Bank of New Zealand v Commissioner of Stamps - [1916] NZLR 1

Revenue — Stamp Duty — "Mortgage of Land" to secure Account Current — Execution before, Further Advances after, Finance Act, 1915 — Whether "Debenture" a "Mortgage" — Debenture creating Floating Charge by Agreement — Company owning or acquiring Land — Finance Act, 1915, s 77 (1) and (3).