New Zealand Farmers' Co-operative Association v Smith - [1932] NZLR 668

Negligence — Principal and Agent — Stock-agent and Client — Practice of Company to attend to Client's Land-tax — Objection to Assessment not made — Appointment of Commission to investigate Cases of Hardship — Right to apply to Commission not conditional upon Objection being made — No Application to Commission by Company — Termination of Company's Responsibility during Sittings of Commission — Opportunity for Client himself to apply thereafter — No Negligence on part of Company — Land and Income Tax Amendment Act, 1929, s 3.