Ellis & Burnand Ltd v Waitomo County - [1926] NZLR 669

Rating — "Occupier" — License to cut and remove Timber — Whether Licensee liable to be rated in respect of Value of Land — Whether Right of Contribution from Owner of Land — "Native Bush" — Meaning of — Contract for Sale of Severed Timber coupled with Contract by Vendors to employ Purchaser to cut and remove Timber — Whether to be construed as a License to fell, cut, or carry away Timber so as to make Purchaser an "Occupier" and liable for Rates — Tramway used in connection with Timber-milling Operations — Liability of Owner of Tramway for Rates as Occupier of that Part of Land on which Tramway rests — Rating Act, 1908, ss 2, 62 — Native Land Rating Act, 1924, s 11 — Rating Act, 1925, s 110 — Valuation of Land Act, 1908, s 2 — Valuation of Land Amendment Act, 1912, s 3.