Williams v Commissioner of Stamps - (1904) 24 NZLR 658

Revenue — Deed-of-gift Duty — Conveyances by Father to Children — Cash Consideration — Money partly found by Father, partly raised by Mortgage, partly found by Child — Transaction in part a Gift — Substance of Transaction — "The Stamp Acts Amendment Act, 1891," Section 7 — "The Stamp Acts Amendment Act, 1895," Section 6 (Subsection 1) — Construction — Ejusdem generis — "Otherwise howsoever."