Commissioner of Taxes v Smith - (1907) 26 NZLR 961

Revenue — Land-tax — Tenants in Common in Sheep-run — Partnership in Business — Agreement to Partition — Continuation of Partnership — Partners assessed as one Taxpayer — Graduated Tax — Absentee-tax — "Owner" — "The Land and Income Assessment Act, 1900," Sections 3, 44, 45.