Commissioner of Stamp Duties v A O Schultz - [1934] NZLR 652

Revenue — Stamp Duty — Will — Testator devising Lands to Sons — Condition that each Devisee executes a Mortgage to Trustees of Will for Sum either fixed by Testator or ascertainable pursuant to Directions in Will — Whether Transfers subject to Conveyance Duty upon Amount of Mortgages given by Devisees — "Extent to which he" [the devisee] "is so entitled" under the Will — Stamp Duties Act, 1923, s 81 (d).