Boyle v Minister of Stamps - [1918] NZLR 859

Bevenue — Stamp Duty — Devise of Land and Mortgages for Sale and Conversion — Agreement by Beneficiaries for Division of Assets unconveried — Transfer by Trustees in pursuance thereof — Whether a Conreyance on Sale — Stamp Act, 1908, s 81 — Finance Act, 1915, 7th Schedule.