Lord Inchcape v Minister of Stamp Duties - [1918] NZLR 462

Revenue — Stamp Duties — Transfer of Shares — Consideration partly Money and partly Stock — Whether "Conveyance on Sale" or Exchange of Shares — Stamp Duties Act. 1908, ss 2, 3, 32, 38, 81, 82, 95, 127–141 — Stamp Duties Amendment Act, 1913, s 2 — Finance Act, 1915, a. 83, Setenth Schedule.