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High Court Wellington
6 November; 21 November 1941
Sir Michael Myers CJ
6 November; 21 November 1941
Sir Michael Myers CJ
Public Revenue — Stamp Duties — "Agreement for Sale" — Whether Instrument, in form an Agency Agreement but presented as an Instrument of Guarantee, an "Agreement for sale" — Stamp Duties Act, 1923, s 88 — Stamp Duties Amendment Act, 1924, s 20.