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High Court Wellington
31 July; 13 September 1922
Stout CJ; Hosking J; Salmond J; Reed J
31 July; 13 September 1922
Stout CJ; Hosking J; Salmond J; Reed J
Revenue — Agreement for Sole and Purchase of land and other Assets — No Express Apportionment of Total Consideration between Land and other Assets — Assessment of Duty — Finance Act, 1915, s 76 — Stamp Duties Act, 1908, ss 34, 89.