
    No. 98
    JONES, Treas. v. RALSTON et
    No. 20242.
    Supreme Court
    On motion to certify.
    Dock. Dec. 31, 1926,
    5 Abs. 27.
    1159. TAXES AND ASSESSMENTS — Does coal in place belonging to one other than the owner of the surface become subject to a special road assessment and will injunction lie against such assessment?
    Attorneys — H. W. Mitchell, St. Clairsville, for Jones; Heinlein, Lynch & James, Bridgeport, and G. D. Kinder, Martins Ferry, for Ralston et.
   Paul H. Jones, treasurer of Belmont County brought an action to recover a special road improvement assessment, levied against Mary J| Ralston et, being upon coal in place. Ralston owned only the coal and not the surface.

She contends that such assessment will not lie and that she is entitled to an injunction to restrain the collection thereof.  