjel-5558	587	65	6	6	X
cjel-5558	587	66	)	)	PUNCT
cjel-5558	587	67	a	a	DET
cjel-5558	587	68	state	state	NOUN
cjel-5558	587	69	tax	tax	NOUN
cjel-5558	587	70	unfairly	unfairly	ADV
cjel-5558	587	71	skewed	skew	VERB
cjel-5558	587	72	to	to	PART
cjel-5558	587	73	elicit	elicit	VERB
cjel-5558	587	74	revenues	revenue	NOUN
cjel-5558	587	75	from	from	ADP
cjel-5558	587	76	out	out	ADJ
cjel-5558	587	77	-	-	PUNCT
cjel-5558	587	78	ofstate	ofstate	NOUN
cjel-5558	587	79	residents	resident	NOUN
cjel-5558	587	80	who	who	PRON
cjel-5558	587	81	are	be	AUX
cjel-5558	587	82	denied	deny	VERB
cjel-5558	587	83	a	a	DET
cjel-5558	587	84	voting	vote	VERB
cjel-5558	587	85	voice	voice	NOUN
cjel-5558	587	86	in	in	ADP
cjel-5558	587	87	determining	determine	VERB
cjel-5558	587	88	such	such	ADJ
cjel-5558	587	89	tax	tax	NOUN
cjel-5558	587	90	may	may	AUX
cjel-5558	587	91	polarize	polarize	VERB
cjel-5558	587	92	the	the	DET
cjel-5558	587	93	nation	nation	NOUN
cjel-5558	587	94	and	and	CCONJ
cjel-5558	587	95	promote	promote	VERB
cjel-5558	587	96	fractiousness	fractiousness	NOUN
cjel-5558	587	97	and	and	CCONJ
cjel-5558	587	98	regional	regional	ADJ
cjel-5558	587	99	divisiveness	divisiveness	NOUN
cjel-5558	587	100	....	....	PUNCT
cjel-5558	588	1	147	147	NUM
cjel-5558	588	2	the	the	DET
cjel-5558	588	3	opposing	opposing	ADJ
cjel-5558	588	4	camps	camp	NOUN
cjel-5558	588	5	in	in	ADP
cjel-5558	588	6	the	the	DET
cjel-5558	588	7	dispute	dispute	NOUN
cjel-5558	588	8	over	over	ADP
cjel-5558	588	9	coal	coal	NOUN
cjel-5558	588	10	severance	severance	NOUN
cjel-5558	588	11	tax	tax	NOUN
cjel-5558	588	12	rates	rate	NOUN
cjel-5558	588	13	have	have	VERB
cjel-5558	588	14	yet	yet	ADV
cjel-5558	588	15	to	to	PART
cjel-5558	588	16	find	find	VERB
cjel-5558	588	17	a	a	DET
cjel-5558	588	18	common	common	ADJ
cjel-5558	588	19	ground	ground	NOUN
cjel-5558	588	20	on	on	ADP
cjel-5558	588	21	which	which	PRON
cjel-5558	588	22	to	to	PART
cjel-5558	588	23	wage	wage	VERB
cjel-5558	588	24	a	a	DET
cjel-5558	588	25	meaningful	meaningful	ADJ
cjel-5558	588	26	debate	debate	NOUN
cjel-5558	588	27	.	.	PUNCT
cjel-5558	589	1	until	until	SCONJ
cjel-5558	589	2	some	some	DET
cjel-5558	589	3	consensus	consensus	NOUN
cjel-5558	589	4	is	be	AUX
cjel-5558	589	5	reached	reach	VERB
cjel-5558	589	6	on	on	ADP
cjel-5558	589	7	the	the	DET
cjel-5558	589	8	function	function	NOUN
cjel-5558	589	9	to	to	PART
cjel-5558	589	10	be	be	AUX
cjel-5558	589	11	served	serve	VERB
cjel-5558	589	12	by	by	ADP
cjel-5558	589	13	severance	severance	NOUN
cjel-5558	589	14	taxes	taxis	NOUN
cjel-5558	589	15	,	,	PUNCT
cjel-5558	589	16	and	and	CCONJ
cjel-5558	589	17	until	until	SCONJ
cjel-5558	589	18	the	the	DET
cjel-5558	589	19	scope	scope	NOUN
cjel-5558	589	20	of	of	ADP
cjel-5558	589	21	the	the	DET
cjel-5558	589	22	debate	debate	NOUN
cjel-5558	589	23	is	be	AUX
cjel-5558	589	24	broadened	broaden	VERB
cjel-5558	589	25	to	to	PART
cjel-5558	589	26	recognize	recognize	VERB
cjel-5558	589	27	the	the	DET
cjel-5558	589	28	impact	impact	NOUN
cjel-5558	589	29	of	of	ADP
cjel-5558	589	30	severance	severance	ADJ
cjel-5558	589	31	taxes	taxis	NOUN
cjel-5558	589	32	on	on	ADP
cjel-5558	589	33	natural	natural	ADJ
cjel-5558	589	34	resources	resource	NOUN
cjel-5558	589	35	other	other	ADJ
cjel-5558	589	36	than	than	ADP
cjel-5558	589	37	coal	coal	NOUN
cjel-5558	589	38	,	,	PUNCT
cjel-5558	589	39	the	the	DET
cjel-5558	589	40	prospects	prospect	NOUN
cjel-5558	589	41	for	for	ADP
cjel-5558	589	42	congressional	congressional	ADJ
cjel-5558	589	43	action	action	NOUN
cjel-5558	589	44	on	on	ADP
cjel-5558	589	45	the	the	DET
cjel-5558	589	46	severance	severance	NOUN
cjel-5558	589	47	tax	tax	NOUN
cjel-5558	589	48	question	question	NOUN
cjel-5558	589	49	remain	remain	VERB
cjel-5558	589	50	nil	nil	ADJ
cjel-5558	589	51	.	.	PUNCT
cjel-5558	590	1	143	143	NUM
cjel-5558	590	2	.	.	PUNCT
cjel-5558	591	1	i	i	PRON
cjel-5558	591	2	d.	d.	PROPN
cjel-5558	591	3	144	144	NUM
cjel-5558	591	4	.	.	PUNCT
cjel-5558	592	1	s.	s.	PROPN
cjel-5558	592	2	2695	2695	NUM
cjel-5558	592	3	,	,	PUNCT
cjel-5558	592	4	96th	96th	ADJ
cjel-5558	592	5	cong	cong	NOUN
cjel-5558	592	6	.	.	PROPN
cjel-5558	592	7	,	,	PUNCT
cjel-5558	592	8	2d	2d	PROPN
cjel-5558	592	9	seas	sea	NOUN
cjel-5558	592	10	.	.	PUNCT
cjel-5558	593	1	(	(	PUNCT
cjel-5558	593	2	1980),126	1980),126	NUM
cjel-5558	593	3	cong	cong	NOUN
cjel-5558	593	4	.	.	PUNCT
cjel-5558	594	1	rec	rec	PROPN
cjel-5558	594	2	.	.	PUNCT
cjel-5558	594	3	s5306	s5306	PROPN
cjel-5558	594	4	(	(	PUNCT
cjel-5558	594	5	daily	daily	PROPN
cjel-5558	594	6	ed	ed	NOUN
cjel-5558	594	7	.	.	PUNCT
cjel-5558	595	1	may	may	AUX
cjel-5558	595	2	14	14	NUM
cjel-5558	595	3	,	,	PUNCT
cjel-5558	595	4	1980	1980	NUM
cjel-5558	595	5	)	)	PUNCT
cjel-5558	595	6	;	;	PUNCT
cjel-5558	595	7	h.r	h.r	PROPN
cjel-5558	595	8	.	.	PROPN
cjel-5558	595	9	7163	7163	NUM
cjel-5558	595	10	,	,	PUNCT
cjel-5558	595	11	96th	96th	ADJ
cjel-5558	595	12	cong	cong	NOUN
cjel-5558	595	13	.	.	PROPN
cjel-5558	595	14	,	,	PUNCT
cjel-5558	595	15	2d	2d	NUM
cjel-5558	595	16	sess	sess	NOUN
cjel-5558	595	17	.	.	PUNCT
cjel-5558	596	1	(	(	PUNCT
cjel-5558	596	2	1980	1980	NUM
cjel-5558	596	3	)	)	PUNCT
cjel-5558	596	4	;	;	PUNCT
cjel-5558	596	5	h.r	h.r	PROPN
cjel-5558	596	6	.	.	PROPN
cjel-5558	596	7	6654	6654	NUM
cjel-5558	596	8	,	,	PUNCT
cjel-5558	596	9	96th	96th	ADJ
cjel-5558	596	10	cong	cong	NOUN
cjel-5558	596	11	.	.	PROPN
cjel-5558	596	12	,	,	PUNCT
cjel-5558	596	13	2d	2d	NUM
cjel-5558	596	14	sess	sess	NOUN
cjel-5558	596	15	.	.	PUNCT
cjel-5558	597	1	(	(	PUNCT
cjel-5558	597	2	1980	1980	NUM
cjel-5558	597	3	)	)	PUNCT
cjel-5558	597	4	;	;	PUNCT
cjel-5558	597	5	h.r	h.r	PROPN
cjel-5558	597	6	.	.	PROPN
cjel-5558	597	7	6625	6625	NUM
cjel-5558	597	8	,	,	PUNCT
cjel-5558	597	9	96th	96th	ADJ
cjel-5558	597	10	cong	cong	NOUN
cjel-5558	597	11	.	.	PROPN
cjel-5558	597	12	,	,	PUNCT
cjel-5558	597	13	2d	2d	NUM
cjel-5558	597	14	sess	sess	NOUN
cjel-5558	597	15	.	.	PUNCT
cjel-5558	598	1	(	(	PUNCT
cjel-5558	598	2	1980	1980	NUM
cjel-5558	598	3	)	)	PUNCT
cjel-5558	598	4	.	.	PUNCT
cjel-5558	599	1	145	145	NUM
cjel-5558	599	2	.	.	PUNCT
cjel-5558	600	1	s.	s.	PROPN
cjel-5558	600	2	178	178	NUM
cjel-5558	600	3	,	,	PUNCT
cjel-5558	600	4	97th	97th	ADJ
cjel-5558	600	5	cong	cong	NOUN
cjel-5558	600	6	.	.	PUNCT
cjel-5558	600	7	,	,	PUNCT
cjel-5558	600	8	1st	1st	ADJ
cjel-5558	600	9	sess	sess	NOUN
cjel-5558	600	10	.	.	PUNCT
cjel-5558	601	1	(	(	PUNCT
cjel-5558	601	2	1981	1981	NUM
cjel-5558	601	3	)	)	PUNCT
cjel-5558	601	4	;	;	PUNCT
cjel-5558	601	5	h.r	h.r	PROPN
cjel-5558	601	6	.	.	PROPN
cjel-5558	601	7	1313	1313	NUM
cjel-5558	601	8	,	,	PUNCT
cjel-5558	601	9	97th	97th	ADJ
cjel-5558	601	10	cong	cong	NOUN
cjel-5558	601	11	.	.	PUNCT
cjel-5558	601	12	,	,	PUNCT
cjel-5558	601	13	1st	1st	ADJ
cjel-5558	601	14	sess	sess	NOUN
cjel-5558	601	15	.	.	PUNCT
cjel-5558	602	1	(	(	PUNCT
cjel-5558	602	2	1981	1981	NUM
cjel-5558	602	3	)	)	PUNCT
cjel-5558	602	4	.	.	PUNCT
cjel-5558	603	1	146	146	NUM
cjel-5558	603	2	.	.	PUNCT
cjel-5558	604	1	h.r	h.r	PROPN
cjel-5558	604	2	.	.	PROPN
cjel-5558	604	3	rep	rep	PROPN
cjel-5558	604	4	.	.	PROPN
cjel-5558	604	5	no	no	INTJ
cjel-5558	604	6	.	.	NOUN
cjel-5558	605	1	96	96	NUM
cjel-5558	605	2	-	-	SYM
cjel-5558	605	3	1527	1527	NUM
cjel-5558	605	4	,	,	PUNCT
cjel-5558	605	5	pr	pr	NOUN
cjel-5558	605	6	.	.	NOUN
cjel-5558	605	7	1	1	NUM
cjel-5558	605	8	(	(	PUNCT
cjel-5558	605	9	1980	1980	NUM
cjel-5558	605	10	)	)	PUNCT
cjel-5558	605	11	.	.	PUNCT
cjel-5558	606	1	147	147	NUM
cjel-5558	606	2	.	.	PUNCT
cjel-5558	607	1	i	i	PRON
cjel-5558	607	2	d.	d.	PROPN
cjel-5558	607	3	at	at	ADP
cjel-5558	607	4	2	2	NUM
cjel-5558	607	5	.	.	PUNCT
cjel-5558	608	1	[	[	X
cjel-5558	608	2	8:185	8:185	NUM
cjel-5558	608	3	commonwealth	commonwealth	PROPN
cjel-5558	608	4	edison	edison	PROPN
cjel-5558	608	5	co.	co.	PROPN
cjel-5558	608	6	v.	v.	ADP
cjel-5558	608	7	montana	montana	PROPN
cjel-5558	608	8	proponents	proponent	NOUN
cjel-5558	608	9	of	of	ADP
cjel-5558	608	10	a	a	DET
cjel-5558	608	11	ceiling	ceiling	NOUN
cjel-5558	608	12	on	on	ADP
cjel-5558	608	13	coal	coal	NOUN
cjel-5558	608	14	severance	severance	NOUN
cjel-5558	608	15	tax	tax	NOUN
cjel-5558	608	16	rates	rate	NOUN
cjel-5558	608	17	argue	argue	VERB
cjel-5558	608	18	that	that	SCONJ
cjel-5558	608	19	the	the	DET
cjel-5558	608	20	rates	rate	NOUN
cjel-5558	608	21	typically	typically	ADV
cjel-5558	608	22	bear	bear	VERB
cjel-5558	608	23	no	no	DET
cjel-5558	608	24	relation	relation	NOUN
cjel-5558	608	25	to	to	ADP
cjel-5558	608	26	the	the	DET
cjel-5558	608	27	cost	cost	NOUN
cjel-5558	608	28	of	of	ADP
cjel-5558	608	29	coal	coal	NOUN
cjel-5558	608	30	development	development	NOUN
cjel-5558	608	31	and	and	CCONJ
cjel-5558	608	32	claim	claim	VERB
cjel-5558	608	33	that	that	SCONJ
cjel-5558	608	34	the	the	DET
cjel-5558	608	35	taxes	taxis	NOUN
cjel-5558	608	36	are	be	AUX
cjel-5558	608	37	an	an	DET
cjel-5558	608	38	effort	effort	NOUN
cjel-5558	608	39	by	by	ADP
cjel-5558	608	40	the	the	DET
cjel-5558	608	41	coal	coal	NOUN
cjel-5558	608	42	-	-	PUNCT
cjel-5558	608	43	producing	produce	VERB
cjel-5558	608	44	states	state	NOUN
cjel-5558	608	45	to	to	PART
cjel-5558	608	46	take	take	VERB
cjel-5558	608	47	advantage	advantage	NOUN
cjel-5558	608	48	of	of	ADP
cjel-5558	608	49	the	the	DET
cjel-5558	608	50	surge	surge	NOUN
cjel-5558	608	51	in	in	ADP
cjel-5558	608	52	demand	demand	NOUN
cjel-5558	608	53	created	create	VERB
cjel-5558	608	54	by	by	ADP
cjel-5558	608	55	the	the	DET
cjel-5558	608	56	energy	energy	NOUN
cjel-5558	608	57	crisis.148	crisis.148	NOUN
cjel-5558	608	58	they	they	PRON
cjel-5558	608	59	cite	cite	VERB
cjel-5558	608	60	studies	study	NOUN
cjel-5558	608	61	asserting	assert	VERB
cjel-5558	608	62	that	that	SCONJ
cjel-5558	608	63	a	a	DET
cjel-5558	608	64	tax	tax	NOUN
cjel-5558	608	65	of	of	ADP
cjel-5558	608	66	two	two	NUM
cjel-5558	608	67	to	to	PART
cjel-5558	608	68	four	four	NUM
cjel-5558	608	69	cents	cent	NOUN
cjel-5558	608	70	per	per	ADP
cjel-5558	608	71	ton	ton	NOUN
cjel-5558	608	72	would	would	AUX
cjel-5558	608	73	cover	cover	VERB
cjel-5558	608	74	the	the	DET
cjel-5558	608	75	cost	cost	NOUN
cjel-5558	608	76	of	of	ADP
cjel-5558	608	77	coal	coal	NOUN
cjel-5558	608	78	development	development	NOUN
cjel-5558	608	79	.	.	PUNCT
cjel-5558	609	1	149	149	NUM
cjel-5558	609	2	advocates	advocate	NOUN
cjel-5558	609	3	of	of	ADP
cjel-5558	609	4	a	a	DET
cjel-5558	609	5	cap	cap	NOUN
cjel-5558	609	6	on	on	ADP
cjel-5558	609	7	severance	severance	NOUN
cjel-5558	609	8	tax	tax	NOUN
cjel-5558	609	9	rates	rate	NOUN
cjel-5558	609	10	point	point	VERB
cjel-5558	609	11	out	out	ADP
cjel-5558	609	12	that	that	SCONJ
cjel-5558	609	13	much	much	ADJ
cjel-5558	609	14	of	of	ADP
cjel-5558	609	15	the	the	DET
cjel-5558	609	16	coal	coal	NOUN
cjel-5558	609	17	extraction	extraction	NOUN
cjel-5558	609	18	taxed	tax	VERB
cjel-5558	609	19	by	by	ADP
cjel-5558	609	20	the	the	DET
cjel-5558	609	21	producing	produce	VERB
cjel-5558	609	22	states	state	NOUN
cjel-5558	609	23	occurs	occur	VERB
cjel-5558	609	24	on	on	ADP
cjel-5558	609	25	federal	federal	ADJ
cjel-5558	609	26	lands	land	NOUN
cjel-5558	609	27	,	,	PUNCT
cjel-5558	609	28	yielding	yield	VERB
cjel-5558	609	29	funds	fund	NOUN
cjel-5558	609	30	for	for	ADP
cjel-5558	609	31	reclamation	reclamation	NOUN
cjel-5558	609	32	'	'	PART
cjel-5558	609	33	50	50	NUM
cjel-5558	609	34	and	and	CCONJ
cjel-5558	609	35	a	a	DET
cjel-5558	609	36	return	return	NOUN
cjel-5558	609	37	of	of	ADP
cjel-5558	609	38	fifty	fifty	NUM
cjel-5558	609	39	percent	percent	NOUN
cjel-5558	609	40	of	of	ADP
cjel-5558	609	41	federal	federal	ADJ
cjel-5558	609	42	royalties	royalty	NOUN
cjel-5558	609	43	to	to	ADP
cjel-5558	609	44	the	the	DET
cjel-5558	609	45	producing	produce	VERB
cjel-5558	609	46	states	state	NOUN
cjel-5558	609	47	.	.	PUNCT
cjel-5558	609	48	'	'	PUNCT
cjel-5558	610	1	5	5	NUM
cjel-5558	610	2	'	'	PUNCT
cjel-5558	610	3	the	the	DET
cjel-5558	610	4	allocation	allocation	NOUN
cjel-5558	610	5	of	of	ADP
cjel-5558	610	6	a	a	DET
cjel-5558	610	7	significant	significant	ADJ
cjel-5558	610	8	portion	portion	NOUN
cjel-5558	610	9	of	of	ADP
cjel-5558	610	10	severance	severance	NOUN
cjel-5558	610	11	tax	tax	NOUN
cjel-5558	610	12	revenues	revenue	NOUN
cjel-5558	610	13	to	to	ADP
cjel-5558	610	14	state	state	NOUN
cjel-5558	610	15	trust	trust	NOUN
cjel-5558	610	16	funds	fund	NOUN
cjel-5558	610	17	is	be	AUX
cjel-5558	610	18	taken	take	VERB
cjel-5558	610	19	as	as	ADP
cjel-5558	610	20	evidence	evidence	NOUN
cjel-5558	610	21	that	that	SCONJ
cjel-5558	610	22	producing	produce	VERB
cjel-5558	610	23	states	state	NOUN
cjel-5558	610	24	do	do	AUX
cjel-5558	610	25	not	not	PART
cjel-5558	610	26	need	need	VERB
cjel-5558	610	27	all	all	PRON
cjel-5558	610	28	of	of	ADP
cjel-5558	610	29	the	the	DET
cjel-5558	610	30	revenues	revenue	NOUN
cjel-5558	610	31	generated	generate	VERB
cjel-5558	610	32	by	by	ADP
cjel-5558	610	33	severance	severance	NOUN
cjel-5558	610	34	taxes	taxis	NOUN
cjel-5558	610	35	.	.	PUNCT
cjel-5558	611	1	152	152	NUM
cjel-5558	611	2	proponents	proponent	NOUN
cjel-5558	611	3	of	of	ADP
cjel-5558	611	4	a	a	DET
cjel-5558	611	5	severance	severance	NOUN
cjel-5558	611	6	tax	tax	NOUN
cjel-5558	611	7	rate	rate	NOUN
cjel-5558	611	8	ceiling	ceiling	NOUN
cjel-5558	611	9	also	also	ADV
cjel-5558	611	10	point	point	VERB
cjel-5558	611	11	to	to	ADP
cjel-5558	611	12	the	the	DET
cjel-5558	611	13	potential	potential	ADJ
cjel-5558	611	14	adverse	adverse	ADJ
cjel-5558	611	15	effects	effect	NOUN
cjel-5558	611	16	of	of	ADP
cjel-5558	611	17	severance	severance	NOUN
cjel-5558	611	18	taxes	taxis	NOUN
cjel-5558	611	19	upon	upon	SCONJ
cjel-5558	611	20	the	the	DET
cjel-5558	611	21	federal	federal	ADJ
cjel-5558	611	22	system	system	NOUN
cjel-5558	611	23	.	.	PUNCT
cjel-5558	612	1	specifically	specifically	ADV
cjel-5558	612	2	,	,	PUNCT
cjel-5558	612	3	they	they	PRON
cjel-5558	612	4	predict	predict	VERB
cjel-5558	612	5	an	an	DET
cjel-5558	612	6	unprecedented	unprecedented	ADJ
cjel-5558	612	7	transfer	transfer	NOUN
cjel-5558	612	8	of	of	ADP
cjel-5558	612	9	wealth	wealth	NOUN
cjel-5558	612	10	to	to	ADP
cjel-5558	612	11	the	the	DET
cjel-5558	612	12	producing	produce	VERB
cjel-5558	612	13	states	state	NOUN
cjel-5558	612	14	,	,	PUNCT
cjel-5558	612	15	the	the	DET
cjel-5558	612	16	distortion	distortion	NOUN
cjel-5558	612	17	of	of	ADP
cjel-5558	612	18	federal	federal	ADJ
cjel-5558	612	19	revenue	revenue	NOUN
cjel-5558	612	20	sharing	sharing	NOUN
cjel-5558	612	21	alloctions	alloction	NOUN
cjel-5558	612	22	,	,	PUNCT
cjel-5558	612	23	and	and	CCONJ
cjel-5558	612	24	the	the	DET
cjel-5558	612	25	possibility	possibility	NOUN
cjel-5558	612	26	of	of	ADP
cjel-5558	612	27	retaliatory	retaliatory	ADJ
cjel-5558	612	28	taxes	taxis	NOUN
cjel-5558	612	29	by	by	ADP
cjel-5558	612	30	the	the	DET
cjel-5558	612	31	consuming	consume	VERB
cjel-5558	612	32	states	state	NOUN
cjel-5558	612	33	.	.	PUNCT
cjel-5558	613	1	153	153	NUM
cjel-5558	613	2	advocates	advocate	NOUN
cjel-5558	613	3	of	of	ADP
cjel-5558	613	4	the	the	DET
cjel-5558	613	5	legislation	legislation	NOUN
cjel-5558	613	6	dismiss	dismiss	VERB
cjel-5558	613	7	their	their	PRON
cjel-5558	613	8	opponents	opponent	NOUN
cjel-5558	613	9	'	'	PART
cjel-5558	613	10	argument	argument	NOUN
cjel-5558	613	11	that	that	SCONJ
cjel-5558	613	12	a	a	DET
cjel-5558	613	13	ceiling	ceiling	NOUN
cjel-5558	613	14	on	on	ADP
cjel-5558	613	15	severance	severance	NOUN
cjel-5558	613	16	taxes	taxis	NOUN
cjel-5558	613	17	would	would	AUX
cjel-5558	613	18	set	set	VERB
cjel-5558	613	19	a	a	DET
cjel-5558	613	20	dangerous	dangerous	ADJ
cjel-5558	613	21	precedent	precedent	NOUN
cjel-5558	613	22	for	for	ADP
cjel-5558	613	23	federal	federal	ADJ
cjel-5558	613	24	limits	limit	NOUN
cjel-5558	613	25	on	on	ADP
cjel-5558	613	26	other	other	ADJ
cjel-5558	613	27	exercises	exercise	NOUN
cjel-5558	613	28	of	of	ADP
cjel-5558	613	29	state	state	NOUN
cjel-5558	613	30	taxing	tax	VERB
cjel-5558	613	31	power	power	NOUN
cjel-5558	613	32	because	because	SCONJ
cjel-5558	613	33	,	,	PUNCT
cjel-5558	613	34	they	they	PRON
cjel-5558	613	35	claim	claim	VERB
cjel-5558	613	36	,	,	PUNCT
cjel-5558	613	37	the	the	DET
cjel-5558	613	38	severance	severance	NOUN
cjel-5558	613	39	tax	tax	NOUN
cjel-5558	613	40	situation	situation	NOUN
cjel-5558	613	41	is	be	AUX
cjel-5558	613	42	unique	unique	ADJ
cjel-5558	613	43	.	.	PUNCT
cjel-5558	614	1	154	154	NUM
cjel-5558	614	2	opponents	opponent	NOUN
cjel-5558	614	3	of	of	ADP
cjel-5558	614	4	a	a	DET
cjel-5558	614	5	ceiling	ceiling	NOUN
cjel-5558	614	6	on	on	ADP
cjel-5558	614	7	coal	coal	NOUN
cjel-5558	614	8	severance	severance	NOUN
cjel-5558	614	9	tax	tax	NOUN
cjel-5558	614	10	rates	rate	NOUN
cjel-5558	614	11	argue	argue	VERB
cjel-5558	614	12	that	that	SCONJ
cjel-5558	614	13	the	the	DET
cjel-5558	614	14	legislation	legislation	NOUN
cjel-5558	614	15	would	would	AUX
cjel-5558	614	16	be	be	AUX
cjel-5558	614	17	an	an	DET
cjel-5558	614	18	unconstitutional	unconstitutional	ADJ
cjel-5558	614	19	limit	limit	NOUN
cjel-5558	614	20	on	on	ADP
cjel-5558	614	21	state	state	NOUN
cjel-5558	614	22	freedom	freedom	NOUN
cjel-5558	614	23	to	to	PART
cjel-5558	614	24	structure	structure	VERB
cjel-5558	614	25	integral	integral	ADJ
cjel-5558	614	26	operations	operation	NOUN
cjel-5558	614	27	in	in	ADP
cjel-5558	614	28	areas	area	NOUN
cjel-5558	614	29	of	of	ADP
cjel-5558	614	30	traditional	traditional	ADJ
cjel-5558	614	31	governmental	governmental	ADJ
cjel-5558	614	32	functions	function	NOUN
cjel-5558	614	33	,	,	PUNCT
cjel-5558	614	34	citing	cite	VERB
cjel-5558	614	35	the	the	DET
cjel-5558	614	36	supreme	supreme	PROPN
cjel-5558	614	37	court	court	PROPN
cjel-5558	614	38	's	's	PART
cjel-5558	614	39	decision	decision	NOUN
cjel-5558	614	40	in	in	ADP
cjel-5558	614	41	national	national	PROPN
cjel-5558	614	42	league	league	PROPN
cjel-5558	614	43	of	of	ADP
cjel-5558	614	44	cities	city	NOUN
cjel-5558	614	45	v.	v.	ADP
cjel-5558	614	46	usery	usery	NOUN
cjel-5558	614	47	.	.	PUNCT
cjel-5558	615	1	155	155	NUM
cjel-5558	616	1	it	it	PRON
cjel-5558	616	2	is	be	AUX
cjel-5558	616	3	argued	argue	VERB
cjel-5558	616	4	that	that	SCONJ
cjel-5558	616	5	a	a	DET
cjel-5558	616	6	cap	cap	NOUN
cjel-5558	616	7	on	on	ADP
cjel-5558	616	8	coal	coal	NOUN
cjel-5558	616	9	severance	severance	NOUN
cjel-5558	616	10	tax	tax	NOUN
cjel-5558	616	11	rates	rate	NOUN
cjel-5558	616	12	would	would	AUX
cjel-5558	616	13	create	create	VERB
cjel-5558	616	14	a	a	DET
cjel-5558	616	15	dangerous	dangerous	ADJ
cjel-5558	616	16	precedent	precedent	NOUN
cjel-5558	616	17	for	for	ADP
cjel-5558	616	18	federal	federal	ADJ
cjel-5558	616	19	limits	limit	NOUN
cjel-5558	616	20	on	on	ADP
cjel-5558	616	21	other	other	ADJ
cjel-5558	616	22	forms	form	NOUN
cjel-5558	616	23	of	of	ADP
cjel-5558	616	24	state	state	NOUN
cjel-5558	616	25	taxation	taxation	NOUN
cjel-5558	616	26	.	.	PUNCT
cjel-5558	617	1	15	15	NUM
cjel-5558	617	2	148	148	NUM
cjel-5558	617	3	.	.	PUNCT
cjel-5558	617	4	hearings	hearing	NOUN
cjel-5558	617	5	on	on	ADP
cjel-5558	617	6	s.	s.	PROPN
cjel-5558	617	7	2695	2695	NUM
cjel-5558	617	8	,	,	PUNCT
cjel-5558	617	9	supra	supra	PROPN
cjel-5558	617	10	note	note	NOUN
cjel-5558	617	11	140	140	NUM
cjel-5558	617	12	,	,	PUNCT
cjel-5558	617	13	at	at	ADP
cjel-5558	617	14	247	247	NUM
cjel-5558	617	15	(	(	PUNCT
cjel-5558	617	16	statement	statement	NOUN
cjel-5558	617	17	of	of	ADP
cjel-5558	617	18	william	william	PROPN
cjel-5558	617	19	p.	p.	PROPN
cjel-5558	617	20	rogers	rogers	PROPN
cjel-5558	617	21	)	)	PUNCT
cjel-5558	617	22	.	.	PUNCT
cjel-5558	618	1	149	149	NUM
cjel-5558	618	2	.	.	PUNCT
cjel-5558	619	1	i	i	PRON
cjel-5558	619	2	d.	d.	PROPN
cjel-5558	619	3	(	(	PUNCT
cjel-5558	619	4	statement	statement	NOUN
cjel-5558	619	5	of	of	ADP
cjel-5558	619	6	william	william	PROPN
cjel-5558	619	7	p.	p.	PROPN
cjel-5558	619	8	rogers	rogers	PROPN
cjel-5558	619	9	,	,	PUNCT
cjel-5558	619	10	quoting	quote	VERB
cjel-5558	619	11	from	from	ADP
cjel-5558	619	12	study	study	NOUN
cjel-5558	619	13	prepared	prepare	VERB
cjel-5558	619	14	by	by	ADP
cjel-5558	619	15	national	national	ADJ
cjel-5558	619	16	economic	economic	ADJ
cjel-5558	619	17	research	research	NOUN
cjel-5558	619	18	associates	associate	NOUN
cjel-5558	619	19	)	)	PUNCT
cjel-5558	619	20	.	.	PUNCT
cjel-5558	620	1	150	150	NUM
cjel-5558	620	2	.	.	NOUN
cjel-5558	620	3	30	30	NUM
cjel-5558	620	4	u.s.c	u.s.c	NOUN
cjel-5558	620	5	.	.	PUNCT
cjel-5558	621	1	§	§	PROPN
cjel-5558	621	2	191	191	NUM
cjel-5558	621	3	(	(	PUNCT
cjel-5558	621	4	1976	1976	NUM
cjel-5558	621	5	)	)	PUNCT
cjel-5558	621	6	.	.	PUNCT
cjel-5558	622	1	see	see	VERB
cjel-5558	622	2	supra	supra	PROPN
cjel-5558	622	3	note	note	PROPN
cjel-5558	622	4	45	45	NUM
cjel-5558	622	5	.	.	NOUN
cjel-5558	622	6	151	151	NUM
cjel-5558	622	7	.	.	PUNCT
cjel-5558	623	1	hearings	hearing	NOUN
cjel-5558	623	2	on	on	ADP
cjel-5558	623	3	s.	s.	PROPN
cjel-5558	623	4	2695	2695	NUM
cjel-5558	623	5	,	,	PUNCT
cjel-5558	623	6	supra	supra	PROPN
cjel-5558	623	7	note	note	NOUN
cjel-5558	623	8	140	140	NUM
cjel-5558	623	9	,	,	PUNCT
cjel-5558	623	10	at	at	ADP
cjel-5558	623	11	50	50	NUM
cjel-5558	623	12	(	(	PUNCT
cjel-5558	623	13	statement	statement	NOUN
cjel-5558	623	14	of	of	ADP
cjel-5558	623	15	sen	sen	PROPN
cjel-5558	623	16	.	.	PROPN
cjel-5558	623	17	durenberger	durenberger	PROPN
cjel-5558	623	18	)	)	PUNCT
cjel-5558	623	19	.	.	PUNCT
cjel-5558	624	1	152	152	NUM
cjel-5558	624	2	.	.	PUNCT
cjel-5558	625	1	i	i	PRON
cjel-5558	625	2	d.	d.	PROPN
cjel-5558	625	3	at	at	ADP
cjel-5558	625	4	250	250	NUM
cjel-5558	625	5	(	(	PUNCT
cjel-5558	625	6	statement	statement	NOUN
cjel-5558	625	7	of	of	ADP
cjel-5558	625	8	william	william	PROPN
cjel-5558	625	9	p.	p.	PROPN
cjel-5558	625	10	rogers	rogers	PROPN
cjel-5558	625	11	)	)	PUNCT
cjel-5558	625	12	.	.	PUNCT
cjel-5558	626	1	153	153	NUM
cjel-5558	626	2	.	.	PUNCT
cjel-5558	627	1	i	i	PRON
cjel-5558	627	2	d.	d.	PROPN
cjel-5558	627	3	at	at	ADP
cjel-5558	627	4	39	39	NUM
cjel-5558	627	5	(	(	PUNCT
cjel-5558	627	6	statement	statement	NOUN
cjel-5558	627	7	of	of	ADP
cjel-5558	627	8	sen	sen	PROPN
cjel-5558	627	9	.	.	PROPN
cjel-5558	627	10	durenberger	durenberger	PROPN
cjel-5558	627	11	)	)	PUNCT
cjel-5558	627	12	.	.	PUNCT
cjel-5558	628	1	154	154	NUM
cjel-5558	628	2	.	.	PUNCT
cjel-5558	629	1	i	i	PRON
cjel-5558	629	2	d.	d.	PROPN
cjel-5558	629	3	at	at	ADP
cjel-5558	629	4	39	39	NUM
cjel-5558	629	5	(	(	PUNCT
cjel-5558	629	6	statement	statement	NOUN
cjel-5558	629	7	of	of	ADP
cjel-5558	629	8	william	william	PROPN
cjel-5558	629	9	p.	p.	PROPN
cjel-5558	629	10	rogers	rogers	PROPN
cjel-5558	629	11	)	)	PUNCT
cjel-5558	629	12	.	.	PUNCT
cjel-5558	630	1	155	155	NUM
cjel-5558	630	2	.	.	X
cjel-5558	630	3	426	426	NUM
cjel-5558	631	1	u.s	u.s	PROPN
cjel-5558	631	2	.	.	PROPN
cjel-5558	631	3	833	833	NUM
cjel-5558	631	4	(	(	PUNCT
cjel-5558	631	5	1976	1976	NUM
cjel-5558	631	6	)	)	PUNCT
cjel-5558	631	7	.	.	PUNCT
cjel-5558	632	1	in	in	ADP
cjel-5558	632	2	national	national	PROPN
cjel-5558	632	3	league	league	PROPN
cjel-5558	632	4	of	of	ADP
cjel-5558	632	5	cities	city	NOUN
cjel-5558	632	6	,	,	PUNCT
cjel-5558	632	7	the	the	DET
cjel-5558	632	8	court	court	NOUN
cjel-5558	632	9	in	in	ADP
cjel-5558	632	10	a	a	DET
cjel-5558	632	11	5	5	NUM
cjel-5558	632	12	-	-	SYM
cjel-5558	632	13	4	4	NUM
cjel-5558	632	14	decision	decision	NOUN
cjel-5558	632	15	held	hold	VERB
cjel-5558	632	16	that	that	SCONJ
cjel-5558	632	17	the	the	DET
cjel-5558	632	18	federal	federal	ADJ
cjel-5558	632	19	fair	fair	ADJ
cjel-5558	632	20	labor	labor	NOUN
cjel-5558	632	21	standards	standard	NOUN
cjel-5558	632	22	act	act	NOUN
cjel-5558	632	23	was	be	AUX
cjel-5558	632	24	not	not	PART
cjel-5558	632	25	applicable	applicable	ADJ
cjel-5558	632	26	to	to	ADP
cjel-5558	632	27	the	the	DET
cjel-5558	632	28	states	state	NOUN
cjel-5558	632	29	and	and	CCONJ
cjel-5558	632	30	their	their	PRON
cjel-5558	632	31	political	political	ADJ
cjel-5558	632	32	subdivisions	subdivision	NOUN
cjel-5558	632	33	so	so	ADV
cjel-5558	632	34	far	far	ADV
cjel-5558	632	35	as	as	SCONJ
cjel-5558	632	36	they	they	PRON
cjel-5558	632	37	are	be	AUX
cjel-5558	632	38	engaged	engage	VERB
cjel-5558	632	39	in	in	ADP
cjel-5558	632	40	carrying	carry	VERB
cjel-5558	632	41	out	out	ADP
cjel-5558	632	42	"	"	PUNCT
cjel-5558	632	43	traditional	traditional	ADJ
cjel-5558	632	44	governmental	governmental	ADJ
cjel-5558	632	45	functions	function	NOUN
cjel-5558	632	46	.	.	PUNCT
cjel-5558	632	47	"	"	PUNCT
cjel-5558	633	1	i	i	PRON
cjel-5558	633	2	d.	d.	PROPN
cjel-5558	633	3	at	at	ADP
cjel-5558	633	4	852	852	NUM
cjel-5558	633	5	.	.	PUNCT
cjel-5558	634	1	156	156	NUM
cjel-5558	634	2	.	.	PUNCT
cjel-5558	635	1	federal	federal	ADJ
cjel-5558	635	2	preemption	preemption	NOUN
cjel-5558	635	3	hearings	hearing	NOUN
cjel-5558	635	4	,	,	PUNCT
cjel-5558	635	5	supra	supra	PROPN
cjel-5558	635	6	note	note	NOUN
cjel-5558	635	7	24	24	NUM
cjel-5558	635	8	,	,	PUNCT
cjel-5558	635	9	at	at	ADP
cjel-5558	635	10	32	32	NUM
cjel-5558	635	11	(	(	PUNCT
cjel-5558	635	12	statement	statement	NOUN
cjel-5558	635	13	of	of	ADP
cjel-5558	635	14	robert	robert	PROPN
cjel-5558	635	15	hall	hall	PROPN
cjel-5558	635	16	)	)	PUNCT
cjel-5558	635	17	.	.	PUNCT
cjel-5558	636	1	1982	1982	NUM
cjel-5558	636	2	]	]	PUNCT
cjel-5558	636	3	columbia	columbia	PROPN
cjel-5558	636	4	journal	journal	PROPN
cjel-5558	636	5	of	of	ADP
cjel-5558	636	6	environmental	environmental	ADJ
cjel-5558	636	7	law	law	NOUN
cjel-5558	636	8	opponents	opponent	NOUN
cjel-5558	636	9	of	of	ADP
cjel-5558	636	10	the	the	DET
cjel-5558	636	11	legislation	legislation	NOUN
cjel-5558	636	12	claim	claim	VERB
cjel-5558	636	13	that	that	SCONJ
cjel-5558	636	14	the	the	DET
cjel-5558	636	15	12.5	12.5	NUM
cjel-5558	636	16	%	%	NOUN
cjel-5558	636	17	ceiling	ceiling	NOUN
cjel-5558	636	18	in	in	ADP
cjel-5558	636	19	the	the	DET
cjel-5558	636	20	proposed	propose	VERB
cjel-5558	636	21	statutes	statute	NOUN
cjel-5558	636	22	is	be	AUX
cjel-5558	636	23	an	an	DET
cjel-5558	636	24	arbitrary	arbitrary	ADJ
cjel-5558	636	25	limit	limit	NOUN
cjel-5558	636	26	bearing	bear	VERB
cjel-5558	636	27	no	no	DET
cjel-5558	636	28	relation	relation	NOUN
cjel-5558	636	29	to	to	ADP
cjel-5558	636	30	the	the	DET
cjel-5558	636	31	cost	cost	NOUN
cjel-5558	636	32	of	of	ADP
cjel-5558	636	33	coal	coal	NOUN
cjel-5558	636	34	development	development	NOUN
cjel-5558	636	35	.	.	PUNCT
cjel-5558	637	1	they	they	PRON
cjel-5558	637	2	cite	cite	VERB
cjel-5558	637	3	a	a	DET
cjel-5558	637	4	congressional	congressional	ADJ
cjel-5558	637	5	budget	budget	NOUN
cjel-5558	637	6	office	office	NOUN
cjel-5558	637	7	study	study	NOUN
cjel-5558	637	8	of	of	ADP
cjel-5558	637	9	the	the	DET
cjel-5558	637	10	costs	cost	NOUN
cjel-5558	637	11	of	of	ADP
cjel-5558	637	12	coal	coal	NOUN
cjel-5558	637	13	development	development	NOUN
cjel-5558	637	14	5	5	NUM
cjel-5558	637	15	7	7	NUM
cjel-5558	637	16	and	and	CCONJ
cjel-5558	637	17	a	a	DET
cjel-5558	637	18	los	los	PROPN
cjel-5558	637	19	alamos	alamos	PROPN
cjel-5558	637	20	scientific	scientific	PROPN
cjel-5558	637	21	laboratory	laboratory	NOUN
cjel-5558	637	22	study	study	NOUN
cjel-5558	637	23	indicating	indicate	VERB
cjel-5558	637	24	that	that	SCONJ
cjel-5558	637	25	severance	severance	NOUN
cjel-5558	637	26	taxes	taxis	NOUN
cjel-5558	637	27	on	on	ADP
cjel-5558	637	28	coal	coal	NOUN
cjel-5558	637	29	would	would	AUX
cjel-5558	637	30	not	not	PART
cjel-5558	637	31	become	become	VERB
cjel-5558	637	32	a	a	DET
cjel-5558	637	33	burden	burden	NOUN
cjel-5558	637	34	on	on	ADP
cjel-5558	637	35	interstate	interstate	ADJ
cjel-5558	637	36	commerce	commerce	NOUN
cjel-5558	637	37	until	until	SCONJ
cjel-5558	637	38	they	they	PRON
cjel-5558	637	39	reached	reach	VERB
cjel-5558	637	40	the	the	DET
cjel-5558	637	41	35	35	NUM
cjel-5558	637	42	to	to	PART
cjel-5558	637	43	40	40	NUM
cjel-5558	637	44	%	%	NOUN
cjel-5558	637	45	range.15	range.15	NOUN
cjel-5558	637	46	8	8	NUM
cjel-5558	637	47	as	as	ADP
cjel-5558	637	48	for	for	ADP
cjel-5558	637	49	policy	policy	NOUN
cjel-5558	637	50	,	,	PUNCT
cjel-5558	637	51	severance	severance	NOUN
cjel-5558	637	52	tax	tax	NOUN
cjel-5558	637	53	defenders	defender	NOUN
cjel-5558	637	54	argue	argue	VERB
cjel-5558	637	55	that	that	SCONJ
cjel-5558	637	56	free	free	ADJ
cjel-5558	637	57	market	market	NOUN
cjel-5558	637	58	principles	principle	NOUN
cjel-5558	637	59	require	require	VERB
cjel-5558	637	60	that	that	SCONJ
cjel-5558	637	61	energy	energy	NOUN
cjel-5558	637	62	customers	customer	NOUN
cjel-5558	637	63	be	be	AUX
cjel-5558	637	64	allowed	allow	VERB
cjel-5558	637	65	to	to	PART
cjel-5558	637	66	decide	decide	VERB
cjel-5558	637	67	whether	whether	SCONJ
cjel-5558	637	68	the	the	DET
cjel-5558	637	69	tax	tax	NOUN
cjel-5558	637	70	is	be	AUX
cjel-5558	637	71	an	an	DET
cjel-5558	637	72	unreasonable	unreasonable	ADJ
cjel-5558	637	73	burden	burden	NOUN
cjel-5558	637	74	on	on	ADP
cjel-5558	637	75	interstate	interstate	ADJ
cjel-5558	637	76	commerce	commerce	NOUN
cjel-5558	637	77	.	.	PUNCT
cjel-5558	638	1	59	59	NUM
cjel-5558	639	1	in	in	ADP
cjel-5558	639	2	answer	answer	NOUN
cjel-5558	639	3	to	to	ADP
cjel-5558	639	4	charges	charge	NOUN
cjel-5558	639	5	that	that	SCONJ
cjel-5558	639	6	severance	severance	NOUN
cjel-5558	639	7	taxes	taxis	NOUN
cjel-5558	639	8	raise	raise	VERB
cjel-5558	639	9	the	the	DET
cjel-5558	639	10	cost	cost	NOUN
cjel-5558	639	11	of	of	ADP
cjel-5558	639	12	energy	energy	NOUN
cjel-5558	639	13	to	to	PART
cjel-5558	639	14	end	end	VERB
cjel-5558	639	15	users	user	NOUN
cjel-5558	639	16	,	,	PUNCT
cjel-5558	639	17	opponents	opponent	NOUN
cjel-5558	639	18	of	of	ADP
cjel-5558	639	19	the	the	DET
cjel-5558	639	20	tax	tax	NOUN
cjel-5558	639	21	limit	limit	NOUN
cjel-5558	639	22	point	point	NOUN
cjel-5558	639	23	to	to	ADP
cjel-5558	639	24	the	the	DET
cjel-5558	639	25	fact	fact	NOUN
cjel-5558	639	26	that	that	SCONJ
cjel-5558	639	27	severance	severance	NOUN
cjel-5558	639	28	taxes	taxis	NOUN
cjel-5558	639	29	are	be	AUX
cjel-5558	639	30	a	a	DET
cjel-5558	639	31	miniscule	miniscule	ADJ
cjel-5558	639	32	part	part	NOUN
cjel-5558	639	33	of	of	ADP
cjel-5558	639	34	the	the	DET
cjel-5558	639	35	final	final	ADJ
cjel-5558	639	36	price	price	NOUN
cjel-5558	639	37	of	of	ADP
cjel-5558	639	38	coal	coal	NOUN
cjel-5558	639	39	,	,	PUNCT
cjel-5558	639	40	far	far	ADV
cjel-5558	639	41	exceeded	exceed	VERB
cjel-5558	639	42	by	by	ADP
cjel-5558	639	43	transportation	transportation	NOUN
cjel-5558	639	44	costs	cost	NOUN
cjel-5558	639	45	and	and	CCONJ
cjel-5558	639	46	state	state	NOUN
cjel-5558	639	47	sales	sale	NOUN
cjel-5558	639	48	taxes	taxis	NOUN
cjel-5558	639	49	on	on	ADP
cjel-5558	639	50	energy	energy	NOUN
cjel-5558	639	51	consumers.1	consumers.1	NOUN
cjel-5558	639	52	0	0	NUM
cjel-5558	639	53	they	they	PRON
cjel-5558	639	54	note	note	VERB
cjel-5558	639	55	that	that	SCONJ
cjel-5558	639	56	on	on	ADP
cjel-5558	639	57	a	a	DET
cjel-5558	639	58	per	per	ADP
cjel-5558	639	59	-	-	PUNCT
cjel-5558	639	60	btu	btu	NOUN
cjel-5558	639	61	basis	basis	NOUN
cjel-5558	639	62	the	the	DET
cjel-5558	639	63	montana	montana	PROPN
cjel-5558	639	64	coal	coal	PROPN
cjel-5558	639	65	severance	severance	NOUN
cjel-5558	639	66	tax	tax	NOUN
cjel-5558	639	67	is	be	AUX
cjel-5558	639	68	in	in	ADP
cjel-5558	639	69	line	line	NOUN
cjel-5558	639	70	with	with	ADP
cjel-5558	639	71	the	the	DET
cjel-5558	639	72	severance	severance	NOUN
cjel-5558	639	73	taxes	taxis	NOUN
cjel-5558	639	74	levied	levy	VERB
cjel-5558	639	75	by	by	ADP
cjel-5558	639	76	oiland	oiland	NOUN
cjel-5558	639	77	gas	gas	NOUN
cjel-5558	639	78	-	-	PUNCT
cjel-5558	639	79	producing	produce	VERB
cjel-5558	639	80	states	state	NOUN
cjel-5558	639	81	.	.	PUNCT
cjel-5558	639	82	"	"	PUNCT
cjel-5558	640	1	finally	finally	ADV
cjel-5558	640	2	,	,	PUNCT
cjel-5558	640	3	opponents	opponent	NOUN
cjel-5558	640	4	reject	reject	VERB
cjel-5558	640	5	the	the	DET
cjel-5558	640	6	premise	premise	NOUN
cjel-5558	640	7	that	that	SCONJ
cjel-5558	640	8	coal	coal	NOUN
cjel-5558	640	9	mined	mine	VERB
cjel-5558	640	10	on	on	ADP
cjel-5558	640	11	federal	federal	ADJ
cjel-5558	640	12	lands	land	NOUN
cjel-5558	640	13	should	should	AUX
cjel-5558	640	14	be	be	AUX
cjel-5558	640	15	specially	specially	ADV
cjel-5558	640	16	shielded	shield	VERB
cjel-5558	640	17	from	from	ADP
cjel-5558	640	18	state	state	NOUN
cjel-5558	640	19	taxation	taxation	NOUN
cjel-5558	640	20	.	.	PUNCT
cjel-5558	641	1	they	they	PRON
cjel-5558	641	2	would	would	AUX
cjel-5558	641	3	treat	treat	VERB
cjel-5558	641	4	federal	federal	ADJ
cjel-5558	641	5	ownership	ownership	NOUN
cjel-5558	641	6	as	as	ADP
cjel-5558	641	7	irrelevant	irrelevant	ADJ
cjel-5558	641	8	in	in	ADP
cjel-5558	641	9	light	light	NOUN
cjel-5558	641	10	of	of	ADP
cjel-5558	641	11	the	the	DET
cjel-5558	641	12	legal	legal	ADJ
cjel-5558	641	13	recognition	recognition	NOUN
cjel-5558	641	14	accorded	accord	VERB
cjel-5558	641	15	private	private	ADJ
cjel-5558	641	16	property	property	NOUN
cjel-5558	641	17	rights	right	NOUN
cjel-5558	641	18	16	16	NUM
cjel-5558	641	19	2	2	NUM
cjel-5558	641	20	in	in	ADP
cjel-5558	641	21	coal	coal	NOUN
cjel-5558	641	22	on	on	ADP
cjel-5558	641	23	the	the	DET
cjel-5558	641	24	leased	lease	VERB
cjel-5558	641	25	federal	federal	ADJ
cjel-5558	641	26	lands.16	lands.16	NOUN
cjel-5558	641	27	3	3	NUM
cjel-5558	641	28	furthermore	furthermore	ADV
cjel-5558	641	29	,	,	PUNCT
cjel-5558	641	30	defenders	defender	NOUN
cjel-5558	641	31	of	of	ADP
cjel-5558	641	32	the	the	DET
cjel-5558	641	33	severance	severance	NOUN
cjel-5558	641	34	taxes	taxis	NOUN
cjel-5558	641	35	claim	claim	VERB
cjel-5558	641	36	that	that	SCONJ
cjel-5558	641	37	federal	federal	ADJ
cjel-5558	641	38	royalty	royalty	NOUN
cjel-5558	641	39	refunds	refund	NOUN
cjel-5558	641	40	and	and	CCONJ
cjel-5558	641	41	reclamation	reclamation	NOUN
cjel-5558	641	42	funds	fund	NOUN
cjel-5558	641	43	are	be	AUX
cjel-5558	641	44	inadequate	inadequate	ADJ
cjel-5558	641	45	to	to	PART
cjel-5558	641	46	cover	cover	VERB
cjel-5558	641	47	the	the	DET
cjel-5558	641	48	cost	cost	NOUN
cjel-5558	641	49	of	of	ADP
cjel-5558	641	50	coal	coal	NOUN
cjel-5558	641	51	development	development	NOUN
cjel-5558	641	52	.	.	PUNCT
cjel-5558	642	1	6	6	NUM
cjel-5558	642	2	4	4	NUM
cjel-5558	642	3	severance	severance	NOUN
cjel-5558	642	4	tax	tax	NOUN
cjel-5558	642	5	trust	trust	NOUN
cjel-5558	642	6	funds	fund	NOUN
cjel-5558	642	7	are	be	AUX
cjel-5558	642	8	justified	justify	VERB
cjel-5558	642	9	as	as	ADP
cjel-5558	642	10	an	an	DET
cjel-5558	642	11	exercise	exercise	NOUN
cjel-5558	642	12	of	of	ADP
cjel-5558	642	13	the	the	DET
cjel-5558	642	14	state	state	NOUN
cjel-5558	642	15	's	's	PART
cjel-5558	642	16	freedom	freedom	NOUN
cjel-5558	642	17	to	to	PART
cjel-5558	642	18	dispose	dispose	VERB
cjel-5558	642	19	of	of	ADP
cjel-5558	642	20	its	its	PRON
cjel-5558	642	21	revenues	revenue	NOUN
cjel-5558	642	22	in	in	ADP
cjel-5558	642	23	the	the	DET
cjel-5558	642	24	best	good	ADJ
cjel-5558	642	25	interest	interest	NOUN
cjel-5558	642	26	of	of	ADP
cjel-5558	642	27	the	the	DET
cjel-5558	642	28	state.165	state.165	NOUN
cjel-5558	642	29	157	157	NUM
cjel-5558	642	30	.	.	PUNCT
cjel-5558	643	1	i	i	PRON
cjel-5558	643	2	d.	d.	PROPN
cjel-5558	643	3	at	at	ADP
cjel-5558	643	4	46	46	NUM
cjel-5558	643	5	(	(	PUNCT
cjel-5558	643	6	statement	statement	NOUN
cjel-5558	643	7	of	of	ADP
cjel-5558	643	8	ruth	ruth	NOUN
cjel-5558	643	9	towe	towe	NOUN
cjel-5558	643	10	)	)	PUNCT
cjel-5558	643	11	.	.	PUNCT
cjel-5558	644	1	158	158	X
cjel-5558	644	2	.	.	PUNCT
cjel-5558	645	1	i	i	PRON
cjel-5558	645	2	d.	d.	PROPN
cjel-5558	645	3	at	at	ADP
cjel-5558	645	4	32	32	NUM
cjel-5558	645	5	,	,	PUNCT
cjel-5558	645	6	34	34	NUM
cjel-5558	645	7	(	(	PUNCT
cjel-5558	645	8	statement	statement	NOUN
cjel-5558	645	9	of	of	ADP
cjel-5558	645	10	robert	robert	PROPN
cjel-5558	645	11	hall	hall	PROPN
cjel-5558	645	12	)	)	PUNCT
cjel-5558	645	13	.	.	PUNCT
cjel-5558	646	1	159	159	NUM
cjel-5558	646	2	.	.	PUNCT
cjel-5558	647	1	i	i	PRON
cjel-5558	647	2	d.	d.	PROPN
cjel-5558	647	3	at	at	ADP
cjel-5558	647	4	12	12	NUM
cjel-5558	647	5	(	(	PUNCT
cjel-5558	647	6	statement	statement	NOUN
cjel-5558	647	7	of	of	ADP
cjel-5558	647	8	joseph	joseph	PROPN
cjel-5558	647	9	mcelwain	mcelwain	PROPN
cjel-5558	647	10	)	)	PUNCT
cjel-5558	647	11	.	.	PUNCT
cjel-5558	648	1	160	160	NUM
cjel-5558	648	2	.	.	PUNCT
cjel-5558	648	3	hearings	hearing	NOUN
cjel-5558	648	4	on	on	ADP
cjel-5558	648	5	s.	s.	PROPN
cjel-5558	648	6	2695	2695	NUM
cjel-5558	648	7	,	,	PUNCT
cjel-5558	648	8	supra	supra	PROPN
cjel-5558	648	9	note	note	NOUN
cjel-5558	648	10	140	140	NUM
cjel-5558	648	11	,	,	PUNCT
cjel-5558	648	12	at	at	ADP
cjel-5558	648	13	121	121	NUM
cjel-5558	648	14	(	(	PUNCT
cjel-5558	648	15	statement	statement	NOUN
cjel-5558	648	16	of	of	ADP
cjel-5558	648	17	sen	sen	PROPN
cjel-5558	648	18	.	.	PROPN
cjel-5558	648	19	melcher	melcher	PROPN
cjel-5558	648	20	)	)	PUNCT
cjel-5558	648	21	.	.	PUNCT
cjel-5558	649	1	161	161	NUM
cjel-5558	649	2	.	.	PUNCT
cjel-5558	650	1	i	i	PRON
cjel-5558	650	2	d.	d.	PROPN
cjel-5558	650	3	at	at	ADP
cjel-5558	650	4	9	9	NUM
cjel-5558	650	5	(	(	PUNCT
cjel-5558	650	6	statement	statement	NOUN
cjel-5558	650	7	of	of	ADP
cjel-5558	650	8	sen	sen	PROPN
cjel-5558	650	9	.	.	PROPN
cjel-5558	650	10	wallop	wallop	PROPN
cjel-5558	650	11	)	)	PUNCT
cjel-5558	650	12	.	.	PUNCT
cjel-5558	651	1	162	162	NUM
cjel-5558	651	2	.	.	PUNCT
cjel-5558	652	1	see	see	VERB
cjel-5558	652	2	,	,	PUNCT
cjel-5558	652	3	e.g.	e.g.	ADV
cjel-5558	652	4	,	,	PUNCT
cjel-5558	652	5	london	london	PROPN
cjel-5558	652	6	extension	extension	NOUN
cjel-5558	652	7	mining	mining	PROPN
cjel-5558	652	8	co.	co.	PROPN
cjel-5558	652	9	v.	v.	PROPN
cjel-5558	652	10	ellis	ellis	PROPN
cjel-5558	652	11	,	,	PUNCT
cjel-5558	652	12	134	134	NUM
cjel-5558	652	13	f.2d	f.2d	NOUN
cjel-5558	652	14	405	405	NUM
cjel-5558	652	15	,	,	PUNCT
cjel-5558	652	16	411	411	NUM
cjel-5558	652	17	(	(	PUNCT
cjel-5558	652	18	10th	10th	ADJ
cjel-5558	652	19	cir	cir	NOUN
cjel-5558	652	20	.	.	PUNCT
cjel-5558	652	21	1943	1943	NUM
cjel-5558	652	22	)	)	PUNCT
cjel-5558	652	23	;	;	PUNCT
cjel-5558	652	24	olson	olson	NOUN
cjel-5558	652	25	v.	v.	PROPN
cjel-5558	652	26	pedersen	pedersen	PROPN
cjel-5558	652	27	,	,	PUNCT
cjel-5558	652	28	194	194	NUM
cjel-5558	652	29	neb	neb	NOUN
cjel-5558	652	30	.	.	PROPN
cjel-5558	652	31	159	159	NUM
cjel-5558	652	32	,	,	PUNCT
cjel-5558	652	33	172	172	NUM
cjel-5558	652	34	,	,	PUNCT
cjel-5558	652	35	231	231	NUM
cjel-5558	652	36	n.w.2d	n.w.2d	SYM
cjel-5558	652	37	310	310	NUM
cjel-5558	652	38	,	,	PUNCT
cjel-5558	652	39	318	318	NUM
cjel-5558	652	40	(	(	PUNCT
cjel-5558	652	41	1975	1975	NUM
cjel-5558	652	42	)	)	PUNCT
cjel-5558	652	43	;	;	PUNCT
cjel-5558	652	44	58	58	NUM
cjel-5558	652	45	c.j.s	c.j.s	NOUN
cjel-5558	652	46	.	.	PUNCT
cjel-5558	653	1	mines	mine	NOUN
cjel-5558	653	2	and	and	CCONJ
cjel-5558	653	3	minerals	mineral	NOUN
cjel-5558	653	4	§	§	PROPN
cjel-5558	653	5	177	177	NUM
cjel-5558	653	6	(	(	PUNCT
cjel-5558	653	7	1948	1948	NUM
cjel-5558	653	8	)	)	PUNCT
cjel-5558	653	9	.	.	PUNCT
cjel-5558	654	1	163	163	NUM
cjel-5558	654	2	.	.	PUNCT
cjel-5558	655	1	hearings	hearing	NOUN
cjel-5558	655	2	on	on	ADP
cjel-5558	655	3	s.	s.	PROPN
cjel-5558	655	4	2695	2695	NUM
cjel-5558	655	5	,	,	PUNCT
cjel-5558	655	6	supra	supra	PROPN
cjel-5558	655	7	note	note	NOUN
cjel-5558	655	8	140	140	NUM
cjel-5558	655	9	,	,	PUNCT
cjel-5558	655	10	at	at	ADP
cjel-5558	655	11	9	9	NUM
cjel-5558	655	12	(	(	PUNCT
cjel-5558	655	13	statement	statement	NOUN
cjel-5558	655	14	of	of	ADP
cjel-5558	655	15	sen	sen	PROPN
cjel-5558	655	16	.	.	PROPN
cjel-5558	655	17	wallop	wallop	PROPN
cjel-5558	655	18	)	)	PUNCT
cjel-5558	655	19	.	.	PUNCT
cjel-5558	656	1	164	164	NUM
cjel-5558	656	2	.	.	PUNCT
cjel-5558	657	1	federal	federal	ADJ
cjel-5558	657	2	preemption	preemption	NOUN
cjel-5558	657	3	hearingfs	hearingfs	NOUN
cjel-5558	657	4	,	,	PUNCT
cjel-5558	657	5	supra	supra	ADJ
cjel-5558	657	6	note	note	NOUN
cjel-5558	657	7	24	24	NUM
cjel-5558	657	8	,	,	PUNCT
cjel-5558	657	9	at	at	ADP
cjel-5558	657	10	25	25	NUM
cjel-5558	657	11	(	(	PUNCT
cjel-5558	657	12	statement	statement	NOUN
cjel-5558	657	13	of	of	ADP
cjel-5558	657	14	byron	byron	PROPN
cjel-5558	657	15	dorgan	dorgan	PROPN
cjel-5558	657	16	)	)	PUNCT
cjel-5558	657	17	.	.	PUNCT
cjel-5558	658	1	165	165	NUM
cjel-5558	658	2	.	.	PUNCT
cjel-5558	659	1	i	i	PRON
cjel-5558	659	2	d.	d.	PROPN
cjel-5558	659	3	at	at	ADP
cjel-5558	659	4	23	23	NUM
cjel-5558	659	5	.	.	PUNCT
cjel-5558	660	1	this	this	DET
cjel-5558	660	2	list	list	NOUN
cjel-5558	660	3	of	of	ADP
cjel-5558	660	4	arguments	argument	NOUN
cjel-5558	660	5	for	for	ADP
cjel-5558	660	6	and	and	CCONJ
cjel-5558	660	7	against	against	ADP
cjel-5558	660	8	a	a	DET
cjel-5558	660	9	congressionally	congressionally	ADV
cjel-5558	660	10	imposed	impose	VERB
cjel-5558	660	11	ceiling	ceiling	NOUN
cjel-5558	660	12	on	on	ADP
cjel-5558	660	13	state	state	NOUN
cjel-5558	660	14	severance	severance	NOUN
cjel-5558	660	15	tax	tax	NOUN
cjel-5558	660	16	rates	rate	NOUN
cjel-5558	660	17	is	be	AUX
cjel-5558	660	18	by	by	ADP
cjel-5558	660	19	no	no	DET
cjel-5558	660	20	m	m	NOUN
cjel-5558	660	21	~	~	PUNCT
cjel-5558	660	22	ans	an	NOUN
cjel-5558	660	23	exhaustive	exhaustive	ADJ
cjel-5558	660	24	.	.	PUNCT
cjel-5558	661	1	however	however	ADV
cjel-5558	661	2	,	,	PUNCT
cjel-5558	661	3	it	it	PRON
cjel-5558	661	4	does	do	AUX
cjel-5558	661	5	illustrate	illustrate	VERB
cjel-5558	661	6	the	the	DET
cjel-5558	661	7	lack	lack	NOUN
cjel-5558	661	8	of	of	ADP
cjel-5558	661	9	consensus	consensus	NOUN
cjel-5558	661	10	on	on	ADP
cjel-5558	661	11	the	the	DET
cjel-5558	661	12	basic	basic	ADJ
cjel-5558	661	13	facts	fact	NOUN
cjel-5558	661	14	necessary	necessary	ADJ
cjel-5558	661	15	to	to	PART
cjel-5558	661	16	reach	reach	VERB
cjel-5558	661	17	a	a	DET
cjel-5558	661	18	decision	decision	NOUN
cjel-5558	661	19	on	on	ADP
cjel-5558	661	20	reasonable	reasonable	ADJ
cjel-5558	661	21	severance	severance	NOUN
cjel-5558	661	22	tax	tax	NOUN
cjel-5558	661	23	rates	rate	NOUN
cjel-5558	661	24	.	.	PUNCT
cjel-5558	662	1	part	part	NOUN
cjel-5558	662	2	of	of	ADP
cjel-5558	662	3	the	the	DET
cjel-5558	662	4	problem	problem	NOUN
cjel-5558	662	5	is	be	AUX
cjel-5558	662	6	that	that	SCONJ
cjel-5558	662	7	opposing	oppose	VERB
cjel-5558	662	8	sides	side	NOUN
cjel-5558	662	9	in	in	ADP
cjel-5558	662	10	this	this	DET
cjel-5558	662	11	debate	debate	NOUN
cjel-5558	662	12	are	be	AUX
cjel-5558	662	13	not	not	PART
cjel-5558	662	14	speaking	speak	VERB
cjel-5558	662	15	in	in	ADP
cjel-5558	662	16	the	the	DET
cjel-5558	662	17	same	same	ADJ
cjel-5558	662	18	terms	term	NOUN
cjel-5558	662	19	.	.	PUNCT
cjel-5558	663	1	for	for	ADP
cjel-5558	663	2	example	example	NOUN
cjel-5558	663	3	,	,	PUNCT
cjel-5558	663	4	advocates	advocate	NOUN
cjel-5558	663	5	of	of	ADP
cjel-5558	663	6	the	the	DET
cjel-5558	663	7	ceiling	ceiling	NOUN
cjel-5558	663	8	speak	speak	VERB
cjel-5558	663	9	in	in	ADP
cjel-5558	663	10	terms	term	NOUN
cjel-5558	663	11	of	of	ADP
cjel-5558	663	12	the	the	DET
cjel-5558	663	13	absolute	absolute	ADJ
cjel-5558	663	14	transfer	transfer	NOUN
cjel-5558	663	15	of	of	ADP
cjel-5558	663	16	dollars	dollar	NOUN
cjel-5558	663	17	from	from	ADP
cjel-5558	663	18	the	the	DET
cjel-5558	663	19	consuming	consume	VERB
cjel-5558	663	20	states	state	NOUN
cjel-5558	663	21	to	to	ADP
cjel-5558	663	22	the	the	DET
cjel-5558	663	23	producing	produce	VERB
cjel-5558	663	24	states	state	NOUN
cjel-5558	663	25	,	,	PUNCT
cjel-5558	663	26	while	while	SCONJ
cjel-5558	663	27	their	their	PRON
cjel-5558	663	28	opponents	opponent	NOUN
cjel-5558	663	29	speak	speak	VERB
cjel-5558	663	30	in	in	ADP
cjel-5558	663	31	terms	term	NOUN
cjel-5558	663	32	of	of	ADP
cjel-5558	663	33	the	the	DET
cjel-5558	663	34	added	add	VERB
cjel-5558	663	35	cost	cost	NOUN
cjel-5558	663	36	to	to	ADP
cjel-5558	663	37	the	the	DET
cjel-5558	663	38	average	average	ADJ
cjel-5558	663	39	utility	utility	NOUN
cjel-5558	663	40	customer	customer	NOUN
cjel-5558	663	41	.	.	PUNCT
cjel-5558	664	1	advocates	advocate	NOUN
cjel-5558	664	2	of	of	ADP
cjel-5558	664	3	the	the	DET
cjel-5558	664	4	legislation	legislation	NOUN
cjel-5558	664	5	speak	speak	VERB
cjel-5558	664	6	in	in	ADP
cjel-5558	664	7	terms	term	NOUN
cjel-5558	664	8	of	of	ADP
cjel-5558	664	9	the	the	DET
cjel-5558	664	10	[	[	X
cjel-5558	664	11	8:185	8:185	NUM
cjel-5558	664	12	commonwealth	commonwealth	PROPN
cjel-5558	664	13	edison	edison	PROPN
cjel-5558	664	14	co.	co.	PROPN
cjel-5558	664	15	v.	v.	ADP
cjel-5558	664	16	montana	montana	PROPN
cjel-5558	664	17	two	two	NUM
cjel-5558	664	18	developments	development	NOUN
cjel-5558	664	19	are	be	AUX
cjel-5558	664	20	needed	need	VERB
cjel-5558	664	21	in	in	ADP
cjel-5558	664	22	order	order	NOUN
cjel-5558	664	23	for	for	SCONJ
cjel-5558	664	24	the	the	DET
cjel-5558	664	25	severance	severance	NOUN
cjel-5558	664	26	tax	tax	NOUN
cjel-5558	664	27	debate	debate	NOUN
cjel-5558	664	28	to	to	PART
cjel-5558	664	29	be	be	AUX
cjel-5558	664	30	usefully	usefully	ADV
cjel-5558	664	31	resolved	resolve	VERB
cjel-5558	664	32	.	.	PUNCT
cjel-5558	665	1	first	first	ADV
cjel-5558	665	2	,	,	PUNCT
cjel-5558	665	3	some	some	DET
cjel-5558	665	4	common	common	ADJ
cjel-5558	665	5	denominators	denominator	NOUN
cjel-5558	665	6	must	must	AUX
cjel-5558	665	7	be	be	AUX
cjel-5558	665	8	defined	define	VERB
cjel-5558	665	9	.	.	PUNCT
cjel-5558	666	1	for	for	ADP
cjel-5558	666	2	example	example	NOUN
cjel-5558	666	3	,	,	PUNCT
cjel-5558	666	4	what	what	PRON
cjel-5558	666	5	is	be	AUX
cjel-5558	666	6	the	the	DET
cjel-5558	666	7	purpose	purpose	NOUN
cjel-5558	666	8	of	of	ADP
cjel-5558	666	9	a	a	DET
cjel-5558	666	10	severance	severance	NOUN
cjel-5558	666	11	tax	tax	NOUN
cjel-5558	666	12	?	?	PUNCT
cjel-5558	667	1	what	what	PRON
cjel-5558	667	2	social	social	ADJ
cjel-5558	667	3	and	and	CCONJ
cjel-5558	667	4	economic	economic	ADJ
cjel-5558	667	5	costs	cost	NOUN
cjel-5558	667	6	are	be	AUX
cjel-5558	667	7	attributable	attributable	ADJ
cjel-5558	667	8	to	to	ADP
cjel-5558	667	9	energy	energy	NOUN
cjel-5558	667	10	resource	resource	NOUN
cjel-5558	667	11	development	development	NOUN
cjel-5558	667	12	?	?	PUNCT
cjel-5558	668	1	second	second	ADV
cjel-5558	668	2	,	,	PUNCT
cjel-5558	668	3	the	the	DET
cjel-5558	668	4	focus	focus	NOUN
cjel-5558	668	5	of	of	ADP
cjel-5558	668	6	the	the	DET
cjel-5558	668	7	debate	debate	NOUN
cjel-5558	668	8	must	must	AUX
cjel-5558	668	9	expand	expand	VERB
cjel-5558	668	10	beyond	beyond	ADP
cjel-5558	668	11	the	the	DET
cjel-5558	668	12	severance	severance	NOUN
cjel-5558	668	13	tax	tax	NOUN
cjel-5558	668	14	rates	rate	NOUN
cjel-5558	668	15	of	of	ADP
cjel-5558	668	16	coal	coal	NOUN
cjel-5558	668	17	-	-	PUNCT
cjel-5558	668	18	producing	produce	VERB
cjel-5558	668	19	states	state	NOUN
cjel-5558	668	20	to	to	ADP
cjel-5558	668	21	the	the	DET
cjel-5558	668	22	more	more	ADV
cjel-5558	668	23	meaningful	meaningful	ADJ
cjel-5558	668	24	issue	issue	NOUN
cjel-5558	668	25	of	of	ADP
cjel-5558	668	26	the	the	DET
cjel-5558	668	27	transfer	transfer	NOUN
cjel-5558	668	28	of	of	ADP
cjel-5558	668	29	wealth	wealth	NOUN
cjel-5558	668	30	occurring	occur	VERB
cjel-5558	668	31	because	because	SCONJ
cjel-5558	668	32	of	of	ADP
cjel-5558	668	33	domestic	domestic	ADJ
cjel-5558	668	34	energy	energy	NOUN
cjel-5558	668	35	resource	resource	NOUN
cjel-5558	668	36	development	development	NOUN
cjel-5558	668	37	.	.	PUNCT
cjel-5558	669	1	it	it	PRON
cjel-5558	669	2	is	be	AUX
cjel-5558	669	3	at	at	ADP
cjel-5558	669	4	least	least	ADJ
cjel-5558	669	5	misleading	misleading	ADJ
cjel-5558	669	6	,	,	PUNCT
cjel-5558	669	7	and	and	CCONJ
cjel-5558	669	8	more	more	ADV
cjel-5558	669	9	likely	likely	ADJ
cjel-5558	669	10	hypocritical	hypocritical	ADJ
cjel-5558	669	11	,	,	PUNCT
cjel-5558	669	12	to	to	PART
cjel-5558	669	13	claim	claim	VERB
cjel-5558	669	14	that	that	SCONJ
cjel-5558	669	15	montana	montana	PROPN
cjel-5558	669	16	's	's	PART
cjel-5558	669	17	thirty	thirty	NUM
cjel-5558	669	18	percent	percent	NOUN
cjel-5558	669	19	coal	coal	NOUN
cjel-5558	669	20	severance	severance	NOUN
cjel-5558	669	21	tax	tax	NOUN
cjel-5558	669	22	is	be	AUX
cjel-5558	669	23	bringing	bring	VERB
cjel-5558	669	24	about	about	ADP
cjel-5558	669	25	an	an	DET
cjel-5558	669	26	unjustifiable	unjustifiable	ADJ
cjel-5558	669	27	transfer	transfer	NOUN
cjel-5558	669	28	of	of	ADP
cjel-5558	669	29	wealth	wealth	NOUN
cjel-5558	669	30	.	.	PUNCT
cjel-5558	670	1	in	in	ADP
cjel-5558	670	2	comparative	comparative	ADJ
cjel-5558	670	3	terms	term	NOUN
cjel-5558	670	4	,	,	PUNCT
cjel-5558	670	5	oil	oil	NOUN
cjel-5558	670	6	and	and	CCONJ
cjel-5558	670	7	gas	gas	NOUN
cjel-5558	670	8	severance	severance	NOUN
cjel-5558	670	9	taxes	taxis	NOUN
cjel-5558	670	10	imposed	impose	VERB
cjel-5558	670	11	by	by	ADP
cjel-5558	670	12	other	other	ADJ
cjel-5558	670	13	states	state	NOUN
cjel-5558	670	14	are	be	AUX
cjel-5558	670	15	far	far	ADV
cjel-5558	670	16	more	more	ADV
cjel-5558	670	17	significant	significant	ADJ
cjel-5558	670	18	.	.	PUNCT
cjel-5558	671	1	it	it	PRON
cjel-5558	671	2	is	be	AUX
cjel-5558	671	3	ironic	ironic	ADJ
cjel-5558	671	4	that	that	SCONJ
cjel-5558	671	5	controversy	controversy	NOUN
cjel-5558	671	6	should	should	AUX
cjel-5558	671	7	have	have	AUX
cjel-5558	671	8	focused	focus	VERB
cjel-5558	671	9	on	on	ADP
cjel-5558	671	10	the	the	DET
cjel-5558	671	11	rate	rate	NOUN
cjel-5558	671	12	in	in	ADP
cjel-5558	671	13	montana	montana	PROPN
cjel-5558	671	14	,	,	PUNCT
cjel-5558	671	15	where	where	SCONJ
cjel-5558	671	16	the	the	DET
cjel-5558	671	17	tax	tax	NOUN
cjel-5558	671	18	yielded	yield	VERB
cjel-5558	671	19	$	$	SYM
cjel-5558	671	20	94	94	NUM
cjel-5558	671	21	million	million	NUM
cjel-5558	671	22	in	in	ADP
cjel-5558	671	23	1980	1980	NUM
cjel-5558	671	24	,	,	PUNCT
cjel-5558	671	25	while	while	SCONJ
cjel-5558	671	26	texas	texas	PROPN
cjel-5558	671	27	's	's	PART
cjel-5558	671	28	collection	collection	NOUN
cjel-5558	671	29	of	of	ADP
cjel-5558	671	30	more	more	ADJ
cjel-5558	671	31	than	than	ADP
cjel-5558	671	32	$	$	SYM
cjel-5558	671	33	1.5	1.5	NUM
cjel-5558	671	34	billion	billion	NUM
cjel-5558	671	35	in	in	ADP
cjel-5558	671	36	oil	oil	NOUN
cjel-5558	671	37	and	and	CCONJ
cjel-5558	671	38	gas	gas	NOUN
cjel-5558	671	39	severance	severance	NOUN
cjel-5558	671	40	taxes	taxis	NOUN
cjel-5558	671	41	6	6	NUM
cjel-5558	671	42	goes	go	VERB
cjel-5558	671	43	uncriticized	uncriticized	ADJ
cjel-5558	671	44	.	.	PUNCT
cjel-5558	672	1	at	at	ADP
cjel-5558	672	2	present	present	ADJ
cjel-5558	672	3	,	,	PUNCT
cjel-5558	672	4	prospects	prospect	NOUN
cjel-5558	672	5	for	for	ADP
cjel-5558	672	6	the	the	DET
cjel-5558	672	7	passage	passage	NOUN
cjel-5558	672	8	of	of	ADP
cjel-5558	672	9	legislation	legislation	NOUN
cjel-5558	672	10	imposing	impose	VERB
cjel-5558	672	11	a	a	DET
cjel-5558	672	12	ceiling	ceiling	NOUN
cjel-5558	672	13	on	on	ADP
cjel-5558	672	14	coal	coal	NOUN
cjel-5558	672	15	severance	severance	NOUN
cjel-5558	672	16	tax	tax	NOUN
cjel-5558	672	17	rates	rate	NOUN
cjel-5558	672	18	are	be	AUX
cjel-5558	672	19	not	not	PART
cjel-5558	672	20	good	good	ADJ
cjel-5558	672	21	.	.	PUNCT
cjel-5558	673	1	as	as	ADP
cjel-5558	673	2	a	a	DET
cjel-5558	673	3	practical	practical	ADJ
cjel-5558	673	4	matter	matter	NOUN
cjel-5558	673	5	,	,	PUNCT
cjel-5558	673	6	the	the	DET
cjel-5558	673	7	congressional	congressional	ADJ
cjel-5558	673	8	committees	committee	NOUN
cjel-5558	673	9	and	and	CCONJ
cjel-5558	673	10	subcommittees	subcommittee	NOUN
cjel-5558	673	11	to	to	PART
cjel-5558	673	12	which	which	PRON
cjel-5558	673	13	such	such	ADJ
cjel-5558	673	14	legislation	legislation	NOUN
cjel-5558	673	15	is	be	AUX
cjel-5558	673	16	sent	send	VERB
cjel-5558	673	17	are	be	AUX
cjel-5558	673	18	dominated	dominate	VERB
cjel-5558	673	19	by	by	ADP
cjel-5558	673	20	senators	senator	NOUN
cjel-5558	673	21	and	and	CCONJ
cjel-5558	673	22	congressmen	congressman	NOUN
cjel-5558	673	23	from	from	ADP
cjel-5558	673	24	energy	energy	NOUN
cjel-5558	673	25	-	-	PUNCT
cjel-5558	673	26	producing	produce	VERB
cjel-5558	673	27	states	state	NOUN
cjel-5558	673	28	and	and	CCONJ
cjel-5558	673	29	the	the	DET
cjel-5558	673	30	west.16	west.16	PROPN
cjel-5558	673	31	7	7	NUM
cjel-5558	673	32	it	it	PRON
cjel-5558	673	33	is	be	AUX
cjel-5558	673	34	highly	highly	ADV
cjel-5558	673	35	unlikely	unlikely	ADJ
cjel-5558	673	36	they	they	PRON
cjel-5558	673	37	will	will	AUX
cjel-5558	673	38	be	be	AUX
cjel-5558	673	39	receptive	receptive	ADJ
cjel-5558	673	40	to	to	ADP
cjel-5558	673	41	legislation	legislation	NOUN
cjel-5558	673	42	limiting	limit	VERB
cjel-5558	673	43	coal	coal	NOUN
cjel-5558	673	44	severance	severance	NOUN
cjel-5558	673	45	taxes	taxis	NOUN
cjel-5558	673	46	.	.	PUNCT
cjel-5558	674	1	in	in	ADP
cjel-5558	674	2	addition	addition	NOUN
cjel-5558	674	3	,	,	PUNCT
cjel-5558	674	4	although	although	SCONJ
cjel-5558	674	5	the	the	DET
cjel-5558	674	6	proposed	propose	VERB
cjel-5558	674	7	12.5	12.5	NUM
cjel-5558	674	8	%	%	NOUN
cjel-5558	674	9	coal	coal	NOUN
cjel-5558	674	10	severance	severance	NOUN
cjel-5558	674	11	tax	tax	NOUN
cjel-5558	674	12	rate	rate	NOUN
cjel-5558	674	13	ceiling	ceiling	NOUN
cjel-5558	674	14	would	would	AUX
cjel-5558	674	15	affect	affect	VERB
cjel-5558	674	16	only	only	ADV
cjel-5558	674	17	the	the	DET
cjel-5558	674	18	states	state	NOUN
cjel-5558	674	19	of	of	ADP
cjel-5558	674	20	montana	montana	PROPN
cjel-5558	674	21	,	,	PUNCT
cjel-5558	674	22	wyoming	wyoming	NOUN
cjel-5558	674	23	and	and	CCONJ
cjel-5558	674	24	north	north	PROPN
cjel-5558	674	25	dakota	dakota	PROPN
cjel-5558	674	26	,	,	PUNCT
cjel-5558	674	27	the	the	DET
cjel-5558	674	28	debate	debate	NOUN
cjel-5558	674	29	must	must	AUX
cjel-5558	674	30	inevitably	inevitably	ADV
cjel-5558	674	31	expand	expand	VERB
cjel-5558	674	32	to	to	ADP
cjel-5558	674	33	the	the	DET
cjel-5558	674	34	broader	broad	ADJ
cjel-5558	674	35	issue	issue	NOUN
cjel-5558	674	36	of	of	ADP
cjel-5558	674	37	the	the	DET
cjel-5558	674	38	transfer	transfer	NOUN
cjel-5558	674	39	of	of	ADP
cjel-5558	674	40	wealth	wealth	NOUN
cjel-5558	674	41	between	between	ADP
cjel-5558	674	42	the	the	DET
cjel-5558	674	43	states	state	NOUN
cjel-5558	674	44	by	by	ADP
cjel-5558	674	45	means	mean	NOUN
cjel-5558	674	46	of	of	ADP
cjel-5558	674	47	severance	severance	NOUN
cjel-5558	674	48	taxes	taxis	NOUN
cjel-5558	674	49	.	.	PUNCT
cjel-5558	675	1	while	while	SCONJ
cjel-5558	675	2	the	the	DET
cjel-5558	675	3	severance	severance	NOUN
cjel-5558	675	4	tax	tax	NOUN
cjel-5558	675	5	rates	rate	NOUN
cjel-5558	675	6	of	of	ADP
cjel-5558	675	7	the	the	DET
cjel-5558	675	8	coal	coal	NOUN
cjel-5558	675	9	-	-	PUNCT
cjel-5558	675	10	producing	produce	VERB
cjel-5558	675	11	states	state	NOUN
cjel-5558	675	12	are	be	AUX
cjel-5558	675	13	the	the	DET
cjel-5558	675	14	highest	high	ADJ
cjel-5558	675	15	in	in	ADP
cjel-5558	675	16	the	the	DET
cjel-5558	675	17	nation	nation	NOUN
cjel-5558	675	18	,	,	PUNCT
cjel-5558	675	19	the	the	DET
cjel-5558	675	20	oiland	oiland	NOUN
cjel-5558	675	21	gas	gas	NOUN
cjel-5558	675	22	-	-	PUNCT
cjel-5558	675	23	producing	produce	VERB
cjel-5558	675	24	states	state	NOUN
cjel-5558	675	25	are	be	AUX
cjel-5558	675	26	responsible	responsible	ADJ
cjel-5558	675	27	for	for	ADP
cjel-5558	675	28	an	an	DET
cjel-5558	675	29	overwhelming	overwhelming	ADJ
cjel-5558	675	30	proportion	proportion	NOUN
cjel-5558	675	31	of	of	ADP
cjel-5558	675	32	the	the	DET
cjel-5558	675	33	transfer	transfer	NOUN
cjel-5558	675	34	of	of	ADP
cjel-5558	675	35	wealth	wealth	NOUN
cjel-5558	675	36	attributable	attributable	ADJ
cjel-5558	675	37	to	to	ADP
cjel-5558	675	38	severance	severance	NOUN
cjel-5558	675	39	taxes	taxis	NOUN
cjel-5558	675	40	.	.	PUNCT
cjel-5558	676	1	6	6	NUM
cjel-5558	676	2	8	8	NUM
cjel-5558	676	3	thus	thus	ADV
cjel-5558	676	4	,	,	PUNCT
cjel-5558	676	5	the	the	DET
cjel-5558	676	6	oiland	oiland	ADJ
cjel-5558	676	7	gastax	gastax	NOUN
cjel-5558	676	8	rates	rate	NOUN
cjel-5558	676	9	charged	charge	VERB
cjel-5558	676	10	by	by	ADP
cjel-5558	676	11	the	the	DET
cjel-5558	676	12	coal	coal	NOUN
cjel-5558	676	13	-	-	PUNCT
cjel-5558	676	14	producing	produce	VERB
cjel-5558	676	15	states	state	NOUN
cjel-5558	676	16	,	,	PUNCT
cjel-5558	676	17	while	while	SCONJ
cjel-5558	676	18	defenders	defender	NOUN
cjel-5558	676	19	of	of	ADP
cjel-5558	676	20	the	the	DET
cjel-5558	676	21	tax	tax	NOUN
cjel-5558	676	22	rates	rate	NOUN
cjel-5558	676	23	speak	speak	VERB
cjel-5558	676	24	in	in	ADP
cjel-5558	676	25	terms	term	NOUN
cjel-5558	676	26	of	of	ADP
cjel-5558	676	27	how	how	SCONJ
cjel-5558	676	28	,	,	PUNCT
cjel-5558	676	29	on	on	ADP
cjel-5558	676	30	a	a	DET
cjel-5558	676	31	per	per	ADP
cjel-5558	676	32	-	-	PUNCT
cjel-5558	676	33	btu	btu	NOUN
cjel-5558	676	34	basis	basis	NOUN
cjel-5558	676	35	,	,	PUNCT
cjel-5558	676	36	coal	coal	NOUN
cjel-5558	676	37	severance	severance	NOUN
cjel-5558	676	38	taxes	taxis	NOUN
cjel-5558	676	39	compare	compare	VERB
cjel-5558	676	40	favorably	favorably	ADV
cjel-5558	676	41	with	with	ADP
cjel-5558	676	42	the	the	DET
cjel-5558	676	43	oil	oil	NOUN
cjel-5558	676	44	and	and	CCONJ
cjel-5558	676	45	gas	gas	NOUN
cjel-5558	676	46	severance	severance	NOUN
cjel-5558	676	47	taxes	taxis	NOUN
cjel-5558	676	48	.	.	PUNCT
cjel-5558	677	1	166	166	NUM
cjel-5558	677	2	.	.	X
cjel-5558	677	3	1980	1980	NUM
cjel-5558	677	4	state	state	NOUN
cjel-5558	677	5	tax	tax	NOUN
cjel-5558	677	6	collections	collection	NOUN
cjel-5558	677	7	,	,	PUNCT
cjel-5558	677	8	supra	supra	PROPN
cjel-5558	677	9	note	note	PROPN
cjel-5558	677	10	18	18	NUM
cjel-5558	677	11	,	,	PUNCT
cjel-5558	677	12	at	at	ADP
cjel-5558	677	13	7	7	NUM
cjel-5558	677	14	(	(	PUNCT
cjel-5558	677	15	table	table	NOUN
cjel-5558	677	16	iii	iii	NOUN
cjel-5558	677	17	)	)	PUNCT
cjel-5558	677	18	.	.	PUNCT
cjel-5558	678	1	167	167	NUM
cjel-5558	678	2	.	.	X
cjel-5558	679	1	for	for	ADP
cjel-5558	679	2	example	example	NOUN
cjel-5558	679	3	,	,	PUNCT
cjel-5558	679	4	of	of	ADP
cjel-5558	679	5	the	the	DET
cjel-5558	679	6	20	20	NUM
cjel-5558	679	7	members	member	NOUN
cjel-5558	679	8	of	of	ADP
cjel-5558	679	9	the	the	DET
cjel-5558	679	10	senate	senate	PROPN
cjel-5558	679	11	energy	energy	NOUN
cjel-5558	679	12	and	and	CCONJ
cjel-5558	679	13	natural	natural	ADJ
cjel-5558	679	14	resources	resource	NOUN
cjel-5558	679	15	committee	committee	NOUN
cjel-5558	679	16	in	in	ADP
cjel-5558	679	17	the	the	DET
cjel-5558	679	18	97th	97th	ADJ
cjel-5558	679	19	congress	congress	NOUN
cjel-5558	679	20	,	,	PUNCT
cjel-5558	679	21	11	11	NUM
cjel-5558	679	22	members	member	NOUN
cjel-5558	679	23	are	be	AUX
cjel-5558	679	24	from	from	ADP
cjel-5558	679	25	energy	energy	NOUN
cjel-5558	679	26	-	-	PUNCT
cjel-5558	679	27	producing	produce	VERB
cjel-5558	679	28	states	state	NOUN
cjel-5558	679	29	or	or	CCONJ
cjel-5558	679	30	the	the	DET
cjel-5558	679	31	west	west	NOUN
cjel-5558	679	32	:	:	PUNCT
cjel-5558	679	33	senators	senator	NOUN
cjel-5558	679	34	mcclure	mcclure	PROPN
cjel-5558	679	35	(	(	PUNCT
cjel-5558	679	36	idaho	idaho	PROPN
cjel-5558	679	37	)	)	PUNCT
cjel-5558	679	38	,	,	PUNCT
cjel-5558	679	39	hatfield	hatfield	PROPN
cjel-5558	679	40	(	(	PUNCT
cjel-5558	679	41	oregon	oregon	PROPN
cjel-5558	679	42	)	)	PUNCT
cjel-5558	679	43	,	,	PUNCT
cjel-5558	679	44	domenici	domenici	NOUN
cjel-5558	679	45	(	(	PUNCT
cjel-5558	679	46	new	new	PROPN
cjel-5558	679	47	mexico	mexico	PROPN
cjel-5558	679	48	)	)	PUNCT
cjel-5558	679	49	,	,	PUNCT
cjel-5558	679	50	wallop	wallop	PROPN
cjel-5558	679	51	(	(	PUNCT
cjel-5558	679	52	wyoming	wyoming	PROPN
cjel-5558	679	53	)	)	PUNCT
cjel-5558	679	54	,	,	PUNCT
cjel-5558	679	55	murkowski	murkowski	PROPN
cjel-5558	679	56	(	(	PUNCT
cjel-5558	679	57	alaska	alaska	PROPN
cjel-5558	679	58	)	)	PUNCT
cjel-5558	679	59	,	,	PUNCT
cjel-5558	679	60	nickles	nickle	NOUN
cjel-5558	679	61	(	(	PUNCT
cjel-5558	679	62	oklahoma	oklahoma	PROPN
cjel-5558	679	63	)	)	PUNCT
cjel-5558	679	64	,	,	PUNCT
cjel-5558	679	65	jackson	jackson	PROPN
cjel-5558	679	66	(	(	PUNCT
cjel-5558	679	67	washington	washington	PROPN
cjel-5558	679	68	)	)	PUNCT
cjel-5558	679	69	,	,	PUNCT
cjel-5558	679	70	johnston	johnston	PROPN
cjel-5558	679	71	(	(	PUNCT
cjel-5558	679	72	louisiana	louisiana	PROPN
cjel-5558	679	73	)	)	PUNCT
cjel-5558	679	74	,	,	PUNCT
cjel-5558	679	75	bumpers	bumper	NOUN
cjel-5558	679	76	(	(	PUNCT
cjel-5558	679	77	arkansas	arkansas	PROPN
cjel-5558	679	78	)	)	PUNCT
cjel-5558	679	79	,	,	PUNCT
cjel-5558	679	80	ford	ford	PROPN
cjel-5558	679	81	(	(	PUNCT
cjel-5558	679	82	kentucky	kentucky	PROPN
cjel-5558	679	83	)	)	PUNCT
cjel-5558	679	84	,	,	PUNCT
cjel-5558	679	85	and	and	CCONJ
cjel-5558	679	86	melcher	melcher	NOUN
cjel-5558	679	87	(	(	PUNCT
cjel-5558	679	88	montana	montana	PROPN
cjel-5558	679	89	)	)	PUNCT
cjel-5558	679	90	.	.	PUNCT
cjel-5558	680	1	168	168	NUM
cjel-5558	680	2	.	.	PUNCT
cjel-5558	681	1	to	to	PART
cjel-5558	681	2	illustrate	illustrate	VERB
cjel-5558	681	3	,	,	PUNCT
cjel-5558	681	4	in	in	ADP
cjel-5558	681	5	1980	1980	NUM
cjel-5558	681	6	,	,	PUNCT
cjel-5558	681	7	montana	montana	PROPN
cjel-5558	681	8	,	,	PUNCT
cjel-5558	681	9	wyoming	wyoming	NOUN
cjel-5558	681	10	and	and	CCONJ
cjel-5558	681	11	north	north	PROPN
cjel-5558	681	12	dakota	dakota	PROPN
cjel-5558	681	13	collected	collect	VERB
cjel-5558	681	14	less	less	ADJ
cjel-5558	681	15	than	than	ADP
cjel-5558	681	16	6	6	NUM
cjel-5558	681	17	%	%	NOUN
cjel-5558	681	18	of	of	ADP
cjel-5558	681	19	the	the	DET
cjel-5558	681	20	nation	nation	NOUN
cjel-5558	681	21	's	's	PART
cjel-5558	681	22	severance	severance	NOUN
cjel-5558	681	23	tax	tax	NOUN
cjel-5558	681	24	revenues	revenue	NOUN
cjel-5558	681	25	;	;	PUNCT
cjel-5558	681	26	that	that	DET
cjel-5558	681	27	same	same	ADJ
cjel-5558	681	28	year	year	NOUN
cjel-5558	681	29	the	the	DET
cjel-5558	681	30	oiland	oiland	NOUN
cjel-5558	681	31	gas	gas	NOUN
cjel-5558	681	32	-	-	PUNCT
cjel-5558	681	33	producing	produce	VERB
cjel-5558	681	34	states	state	NOUN
cjel-5558	681	35	of	of	ADP
cjel-5558	681	36	texas	texas	PROPN
cjel-5558	681	37	,	,	PUNCT
cjel-5558	681	38	oklahoma	oklahoma	PROPN
cjel-5558	681	39	and	and	CCONJ
cjel-5558	681	40	alaska	alaska	PROPN
cjel-5558	681	41	,	,	PUNCT
cjel-5558	681	42	the	the	DET
cjel-5558	681	43	states	state	NOUN
cjel-5558	681	44	with	with	ADP
cjel-5558	681	45	the	the	DET
cjel-5558	681	46	largest	large	ADJ
cjel-5558	681	47	severance	severance	NOUN
cjel-5558	681	48	tax	tax	NOUN
cjel-5558	681	49	yields	yield	NOUN
cjel-5558	681	50	,	,	PUNCT
cjel-5558	681	51	collected	collect	VERB
cjel-5558	681	52	over	over	ADP
cjel-5558	681	53	61	61	NUM
cjel-5558	681	54	%	%	NOUN
cjel-5558	681	55	of	of	ADP
cjel-5558	681	56	the	the	DET
cjel-5558	681	57	nation	nation	NOUN
cjel-5558	681	58	's	's	PART
cjel-5558	681	59	severance	severance	NOUN
cjel-5558	681	60	tax	tax	NOUN
cjel-5558	681	61	revenues	revenue	NOUN
cjel-5558	681	62	.	.	PUNCT
cjel-5558	682	1	1980	1980	NUM
cjel-5558	682	2	state	state	NOUN
cjel-5558	682	3	tax	tax	NOUN
cjel-5558	682	4	collecrions	collecrion	NOUN
cjel-5558	682	5	,	,	PUNCT
cjel-5558	682	6	supra	supra	PROPN
cjel-5558	682	7	note	note	PROPN
cjel-5558	682	8	18	18	NUM
cjel-5558	682	9	,	,	PUNCT
cjel-5558	682	10	at	at	ADP
cjel-5558	682	11	7	7	NUM
cjel-5558	682	12	(	(	PUNCT
cjel-5558	682	13	table	table	NOUN
cjel-5558	682	14	iii	iii	NOUN
cjel-5558	682	15	)	)	PUNCT
cjel-5558	682	16	.	.	PUNCT
cjel-5558	683	1	1982	1982	NUM
cjel-5558	683	2	]	]	PUNCT
cjel-5558	683	3	columbia	columbia	PROPN
cjel-5558	683	4	journal	journal	PROPN
cjel-5558	683	5	of	of	ADP
cjel-5558	683	6	environmental	environmental	ADJ
cjel-5558	683	7	law	law	NOUN
cjel-5558	683	8	producing	produce	VERB
cjel-5558	683	9	states	state	NOUN
cjel-5558	683	10	can	can	AUX
cjel-5558	683	11	not	not	PART
cjel-5558	683	12	help	help	VERB
cjel-5558	683	13	but	but	CCONJ
cjel-5558	683	14	be	be	AUX
cjel-5558	683	15	drawn	draw	VERB
cjel-5558	683	16	into	into	ADP
cjel-5558	683	17	the	the	DET
cjel-5558	683	18	severance	severance	NOUN
cjel-5558	683	19	tax	tax	NOUN
cjel-5558	683	20	debate	debate	NOUN
cjel-5558	683	21	.	.	PUNCT
cjel-5558	684	1	the	the	DET
cjel-5558	684	2	regional	regional	ADJ
cjel-5558	684	3	conflicts	conflict	NOUN
cjel-5558	684	4	will	will	AUX
cjel-5558	684	5	not	not	PART
cjel-5558	684	6	be	be	AUX
cjel-5558	684	7	confined	confine	VERB
cjel-5558	684	8	to	to	ADP
cjel-5558	684	9	disputes	dispute	NOUN
cjel-5558	684	10	based	base	VERB
cjel-5558	684	11	on	on	ADP
cjel-5558	684	12	the	the	DET
cjel-5558	684	13	different	different	ADJ
cjel-5558	684	14	energy	energy	NOUN
cjel-5558	684	15	production	production	NOUN
cjel-5558	684	16	sectors	sector	NOUN
cjel-5558	684	17	.	.	PUNCT
cjel-5558	685	1	the	the	DET
cjel-5558	685	2	energy	energy	NOUN
cjel-5558	685	3	producing	produce	VERB
cjel-5558	685	4	states	state	NOUN
cjel-5558	685	5	are	be	AUX
cjel-5558	685	6	in	in	ADP
cjel-5558	685	7	the	the	DET
cjel-5558	685	8	west	west	NOUN
cjel-5558	685	9	and	and	CCONJ
cjel-5558	685	10	to	to	ADP
cjel-5558	685	11	some	some	DET
cjel-5558	685	12	degree	degree	NOUN
cjel-5558	685	13	in	in	ADP
cjel-5558	685	14	the	the	DET
cjel-5558	685	15	south	south	NOUN
cjel-5558	685	16	.	.	PUNCT
cjel-5558	686	1	the	the	DET
cjel-5558	686	2	energy	energy	NOUN
cjel-5558	686	3	consuming	consume	VERB
cjel-5558	686	4	states	state	NOUN
cjel-5558	686	5	are	be	AUX
cjel-5558	686	6	in	in	ADP
cjel-5558	686	7	the	the	DET
cjel-5558	686	8	northeast	northeast	NOUN
cjel-5558	686	9	and	and	CCONJ
cjel-5558	686	10	the	the	DET
cjel-5558	686	11	midwest	midwest	NOUN
cjel-5558	686	12	.	.	PUNCT
cjel-5558	687	1	finally	finally	ADV
cjel-5558	687	2	,	,	PUNCT
cjel-5558	687	3	there	there	PRON
cjel-5558	687	4	is	be	VERB
cjel-5558	687	5	the	the	DET
cjel-5558	687	6	issue	issue	NOUN
cjel-5558	687	7	of	of	ADP
cjel-5558	687	8	the	the	DET
cjel-5558	687	9	respective	respective	ADJ
cjel-5558	687	10	roles	role	NOUN
cjel-5558	687	11	of	of	ADP
cjel-5558	687	12	the	the	DET
cjel-5558	687	13	state	state	NOUN
cjel-5558	687	14	and	and	CCONJ
cjel-5558	687	15	federal	federal	ADJ
cjel-5558	687	16	governments	government	NOUN
cjel-5558	687	17	in	in	ADP
cjel-5558	687	18	the	the	DET
cjel-5558	687	19	federal	federal	ADJ
cjel-5558	687	20	system	system	NOUN
cjel-5558	687	21	.	.	PUNCT
cjel-5558	688	1	this	this	DET
cjel-5558	688	2	state	state	NOUN
cjel-5558	688	3	-	-	PUNCT
cjel-5558	688	4	federal	federal	ADJ
cjel-5558	688	5	dichotomy	dichotomy	NOUN
cjel-5558	688	6	takes	take	VERB
cjel-5558	688	7	on	on	ADP
cjel-5558	688	8	added	add	VERB
cjel-5558	688	9	importance	importance	NOUN
cjel-5558	688	10	due	due	ADP
cjel-5558	688	11	to	to	ADP
cjel-5558	688	12	the	the	DET
cjel-5558	688	13	reagan	reagan	PROPN
cjel-5558	688	14	administration	administration	NOUN
cjel-5558	688	15	's	's	PART
cjel-5558	688	16	intention	intention	NOUN
cjel-5558	688	17	of	of	ADP
cjel-5558	688	18	transferring	transfer	VERB
cjel-5558	688	19	government	government	NOUN
cjel-5558	688	20	functions	function	NOUN
cjel-5558	688	21	from	from	ADP
cjel-5558	688	22	the	the	DET
cjel-5558	688	23	federal	federal	NOUN
cjel-5558	688	24	to	to	ADP
cjel-5558	688	25	the	the	DET
cjel-5558	688	26	state	state	NOUN
cjel-5558	688	27	level	level	NOUN
cjel-5558	688	28	.	.	PUNCT
cjel-5558	689	1	these	these	DET
cjel-5558	689	2	collateral	collateral	ADJ
cjel-5558	689	3	issues	issue	NOUN
cjel-5558	689	4	could	could	AUX
cjel-5558	689	5	prevent	prevent	VERB
cjel-5558	689	6	consensus	consensus	NOUN
cjel-5558	689	7	in	in	ADP
cjel-5558	689	8	congress	congress	PROPN
cjel-5558	689	9	on	on	ADP
cjel-5558	689	10	the	the	DET
cjel-5558	689	11	question	question	NOUN
cjel-5558	689	12	of	of	ADP
cjel-5558	689	13	the	the	DET
cjel-5558	689	14	need	need	NOUN
cjel-5558	689	15	for	for	ADP
cjel-5558	689	16	ceilings	ceiling	NOUN
cjel-5558	689	17	on	on	ADP
cjel-5558	689	18	state	state	NOUN
cjel-5558	689	19	severance	severance	NOUN
cjel-5558	689	20	taxes	taxis	NOUN
cjel-5558	689	21	.	.	PUNCT
cjel-5558	690	1	in	in	ADP
cjel-5558	690	2	the	the	DET
cjel-5558	690	3	event	event	NOUN
cjel-5558	690	4	of	of	ADP
cjel-5558	690	5	a	a	DET
cjel-5558	690	6	congressional	congressional	ADJ
cjel-5558	690	7	stalemate	stalemate	NOUN
cjel-5558	690	8	,	,	PUNCT
cjel-5558	690	9	the	the	DET
cjel-5558	690	10	debate	debate	NOUN
cjel-5558	690	11	will	will	AUX
cjel-5558	690	12	shift	shift	VERB
cjel-5558	690	13	back	back	ADV
cjel-5558	690	14	to	to	ADP
cjel-5558	690	15	the	the	DET
cjel-5558	690	16	judicial	judicial	ADJ
cjel-5558	690	17	forum	forum	PROPN
cjel-5558	690	18	,	,	PUNCT
cjel-5558	690	19	and	and	CCONJ
cjel-5558	690	20	the	the	DET
cjel-5558	690	21	court	court	NOUN
cjel-5558	690	22	will	will	AUX
cjel-5558	690	23	be	be	AUX
cjel-5558	690	24	forced	force	VERB
cjel-5558	690	25	to	to	PART
cjel-5558	690	26	resolve	resolve	VERB
cjel-5558	690	27	the	the	DET
cjel-5558	690	28	issue	issue	NOUN
cjel-5558	690	29	more	more	ADV
cjel-5558	690	30	clearly	clearly	ADV
cjel-5558	690	31	than	than	SCONJ
cjel-5558	690	32	it	it	PRON
cjel-5558	690	33	did	do	VERB
cjel-5558	690	34	in	in	ADP
cjel-5558	690	35	commonwealth	commonwealth	PROPN
cjel-5558	690	36	edison	edison	PROPN
cjel-5558	690	37	.	.	PUNCT
cjel-5558	691	1	if	if	SCONJ
cjel-5558	691	2	the	the	DET
cjel-5558	691	3	supreme	supreme	PROPN
cjel-5558	691	4	court	court	PROPN
cjel-5558	691	5	is	be	AUX
cjel-5558	691	6	presented	present	VERB
cjel-5558	691	7	anew	anew	ADV
cjel-5558	691	8	with	with	ADP
cjel-5558	691	9	the	the	DET
cjel-5558	691	10	severance	severance	NOUN
cjel-5558	691	11	tax	tax	NOUN
cjel-5558	691	12	issue	issue	NOUN
cjel-5558	691	13	,	,	PUNCT
cjel-5558	691	14	the	the	DET
cjel-5558	691	15	fourth	fourth	ADJ
cjel-5558	691	16	prong	prong	NOUN
cjel-5558	691	17	of	of	ADP
cjel-5558	691	18	the	the	DET
cjel-5558	691	19	complete	complete	ADJ
cjel-5558	691	20	auto	auto	NOUN
cjel-5558	691	21	transit	transit	NOUN
cjel-5558	691	22	test	test	NOUN
cjel-5558	691	23	again	again	ADV
cjel-5558	691	24	will	will	AUX
cjel-5558	691	25	be	be	AUX
cjel-5558	691	26	the	the	DET
cjel-5558	691	27	tactical	tactical	ADJ
cjel-5558	691	28	key	key	NOUN
cjel-5558	691	29	to	to	ADP
cjel-5558	691	30	the	the	DET
cjel-5558	691	31	litigation	litigation	NOUN
cjel-5558	691	32	.	.	PUNCT
cjel-5558	692	1	while	while	SCONJ
cjel-5558	692	2	the	the	DET
cjel-5558	692	3	superficial	superficial	ADJ
cjel-5558	692	4	treatment	treatment	NOUN
cjel-5558	692	5	given	give	VERB
cjel-5558	692	6	to	to	ADP
cjel-5558	692	7	the	the	DET
cjel-5558	692	8	"	"	PUNCT
cjel-5558	692	9	fairly	fairly	ADV
cjel-5558	692	10	related	related	ADJ
cjel-5558	692	11	"	"	PUNCT
cjel-5558	692	12	issue	issue	NOUN
cjel-5558	692	13	in	in	ADP
cjel-5558	692	14	commonwealth	commonwealth	PROPN
cjel-5558	692	15	edison	edison	PROPN
cjel-5558	692	16	might	might	AUX
cjel-5558	692	17	be	be	AUX
cjel-5558	692	18	excused	excuse	VERB
cjel-5558	692	19	because	because	SCONJ
cjel-5558	692	20	the	the	DET
cjel-5558	692	21	issue	issue	NOUN
cjel-5558	692	22	could	could	AUX
cjel-5558	692	23	be	be	AUX
cjel-5558	692	24	deferred	defer	VERB
cjel-5558	692	25	to	to	ADP
cjel-5558	692	26	congress	congress	PROPN
cjel-5558	692	27	,	,	PUNCT
cjel-5558	692	28	the	the	DET
cjel-5558	692	29	court	court	NOUN
cjel-5558	692	30	's	's	PART
cjel-5558	692	31	application	application	NOUN
cjel-5558	692	32	of	of	ADP
cjel-5558	692	33	it	it	PRON
cjel-5558	692	34	was	be	AUX
cjel-5558	692	35	"	"	PUNCT
cjel-5558	692	36	mechanical	mechanical	ADJ
cjel-5558	692	37	"	"	PUNCT
cjel-5558	692	38	and	and	CCONJ
cjel-5558	692	39	for	for	ADP
cjel-5558	692	40	all	all	DET
cjel-5558	692	41	intents	intent	NOUN
cjel-5558	692	42	and	and	CCONJ
cjel-5558	692	43	purposes	purpose	NOUN
cjel-5558	692	44	emasculated	emasculate	VERB
cjel-5558	692	45	its	its	PRON
cjel-5558	692	46	former	former	ADJ
cjel-5558	692	47	substance.169	substance.169	NOUN
cjel-5558	692	48	if	if	SCONJ
cjel-5558	692	49	the	the	DET
cjel-5558	692	50	complete	complete	ADJ
cjel-5558	692	51	auto	auto	NOUN
cjel-5558	692	52	transit	transit	NOUN
cjel-5558	692	53	test	test	NOUN
cjel-5558	692	54	is	be	AUX
cjel-5558	692	55	to	to	PART
cjel-5558	692	56	be	be	AUX
cjel-5558	692	57	a	a	DET
cjel-5558	692	58	useful	useful	ADJ
cjel-5558	692	59	device	device	NOUN
cjel-5558	692	60	for	for	ADP
cjel-5558	692	61	evaluating	evaluate	VERB
cjel-5558	692	62	the	the	DET
cjel-5558	692	63	impact	impact	NOUN
cjel-5558	692	64	of	of	ADP
cjel-5558	692	65	severance	severance	ADJ
cjel-5558	692	66	taxes	taxis	NOUN
cjel-5558	692	67	on	on	ADP
cjel-5558	692	68	interstate	interstate	PROPN
cjel-5558	692	69	commerce	commerce	NOUN
cjel-5558	692	70	,	,	PUNCT
cjel-5558	692	71	the	the	DET
cjel-5558	692	72	court	court	NOUN
cjel-5558	692	73	must	must	AUX
cjel-5558	692	74	revitalize	revitalize	VERB
cjel-5558	692	75	the	the	DET
cjel-5558	692	76	analysis	analysis	NOUN
cjel-5558	692	77	under	under	ADP
cjel-5558	692	78	the	the	DET
cjel-5558	692	79	fourth	fourth	ADJ
cjel-5558	692	80	prong	prong	NOUN
cjel-5558	692	81	to	to	PART
cjel-5558	692	82	comprehend	comprehend	VERB
cjel-5558	692	83	the	the	DET
cjel-5558	692	84	relation	relation	NOUN
cjel-5558	692	85	between	between	ADP
cjel-5558	692	86	the	the	DET
cjel-5558	692	87	tax	tax	NOUN
cjel-5558	692	88	schedule	schedule	NOUN
cjel-5558	692	89	and	and	CCONJ
cjel-5558	692	90	the	the	DET
cjel-5558	692	91	impact	impact	NOUN
cjel-5558	692	92	of	of	ADP
cjel-5558	692	93	resource	resource	NOUN
cjel-5558	692	94	development	development	NOUN
cjel-5558	692	95	.	.	PUNCT
cjel-5558	693	1	specifically	specifically	ADV
cjel-5558	693	2	,	,	PUNCT
cjel-5558	693	3	the	the	DET
cjel-5558	693	4	adaptation	adaptation	NOUN
cjel-5558	693	5	of	of	ADP
cjel-5558	693	6	the	the	DET
cjel-5558	693	7	user	user	NOUN
cjel-5558	693	8	fee	fee	NOUN
cjel-5558	693	9	standard	standard	NOUN
cjel-5558	693	10	to	to	ADP
cjel-5558	693	11	the	the	DET
cjel-5558	693	12	analysis	analysis	NOUN
cjel-5558	693	13	of	of	ADP
cjel-5558	693	14	severance	severance	ADJ
cjel-5558	693	15	taxes	taxis	NOUN
cjel-5558	693	16	under	under	ADP
cjel-5558	693	17	the	the	DET
cjel-5558	693	18	fourth	fourth	ADJ
cjel-5558	693	19	prong	prong	NOUN
cjel-5558	693	20	of	of	ADP
cjel-5558	693	21	the	the	DET
cjel-5558	693	22	complete	complete	ADJ
cjel-5558	693	23	auto	auto	NOUN
cjel-5558	693	24	transit	transit	NOUN
cjel-5558	693	25	test	test	NOUN
cjel-5558	693	26	would	would	AUX
cjel-5558	693	27	lead	lead	VERB
cjel-5558	693	28	to	to	ADP
cjel-5558	693	29	more	more	ADJ
cjel-5558	693	30	satisfactory	satisfactory	ADJ
cjel-5558	693	31	adjudications	adjudication	NOUN
cjel-5558	693	32	of	of	ADP
cjel-5558	693	33	the	the	DET
cjel-5558	693	34	commerce	commerce	NOUN
cjel-5558	693	35	clause	clause	NOUN
cjel-5558	693	36	issue	issue	NOUN
cjel-5558	693	37	.	.	PUNCT
cjel-5558	694	1	donald	donald	PROPN
cjel-5558	694	2	f.	f.	PROPN
cjel-5558	694	3	santa	santa	PROPN
cjel-5558	694	4	,	,	PUNCT
cjel-5558	694	5	jr	jr	PROPN
cjel-5558	694	6	.	.	PROPN
cjel-5558	694	7	169	169	NUM
cjel-5558	694	8	.	.	PUNCT
cjel-5558	695	1	commonwealth	commonwealth	PROPN
cjel-5558	695	2	edison	edison	PROPN
cjel-5558	695	3	,	,	PUNCT
cjel-5558	695	4	101	101	NUM
cjel-5558	695	5	s.ct	s.ct	NOUN
cjel-5558	695	6	.	.	PUNCT
cjel-5558	696	1	at	at	ADP
cjel-5558	696	2	2968	2968	NUM
cjel-5558	696	3	(	(	PUNCT
cjel-5558	696	4	blackmun	blackmun	PROPN
cjel-5558	696	5	,	,	PUNCT
cjel-5558	696	6	j.	j.	PROPN
cjel-5558	696	7	,	,	PUNCT
cjel-5558	696	8	dissenting	dissent	VERB
cjel-5558	696	9	)	)	PUNCT
cjel-5558	696	10	.	.	PUNCT
cjel-5558	697	1	[	[	X
cjel-5558	697	2	8:185	8:185	NUM