601 ;  Consolidated  Coal  Co.  v.  Baker,  135  111.  545,  12  L.  R.  A.
247,  26  N.  E.  651 ;  Oraciosa  OH  Co.  v.  Santa  Barbara  County,
155  Cal.  140,  20  L.  R.  A.  (n.  s.)  211,  99  Pac.  483;  Tiller  v.
Excelsior  Coal  &  L.  Corp.,  110  Va.  151,  65  S.  E.  507.)

Even  if  the  assessor  did  assess  the  coal,  instead  of  the  reserva-
tion, and  the  taxes  were  levied  and  imposed  on  the  coal,  instead
of  on  the  reservation,  the  result  is  exactly  the  same  as  if  the
reservation  itself  had  been  assessed  and  taxed,  and  in  the  com-
plaint it  is  alleged  that  the  treasurer  is  threatening  to  execute
and  deliver  to  the  county,  not  a  deed  to  the  coal,  but  a  deed  to
the  mineral  reservation.
MR.  CHIEF  JUSTICE  BRANTLY  delivered  the  opinion  of
the  court.
This  is  an  appeal  from  a  judgment  rendered  and  entered
after  an  order  sustaining  defendants'  demurrer  to  the  complaint


&


54  Mont.]     Northern  Pac.  Ry.  Co.  v.  Musselshell  Co.        101

and  denying  plaintiff  an  injunction.  The  facts  alleged  as
grounds  for  relief  are  these :

On  August  27,  1908,  the  plaintiff  conveyed  to  one  Magnus
Lindstrand  section  35,  township  8  N.,  range  25  E.,  in  Mussel-
shell county,  reserving  "all  coal  and  iron  upon  or  in  said  land,
and  also  the  use  of  such  surface  ground  as  may  be  necessary
for  the  exploring  for  and  mining  or  otherwise  extracting  and
carrying  away  the  8ame.,,  In  the  year  1913  the  assessor  of
Musselshell  county  assessed  the  reservation  so  made,  for  the
purpose  of  taxation,  at  a  valuation  of  $18  per  acre,  making  a
total  valuation  of  the  reservation  for  the  entire  section  of
$11,520.  The  amount  of  tax  levied  for  that  year  was  $276.48.
