Aotea District Maori Land Board v Commissioner of Taxes - [1927] NZLR 817

Revenue — Land-tax — Maori Land Board authorized by Statute to execute Agreement on behalf of Native Owners of Native Land for Sale of Timber thereon — Receipt and Distribution of Proceeds of Sale by Board — Power in Board to transfer Land — Land not actually vested in Board — Board not liable for Land-tax on Land as Trustees for Native Owners — Neither liable as having Disposal of the Rents and Profits on behalf of Owners under any Legal Disability — Land and Income Tax Act, 1916, ss 78, 118, 119 — Finance Act, 1917, s 26 (4).