Archibald Howie Pty. Ltd. v Commissioner of Stamp Duties (N.S.W.)

77 CLR 143

(Judgment by: Rich J)

Archibald Howie Pty. Ltd.
v. Commissioner of Stamp Duties (N.S.W.)

Court:
High Court of Australia

Judges:
Rich J
Dixon J
Williams J

Subject References:
Stamp Duties

Hearing date: Sydney, 1948, August 19; Melbourne, 1948, October 18.
Judgment date: 18 October 1948

Melbourne


Judgment by:
Rich J

The following written judgments were delivered: -

In this appeal I have come to the conclusion that the case falls within s. 66 (3B) of the Stamp Duties Act 1920-1940 (N.S.W.), and as I agree with the judgments of my brothers Dixon and Williams it is unnecessary for me to detail similar reasons for the same conclusion. The appeal should be allowed.