Charles v Lysons - [1922] NZLR 902

Vendor and Purchaser — Contract for Sale of Lands — Rates, Taxes, and other Outgoings to be apportioned — Whether Land-tax apportionable — Land and Income Tax Act, 1916, s 162 — Finance Act, 1917, ss 3, 15, 16 — Practice — Notice of Appeal — Irregularity — Abandonment — Court of Appeal Rules 2 (a), 16 (a).