Cotton v Commissioner of Stamp Duties - [1938] NZLR 698

Public Revenue — Death Duties — Mortgage due to Testator — Reduction of Amount by Mortgages Adjustment Commission — How Value of Mortgage ascertainable for Death-duty Purposes — Death Duties Act, 1921, s 71 — Mortgagors and Lessees Rehabilitation Act, 1936, s 37.