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High Court Wellington
4 October; 8 October 1921
Sim ACJ; Hosking J; Stringer J; Salmond J
4 October; 8 October 1921
Sim ACJ; Hosking J; Stringer J; Salmond J
Revenue — Gift Duty — Successive Gift not exceeding £1,000 — Gift not exceeding £1,000 — Whether liable to Gift Duty — Death Duties Act, 1909, s 44 — Death Duties Amendment Act, 920, s 5.