Superior Coal Co. v. Musselshell County

From the foregoing statement it is seen that plaintiff’s chief grievance is that it has been discriminated against in the taxation of its “interest and estate” in the lands described in its first cause of action for the reason that the lands have been taxed as mining claims at the price paid the United States therefor; while the Northern Pacific Railway Company, owning lands of the “same kind, character and class,” has been taxed at the rate of fifty cents per acre solely upon the value of the right of the railway company to enter upon the surface of the lands for removing or exploring for…