Northern Pacific Railway Co. v. Musselshell County

This is an appeal from a judgment awarding plaintiff the sum of $1,837.69, with interest from November 30, 1922, being the amount paid by plaintiff on that date, under protest, as the tax computed on an assessment of the amount received for the year ending June 30, 1922, from lessees of plaintiff’s coal mines in Musselshell county.

The complaint herein alleges that these mines were operated by certain coal companies under leases which provide for the payment of ten cents per ton for all coal extracted, but with the proviso that during the first three years payment should be made, in advance,…