Scott v Commissioner of Stamp Duties - [1939] NZLR 293

Public Revenue — Stamp Duties — "License" — License to cut Timber for Royalty on All Millable Timber within certain Area payable by Instalments — Whether Timber cut and removed, or not — Instrument not a Lease, but "deemed" by Statute to be a Lease — Whether Royalty would have been Rent if License had been a Lease — Whether "Consideration . . . other than rent" — Duty Assessable on Instrument — Stamp Duties Act, 1923, s 118, 119, 120, 126.