Minister of Lands v Native Trustee - [1941] NZLR 503

Rating — Systems of Rating — Swamp Drainage — Special Rate — "Make and levy" — Annually recurring Rate — "Levied year by year" — Rates in respect of Native Land — Method of Recovery from Owner in his own Right — Recovery from Beneficial Owner — When Rate "levied" — "As soon as it is convenient after the rate is levied" — "Not later than two years thereafter" — Swamp Drainage Amendment Act, 1928, s 2 (1) — Rating Act, 1925, ss 61, 65, 108 (1), (2).