Hall v Minister of Stamp Duties - [1925] NZLR 360

Revenue — Stamp Duty — Mortgage Duty — Series of Mortgages to secure Moneys owing from Time to Time — Series dating from Time when such Instruments not liable to Duty — Subsequent Collateral Mortgages given after Time when Duty imposed on Mortgages — Ad valorem Duty payable on Highest Sum at any Time secured by Series — Stamp Duties Act, 1908, ss 3, 4, 50 — Finance Act, 1915, s, 77 (3) and Seventh Schedule — Finance Act, 1916, Third Schedule.