Thomson v Commissioner of Stamp Duties - [1952] NZLR 39

Public Revenue — Death Duties (Estate Duty) — Mortgage — Mortgagee Deceased — Personal Covenants in Mortgage statute-barred at Time of Death — Mortgage included in Final Balance of Deceased Estate at Value of Mortgaged Land — Commissioner in assessing Value of Such Mortgage to have Regard to Possibility or Probability of Order being made subsequently to Date of Death discharging Mortgage — Statutes Amendment Act, 1936, s 43.