Schaeffer v Commissioner of Stamp Duties - [1939] NZLR 603

Public Revenue — Death Duties — Mortgagors and Tenants Relief — Debt "contingent or . . . incapable of estimation" — Application for Adjustment by Adjustment Commission pending at Death — Method of Treatment by Commissioner of Stamp Duties — Death Duties Act, 1921, ss 9 (2) (d), (3) — Mortgagors and Lessees Rehabilitation Act, 1936, s 60.