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High Court Wellington
26 July; 28 July 1920
Stout CJ; Chapman J; Sim J; Herdman J
26 July; 28 July 1920
Stout CJ; Chapman J; Sim J; Herdman J
Revenue — Stamp Duties — Consideration for Grant of Lease — Mortgage Debentures and Fully-paid-up Shares — Whether Duty assessable on Nominal or Actual Saleable Value — Stamp Duties Act, 1908, ss 2, 31, 38.