The New Zealand Law Journal: NZLJ., Volume 12Butterworths, 1936 - Law |
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Page 26
... duty paid in excess under the Act - that is to say , duty paid under an erroneous assessment - and enables the recovery of moneys paid in those cases where assessment was made in error and the person assessed has paid duty which he was ...
... duty paid in excess under the Act - that is to say , duty paid under an erroneous assessment - and enables the recovery of moneys paid in those cases where assessment was made in error and the person assessed has paid duty which he was ...
Page 138
... duty is assessed upon values ascer- tained as at the date of the death . The whole trouble arises out of the extreme difficulty in determining the value of a mortgage which is subject to the Mortgagors Relief Acts . " Other assets ...
... duty is assessed upon values ascer- tained as at the date of the death . The whole trouble arises out of the extreme difficulty in determining the value of a mortgage which is subject to the Mortgagors Relief Acts . " Other assets ...
Page 249
... Duties claimed the full estate duty in respect of the gift lands , without allowing credit for the amount paid as gift duty . From this decision H.'s executor appealed . Carrad , for the Public Trustee ; E. S. Smith , for the Commis ...
... Duties claimed the full estate duty in respect of the gift lands , without allowing credit for the amount paid as gift duty . From this decision H.'s executor appealed . Carrad , for the Public Trustee ; E. S. Smith , for the Commis ...
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Common terms and phrases
accident action administration affidavit Amendment Act application appointed Arbitration Attorney-General Auckland authority barrister Christchurch claim Committee Conference consent contract Council Counsel Court of Appeal covenant Crown damages day of 19 death deceased decree nisi defendant District Law Society Dominion Dunedin duty England English evidence executors Francis Bell granted H. F. O'Leary Haggitt Hawke's Bay held Honourable House of Lords interest Invercargill Judge judgment jury Justice King's Counsel Land Transfer Law Reform lease legislation lessee lessor liability Lord Magistrates matter ment Messrs mortgage mortgagor motion negligence O'REGAN Otago Parliament parties payment person petitioner plaintiff pound practice practitioners present President proceedings profession question referred registered Registrar Regulations respect respondent rules solicitor statute Supreme Court testator thereof Timaru tion trial Trustee unit of account Wanganui Wellington Zealand Law Society