Crossword Genius

A burden upon the spirit (4,3)

Ross

I believe the answer is:

fuel tax

I'm a little stuck... Click here to teach me more about this clue!

'a burden upon the spirit' is the definition.
I know nothing about this answer so I cannot judge whether this works.

'burden upon the spirit' is the wordplay.
I cannot really understand how this works, but
'burden' could be 'tax' (I've seen this before) and 'tax' is present in the answer.
The remaining letters 'fuel' is a valid word which might be clued in a way I don't understand.
This may be the basis of the clue (or it may be nonsense).

Can you help me to learn more?

I've seen this clue in The Globe and Mail.
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