Seymour v Commissioner Of Stamp Duties - [1937] NZLR 9

Public Revenue — Stamp Duties — "Agreement for sale" — Agreement of Beneficiary to take as Part of his Share in Estate of deceased Testator Land at fixed Price (in order to indemnify Trustees against Breach of Trust in erecting new Building on Land) without Obligation on Part of Trustees to sell to him — Whether an Agreement for Sale or Conveyance of any Property — Stamp Duties Act, 1923, s 88.