Commissioner of Stamps v W B Girling & Co - (1901) 20 NZLR 259

Revenue — Deed-of-Gift Duty — Deed of Partnership between Brothers and Sisters — Family Arrangement — Business Transaction — Conveyance on Sale — Deed of Settlement — "The Stamp Acts Amendment Act, 1895," Section 6 — "The Stamp Acts Amendment Act, 1891," Sections 7 and 11 — "The Stamp Act, 1882," Section 88, and Schedule.