costs are distinct from the costs associated with transporting coal from the extraction site to the preparation plant. Moreover, the act of dumping coal from a railcar to a barge by itself does not qualify as processing of the coal for purposes of assessing the severance tax under the position taken by the Tax Department in Publication TSD-210. Kanawha Eagle argues that the position taken by the Tax Commissioner in this ease is inconsistent with the manner in which severance taxes, or privilege taxes, are generally assessed. Longstanding principles of constitutional law require that to be upheld severance taxes must be assessed prior to the time when the natural resource enters the stream of commerce or stream of export. See Coe v. Errol, 116 U.S. 517, 6 S.Ct. 475, 29 L.Ed. 715 (1886) (<HOLDING>). In applying a precursor to the severance tax,
recognizing that the right to hold land without being subject to taxation may constitute a substantial detriment to the affected locality and a significant advantage to the landowner and that land use ought not to result in exemption from taxation absent the conferral of a substantial public benefit such as the tax exemption law was designed to foster quotation omitted holding that statute of limitations does not run until it was or should have been clear to the employee that the union would not pursue the grievance holding that goods are not subject to taxation until they have been shipped or placed with common carrier for ultimate transportation to another state holding that claims are related if they involve a common core of facts or they are based on related legal theories holding that as to consigned goods presumption is that goods are held by consignee on sale or return basis subject to claims of consignees creditors