Commissioner of Stamp Duties v Haynes - [1924] NZLR 337

Revenue — Death Duties — "Value" of Dutiable Estate — Debenture — Shares in Private Company having Articles restricting Alienation of shares — Company HEARING. under Control of Deceased AND, after his Death, of his Executors — Whether Restrictions in Articles may be taken into Consideration in determining Value of Shares — Death Duties Act, 1909, s 6.