In re Win (Deceased) - (1907) 26 NZLR 997

Revenue — Deceased Persons' Estates — Valuation of Land as at Date of Death — No Improvements on Land since Last Assessment — Power of Commissioner to require New Valuation — "The Land and Income Assessment Act, 1900," Section 98, Subsections 1 and 2 — "The Deceased Persons' Estates Duties Act, 1881," Section 5, Subsection (d) — Amendment Act, 1885, Section 8 — "The Stamp Act Amendment Act, 1906," Section 13.