Taupiri Coal-Mines Limited v The King - [1943] NZLR 446

Public Revenue — Stamp Duties — Company's Annual License — Exception from payment of License Duty — Industrial Company — Coal Company — Whether exempt from Annual License Duty as being formed for such specified Industry "exclusively" — Statute — Statutory Form of Imposition of Duty and of Exemption retained in successive Re-enactments — No License Duty demanded or collected for more than Forty Years — Whether a Practice adopted by Legislature in re-enacting Provisions imposing such License Duty — Stamp Duties Act, 1923, ss 185, 188 (3).