Commissioner of Stamps v McDoual - (1909) 28 NZLR 373

Revenue — Deceased Persons' Estates — Exemption — Charitable Gifts — Bequest for Social Work of Salvation Army in New Zealand — Limited to Work carried on at Time of Testator's Death — Effect of not appointing Permanent Trustees — Trust enforceable — "For the Benefit of the Public" — "The Charitable Gifts Duties Exemption Act, 1883" — "The Charitable Gifts Act, 1901."