James v White - (1908) 27 NZLR 622

Revenue — Land and Income Tax — Annuity — Not charged on Land — Payable out of Estate consisting of Land and Mortgages — Liability of Annuitant to contribute towards Land-tax payable by Estate — "The Land and Income Assessment Act, 1891," Section 3 — Amendment Act, 1892, Sections 4, 5, 11 — "The Land and Income Assessment Act, 1900," Sections 3, 11, 59, (9) 93.