Scott v Commissioner of Stamp Duties - [1939] NZLR 79

Public Revenue — Stamp Duties — Ejusdem Generis Rule — "Other Consideration whatsoever other than rent" — Rule excluded — License to cut Timber for Royalty on All Millable Timber within Certain Area payable by Instalments whether Timber cut and removed, or not — Whether "Consideration . . . other than rent" — Stamp Duties Act, 1923, ss 118, 120, 126.