Commissioner of Taxes v Kaurt Timber Company (Limited) - (1899) 17 NZLR 696

Revenue — Land-tax — "Owner" — Estate or Interest in Land — Grant of Timber — Right to enter and cut during Term of Years — "The Land and Income Assessment Act, 1891," Section 3, and Schedule A, Section 1 — "The Land and Income Assessment Act Amendment Act, 1892," Section 11, Subsection 2.