Hammond v Minister of Stamp Duties - [1918] NZLR 968

Revenue — Stamp Duties — Intestate Estate — Family Arrangement — Transfers of all the Land by Administrator to Widow and some of the Children — Whether Transfers "Conveyances on Sale" — On what Amount Duty payable — Stamp Duties Act, 1908, s 81 — Finance Act, 1915, 7th Schedule.