Collier And Beale Limited v Commissioner of Stamp Duties - [1936] NZLR 264

Public Revenue — Stamp Duties — Instrument whereby License granted to use and exercise all or any Inventions the Subject of Patent Rights owned by the Grantor — Whether a "Conveyance" — Stamp Duties Act, 1923, ss 77, 78 — Patents, Designs, and Trade-marks Act, 1921–22, s 122 (2).