McNab v Commissioner of Taxes - [1919] NZLR 267

Revenue — Land-lax — Assessment — District Valuation Roll — Revision directed by Order in Council as at 31st March, 1918 — Valuation made after that Dale — Assessment made retrospectively on Amount of such Valuation — Whether Assessment correctly made — Land and Income Tax Act, 1916, ss 41, 44, 45, 46 — Valuation of Land Act, 1908, ss 7, 8, 9, 24, 26, 27 (d), 28, 35, 37 — Rating Act, 1908, s 5 — Land and Income Assessment Act, 1908, ss 17, 18 — Land and Income Assessment Amendment Act 1912, s 15.