Bowron Bros & Co (Limited) v Morland - (1915) 34 NZLR 1018

Vendor and Purchaser — Agreement for Sale by Second Mortgagee — Determination of his Interest in the Land — "Outgoings "payable by Purchaser — Subsequent Levy of Graduated Land-tax — Payment of Tax by Purchaser — Whether Vendor obliged to clear "Charge" arising from Tax — When "Charge" arises — Whether Vendor, as a "Mortgagee," retrospectively Liable for Tax — Land and Income Assessment Act, 1908, Sections 11 (b), 50, Subsection 1, 99, and 102 — Land and Income Assessment Amendment Act, 1912, Sections 9 and 42.