Commissioner of Taxes v Dalglish - [1952] NZLR 328

Public Revenue — Social Security Charge — Sale of Copyright by Author — Payment to be made by Royalty on Each Book Sold — Writing of Books not Business of Author — Consideration not converted from Capital into Income by Mode of Payment — Land and Income Tax Act, 1923, s 79 (1) (a) — Social Security Act, 1938, s 127 (1).