Morrison v Commissioner of Stamps - (1907) 26 NZLR 1009

Revenue — Stamp Duty — Devise of Land for Sale and Conversion — Legacies and Annuities charged on Estate — Residuary Bequest — Conveyance of Land to Residuary Legatees, subject to Charges — Conveyance on Sale — Consideration — "The Stamp Acts Amendment Act, 1886," Section 3.