County of Musselshell v. Morris Development Co.

This is an appeal by defendants from a judgment annulling an order of the state board of equalization relating to an assessment against defendant Morris Development Company. The essential facts out of which the controversy arose are these:

In 1910 the United States issued to James E. Woodard a patent to a coal mining claim containing 160 acres, situated in Musselshell county. In February, 1915, Woodard quit-claimed to E. G. Megeath. In March, 1915, Megeath quit-claimed to the Roundup Coal Mining Company. In March, 1929, the Roundup Coal Mining Company quitclaimed the surface of 118 acres of…